2022-06-012023-05-312023-05-31false11993262SPHERE SERVICES LTD2024-02-1353202iso4217:GBPxbrli:pure119932622022-06-01119932622023-05-31119932622022-06-012023-05-31119932622021-06-01119932622022-05-31119932622021-06-012022-05-3111993262bus:SmallEntities2022-06-012023-05-3111993262bus:AuditExempt-NoAccountantsReport2022-06-012023-05-3111993262bus:FullAccounts2022-06-012023-05-3111993262bus:PrivateLimitedCompanyLtd2022-06-012023-05-3111993262core:WithinOneYear2023-05-3111993262core:AfterOneYear2023-05-3111993262core:WithinOneYear2022-05-3111993262core:AfterOneYear2022-05-3111993262core:ShareCapital2023-05-3111993262core:SharePremium2023-05-3111993262core:RevaluationReserve2023-05-3111993262core:OtherReservesSubtotal2023-05-3111993262core:RetainedEarningsAccumulatedLosses2023-05-3111993262core:ShareCapital2022-05-3111993262core:SharePremium2022-05-3111993262core:RevaluationReserve2022-05-3111993262core:OtherReservesSubtotal2022-05-3111993262core:RetainedEarningsAccumulatedLosses2022-05-3111993262core:LandBuildings2023-05-3111993262core:PlantMachinery2023-05-3111993262core:Vehicles2023-05-3111993262core:FurnitureFittings2023-05-3111993262core:OfficeEquipment2023-05-3111993262core:NetGoodwill2023-05-3111993262core:IntangibleAssetsOtherThanGoodwill2023-05-3111993262core:ListedExchangeTraded2023-05-3111993262core:UnlistedNon-exchangeTraded2023-05-3111993262core:LandBuildings2022-05-3111993262core:PlantMachinery2022-05-3111993262core:Vehicles2022-05-3111993262core:FurnitureFittings2022-05-3111993262core:OfficeEquipment2022-05-3111993262core:NetGoodwill2022-05-3111993262core:IntangibleAssetsOtherThanGoodwill2022-05-3111993262core:ListedExchangeTraded2022-05-3111993262core:UnlistedNon-exchangeTraded2022-05-3111993262core:LandBuildings2022-06-012023-05-3111993262core:PlantMachinery2022-06-012023-05-3111993262core:Vehicles2022-06-012023-05-3111993262core:FurnitureFittings2022-06-012023-05-3111993262core:OfficeEquipment2022-06-012023-05-3111993262core:NetGoodwill2022-06-012023-05-3111993262core:IntangibleAssetsOtherThanGoodwill2022-06-012023-05-3111993262core:ListedExchangeTraded2022-06-012023-05-3111993262core:UnlistedNon-exchangeTraded2022-06-012023-05-3111993262core:MoreThanFiveYears2022-06-012023-05-3111993262core:Non-currentFinancialInstruments2023-05-3111993262core:Non-currentFinancialInstruments2022-05-3111993262dpl:CostSales2022-06-012023-05-3111993262dpl:DistributionCosts2022-06-012023-05-3111993262core:LandBuildings2022-06-012023-05-3111993262core:PlantMachinery2022-06-012023-05-3111993262core:Vehicles2022-06-012023-05-3111993262core:FurnitureFittings2022-06-012023-05-3111993262core:OfficeEquipment2022-06-012023-05-3111993262dpl:AdministrativeExpenses2022-06-012023-05-3111993262core:NetGoodwill2022-06-012023-05-3111993262core:IntangibleAssetsOtherThanGoodwill2022-06-012023-05-3111993262dpl:GroupUndertakings2022-06-012023-05-3111993262dpl:ParticipatingInterests2022-06-012023-05-3111993262dpl:GroupUndertakingscore:ListedExchangeTraded2022-06-012023-05-3111993262core:ListedExchangeTraded2022-06-012023-05-3111993262dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-06-012023-05-3111993262core:UnlistedNon-exchangeTraded2022-06-012023-05-3111993262dpl:CostSales2021-06-012022-05-3111993262dpl:DistributionCosts2021-06-012022-05-3111993262core:LandBuildings2021-06-012022-05-3111993262core:PlantMachinery2021-06-012022-05-3111993262core:Vehicles2021-06-012022-05-3111993262core:FurnitureFittings2021-06-012022-05-3111993262core:OfficeEquipment2021-06-012022-05-3111993262dpl:AdministrativeExpenses2021-06-012022-05-3111993262core:NetGoodwill2021-06-012022-05-3111993262core:IntangibleAssetsOtherThanGoodwill2021-06-012022-05-3111993262dpl:GroupUndertakings2021-06-012022-05-3111993262dpl:ParticipatingInterests2021-06-012022-05-3111993262dpl:GroupUndertakingscore:ListedExchangeTraded2021-06-012022-05-3111993262core:ListedExchangeTraded2021-06-012022-05-3111993262dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-06-012022-05-3111993262core:UnlistedNon-exchangeTraded2021-06-012022-05-3111993262core:NetGoodwill2023-05-3111993262core:IntangibleAssetsOtherThanGoodwill2023-05-3111993262core:LandBuildings2023-05-3111993262core:PlantMachinery2023-05-3111993262core:Vehicles2023-05-3111993262core:FurnitureFittings2023-05-3111993262core:OfficeEquipment2023-05-3111993262core:AfterOneYear2023-05-3111993262core:WithinOneYear2023-05-3111993262core:ListedExchangeTraded2023-05-3111993262core:UnlistedNon-exchangeTraded2023-05-3111993262core:ShareCapital2023-05-3111993262core:SharePremium2023-05-3111993262core:RevaluationReserve2023-05-3111993262core:OtherReservesSubtotal2023-05-3111993262core:RetainedEarningsAccumulatedLosses2023-05-3111993262core:NetGoodwill2022-05-3111993262core:IntangibleAssetsOtherThanGoodwill2022-05-3111993262core:LandBuildings2022-05-3111993262core:PlantMachinery2022-05-3111993262core:Vehicles2022-05-3111993262core:FurnitureFittings2022-05-3111993262core:OfficeEquipment2022-05-3111993262core:AfterOneYear2022-05-3111993262core:WithinOneYear2022-05-3111993262core:ListedExc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SPHERE SERVICES LTD

