2022-12-01 2023-11-30 false Capium Accounts Production 1.1 12304408 bus:FullAccounts 2022-12-01 2023-11-30 12304408 bus:FRS102 2022-12-01 2023-11-30 12304408 bus:AuditExemptWithAccountantsReport 2022-12-01 2023-11-30 12304408 bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 12304408 bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 12304408 2022-12-01 2023-11-30 12304408 2023-11-30 12304408 bus:RegisteredOffice 2022-12-01 2023-11-30 12304408 core:WithinOneYear 2023-11-30 12304408 core:AfterOneYear 2023-11-30 12304408 bus:Director1 2022-12-01 2023-11-30 12304408 bus:Director1 2023-11-30 12304408 bus:Director1 2021-12-01 2022-11-30 12304408 2021-12-01 12304408 bus:LeadAgentIfApplicable 2022-12-01 2023-11-30 12304408 2021-12-01 2022-11-30 12304408 2022-11-30 12304408 core:WithinOneYear 2022-11-30 12304408 core:AfterOneYear 2022-11-30 12304408 bus:EntityAccountantsOrAuditors 2021-12-01 2022-11-30 12304408 core:FurnitureFittings 2022-12-01 2023-11-30 12304408 core:FurnitureFittings 2023-11-30 12304408 core:FurnitureFittings 2022-11-30 12304408 core:ComputerEquipment 2022-12-01 2023-11-30 12304408 core:ComputerEquipment 2023-11-30 12304408 core:ComputerEquipment 2022-11-30 12304408 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-11-30 12304408 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2022-11-30 12304408 core:CostValuation core:Non-currentFinancialInstruments 2023-11-30 12304408 core:CostValuation core:Non-currentFinancialInstruments 2022-11-30 12304408 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2023-11-30 12304408 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2023-11-30 12304408 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2023-11-30 12304408 core:Non-currentFinancialInstruments 2023-11-30 12304408 core:Non-currentFinancialInstruments 2022-11-30 12304408 core:ShareCapital 2023-11-30 12304408 core:ShareCapital 2022-11-30 12304408 core:RetainedEarningsAccumulatedLosses 2023-11-30 12304408 core:RetainedEarningsAccumulatedLosses 2022-11-30 12304408 dpl:Item1 2022-12-01 12304408 dpl:Item1 2023-11-30 12304408 dpl:Item1 2021-12-01 12304408 dpl:Item1 2022-11-30 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 12304408
England and Wales

 

 

 

SARA SPENCER LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 December 2022

End date: 30 November 2023
Director Sara Spencer
Registered Number 12304408
Registered Office 8 Kingsway
Harrogate
North Yorkshire
HG1 5NQ
Accountants Best Accountancy Services Ltd
Hammerain House
Hookstone Avenue
Harrogate
HG2 8ER
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 1,364    849 
1,364    849 
Current assets      
Stocks 4 7,767    402 
Debtors 5 5,228    5,763 
Cash at bank and in hand 11,013    3,606 
24,008    9,771 
Creditors: amount falling due within one year 6 (14,107)   (6,298)
Net current assets 9,901    3,473 
 
Total assets less current liabilities 11,265    4,322 
Net assets 11,265    4,322 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 11,264    4,321 
Shareholders' funds 11,265    4,322 
 


For the year ended 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 23 July 2024 and were signed by:


-------------------------------
Sara Spencer
Director
2
General Information
Sara Spencer Ltd is a private company, limited by shares, registered in England and Wales, registration number 12304408, registration address 8 Kingsway, Harrogate, North Yorkshire, HG1 5NQ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Website cost
Planning and operating costs for the company's website are charged to the profit and loss account as incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 1 (2022 : 1).
3.

Tangible fixed assets

Cost or valuation Plant and machinery etc   Total
  £   £
At 01 December 2022 2,225    2,225 
Additions 807    807 
Disposals  
At 30 November 2023 3,032    3,032 
Depreciation
At 01 December 2022 1,376    1,376 
Charge for year 292    292 
On disposals  
At 30 November 2023 1,668    1,668 
Net book values
Closing balance as at 30 November 2023 1,364    1,364 
Opening balance as at 01 December 2022 849    849 


4.

Stocks

2023
£
  2022
£
Work in Progress 7,767    402 
7,767    402 

5.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 2,440    4,710 
Other Debtors 2,788    1,053 
5,228    5,763 

6.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors   (2)
Taxation and Social Security 3,111    2,718 
Other Creditors 10,996    3,582 
14,107    6,298 

7.

Advances and Credits



Sara Spencer
The outstanding loan from the Company to the Director of £18 was repaid during the year ended 30th November 2023.

Current year (2023)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
Written Off
£
Waived
£
Carry Forward
£
Sara Spencer18 18 
180018000
Previous year (2022)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
Written Off
£
Waived
£
Carry Forward
£
Sara Spencer18 18 
018000018
3