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Registered number: 08079585
Sprakes & Sons Limited
Unaudited Financial Statements
For The Year Ended 31 May 2023
Ip's Associates Limited
23 Argyle Street
Liverpool
Merseyside
L1 5BL
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08079585
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 78,405 61,176
Cash at bank and in hand 18,700 19,391
97,105 80,567
Creditors: Amounts Falling Due Within One Year 5 (57,295 ) (50,301 )
NET CURRENT ASSETS (LIABILITIES) 39,810 30,266
TOTAL ASSETS LESS CURRENT LIABILITIES 39,810 30,266
Creditors: Amounts Falling Due After More Than One Year 6 (33,205 ) (42,514 )
NET ASSETS/(LIABILITIES) 6,605 (12,248 )
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 6,603 (12,250 )
SHAREHOLDERS' FUNDS 6,605 (12,248)
Page 1
Page 2
For the year ending 31 May 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Eric Sprakes
Director
Mrs Karen Sprakes
Director
Mr Barry Sprakes
Director
Mr Paul Sprakes
Director
8 February 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Sprakes & Sons Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08079585 . The registered office is Unit 17 Golden Triange Complex, Harrison Street, Ditton, Widnes, Cheshire, WA8 8TN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Debtors
2023 2022
£ £
Due within one year
Trade debtors 78,306 61,176
Other debtors 99 -
78,405 61,176
Page 3
Page 4
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 36,475 32,336
Other taxes and social security 2,606 -
VAT 15,604 13,670
Other creditors - 1,745
Accruals and deferred income 2,610 2,550
57,295 50,301
6. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 33,205 42,514
33,205 42,514
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
Page 4