Registered Number
11993262
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2023

SPHERE SERVICES LTD
Company Information
for the year from 1 June 2022 to 31 May 2023

Director

BALL, Joseph

Registered Address

7 Oakdale Way
Mitcham
CR4 4NW

Registered Number

11993262 (England and Wales)
SPHERE SERVICES LTD
Statement of Financial Position
31 May 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets551,66810,681
51,66810,681
Current assets
Debtors159,27928,682
Cash at bank and on hand269,166292,007
428,445320,689
Creditors amounts falling due within one year7(154,503)(44,615)
Net current assets (liabilities)273,942276,074
Total assets less current liabilities325,610286,755
Provisions for liabilities8(3,801)(2,544)
Net assets321,809284,211
Capital and reserves
Called up share capital11
Profit and loss account321,808284,210
Shareholders' funds321,809284,211
The financial statements were approved and authorised for issue by the Director on 13 February 2024, and are signed on its behalf by:
BALL, Joseph
Director
Registered Company No. 11993262
SPHERE SERVICES LTD
Notes to the Financial Statements
for the year ended 31 May 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Turnover policy
Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Vehicles25
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
4.Employee information

20232022
Average number of employees during the year11
5.Property, plant and equipment

Plant & machinery

Vehicles

Total

£££
Cost or valuation
At 01 June 227,3007,25414,554
Additions6,00053,21059,210
Disposals-(1,000)(1,000)
At 31 May 2313,30059,46472,764
Depreciation and impairment
At 01 June 222,0591,8143,873
Charge for year2,81014,41317,223
At 31 May 234,86916,22721,096
Net book value
At 31 May 238,43143,23751,668
At 31 May 225,2415,44010,681
6.Debtors within one year

2023

2022

££
Trade debtors / trade receivables155,10928,682
Other debtors4,170-
Total159,27928,682
7.Creditors within one year

2023

2022

££
Taxation and social security15,42735,690
Other creditors139,0768,925
Total154,50344,615
8.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)3,8012,544
Total3,8012,544