1 September 2022 false No description of principal activity Taxfiler 2023.10 12845577business:PrivateLimitedCompanyLtd2022-09-012023-08-31 128455772022-08-31 128455772022-09-012023-08-31 12845577business:AuditExempt-NoAccountantsReport2022-09-012023-08-31 12845577business:FilletedAccounts2022-09-012023-08-31 128455772023-08-31 12845577business:Director12022-09-012023-08-31 12845577business:Director22022-09-012023-08-31 12845577business:RegisteredOffice2022-09-012023-08-31 128455772022-08-31 12845577core:WithinOneYear2023-08-31 12845577core:WithinOneYear2022-08-31 12845577core:ShareCapitalcore:PreviouslyStatedAmount2023-08-31 12845577core:ShareCapitalcore:PreviouslyStatedAmount2022-08-31 12845577core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-08-31 12845577core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-08-31 12845577core:PreviouslyStatedAmount2023-08-31 12845577core:PreviouslyStatedAmount2022-08-31 12845577business:SmallEntities2022-09-012023-08-31 12845577countries:EnglandWales2022-09-012023-08-31 12845577core:PlantMachinery2022-09-012023-08-31 12845577core:Goodwill2022-08-31 12845577core:Goodwill2023-08-31 12845577core:Goodwill2022-09-012023-08-31 12845577core:PlantMachinery2022-08-31 12845577core:FurnitureFittings2022-08-31 12845577core:FurnitureFittings2022-09-012023-08-31 12845577core:PlantMachinery2023-08-31 12845577core:FurnitureFittings2023-08-31 12845577core:AfterOneYear2023-08-31 12845577core:AfterOneYear2022-08-31 128455772021-09-012022-08-31 iso4217:GBP xbrli:pure
Company Registration No. 12845577 (England and Wales)
J J Spencer Limited Unaudited accounts for the year ended 31 August 2023
J J Spencer Limited Unaudited accounts Contents
Page
- 2 -
J J Spencer Limited Company Information for the year ended 31 August 2023
Directors
James Spencer Jane Spencer
Company Number
12845577 (England and Wales)
Registered Office
19 KNARESBOROUGH ROAD HARROGATE NORTH YORKSHIRE HG2 7SR ENGLAND
- 3 -
J J Spencer Limited Statement of financial position as at 31 August 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
6,672 
10,007 
Tangible assets
38,888 
20,733 
45,560 
30,740 
Current assets
Inventories
6,225 
2,200 
Debtors
15,320 
9,419 
Cash at bank and in hand
32,269 
35,997 
53,814 
47,616 
Creditors: amounts falling due within one year
(130,638)
(65,674)
Net current liabilities
(76,824)
(18,058)
Net (liabilities)/assets
(31,264)
12,682 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(31,364)
12,582 
Shareholders' funds
(31,264)
12,682 
For the year ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 18 January 2024 and were signed on its behalf by
James Spencer Director Company Registration No. 12845577
- 4 -
J J Spencer Limited Notes to the Accounts for the year ended 31 August 2023
1
Statutory information
J J Spencer Limited is a private company, limited by shares, registered in England and Wales, registration number 12845577. The registered office is 19 KNARESBOROUGH ROAD, HARROGATE, NORTH YORKSHIRE, HG2 7SR, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 September 2022
16,677 
At 31 August 2023
16,677 
Amortisation
At 1 September 2022
6,670 
Charge for the year
3,335 
At 31 August 2023
10,005 
Net book value
At 31 August 2023
6,672 
At 31 August 2022
10,007 
- 5 -
J J Spencer Limited Notes to the Accounts for the year ended 31 August 2023
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2022
33,901 
1,881 
35,782 
Additions
8,904 
20,887 
29,791 
Disposals
(500)
- 
(500)
At 31 August 2023
42,305 
22,768 
65,073 
Depreciation
At 1 September 2022
14,673 
376 
15,049 
Charge for the year
6,658 
4,478 
11,136 
At 31 August 2023
21,331 
4,854 
26,185 
Net book value
At 31 August 2023
20,974 
17,914 
38,888 
At 31 August 2022
19,228 
1,505 
20,733 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
- 
2,120 
Trade debtors
12,820 
2,866 
12,820 
4,986 
Amounts falling due after more than one year
Other debtors
2,500 
4,433 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
57,501 
20,956 
VAT
4,427 
- 
Obligations under finance leases and hire purchase contracts
557 
3,915 
Trade creditors
- 
6,854 
Taxes and social security
20,590 
9,196 
Other creditors
1,663 
- 
Loans from directors
45,900 
22,753 
Accruals
- 
2,000 
130,638 
65,674 
8
Average number of employees
During the year the average number of employees was 11 (2022: 11).
- 6 -