2022-08-01 2023-07-31 false Capium Accounts Production 1.1 10275196 bus:FullAccounts 2022-08-01 2023-07-31 10275196 bus:FRS102 2022-08-01 2023-07-31 10275196 bus:AuditExemptWithAccountantsReport 2022-08-01 2023-07-31 10275196 bus:SmallCompaniesRegimeForAccounts 2022-08-01 2023-07-31 10275196 bus:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 10275196 2022-08-01 2023-07-31 10275196 2023-07-31 10275196 bus:RegisteredOffice 2022-08-01 2023-07-31 10275196 core:WithinOneYear 2023-07-31 10275196 core:AfterOneYear 2023-07-31 10275196 bus:Director1 2022-08-01 2023-07-31 10275196 bus:Director1 2023-07-31 10275196 bus:Director1 2021-08-01 2022-07-31 10275196 2021-08-01 10275196 bus:LeadAgentIfApplicable 2022-08-01 2023-07-31 10275196 2021-08-01 2022-07-31 10275196 2022-07-31 10275196 core:WithinOneYear 2022-07-31 10275196 core:AfterOneYear 2022-07-31 10275196 bus:EntityAccountantsOrAuditors 2021-08-01 2022-07-31 10275196 bus:OrdinaryShareClass1 2022-08-01 2023-07-31 10275196 bus:OrdinaryShareClass1 2023-07-31 10275196 bus:OrdinaryShareClass1 2021-08-01 2022-07-31 10275196 bus:OrdinaryShareClass1 2022-07-31 10275196 bus:OrdinaryShareClass2 2022-08-01 2023-07-31 10275196 bus:OrdinaryShareClass2 2023-07-31 10275196 bus:OrdinaryShareClass2 2021-08-01 2022-07-31 10275196 bus:OrdinaryShareClass2 2022-07-31 10275196 bus:OrdinaryShareClass3 2022-08-01 2023-07-31 10275196 bus:OrdinaryShareClass3 2023-07-31 10275196 bus:OrdinaryShareClass3 2021-08-01 2022-07-31 10275196 bus:OrdinaryShareClass3 2022-07-31 10275196 core:LandBuildings 2022-08-01 2023-07-31 10275196 core:LandBuildings 2023-07-31 10275196 core:LandBuildings 2022-07-31 10275196 core:MotorCars 2022-08-01 2023-07-31 10275196 core:MotorCars 2023-07-31 10275196 core:MotorCars 2022-07-31 10275196 core:FurnitureFittings 2022-08-01 2023-07-31 10275196 core:FurnitureFittings 2023-07-31 10275196 core:FurnitureFittings 2022-07-31 10275196 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-07-31 10275196 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2022-07-31 10275196 core:CostValuation core:Non-currentFinancialInstruments 2023-07-31 10275196 core:CostValuation core:Non-currentFinancialInstruments 2022-07-31 10275196 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2023-07-31 10275196 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2023-07-31 10275196 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2023-07-31 10275196 core:Non-currentFinancialInstruments 2023-07-31 10275196 core:Non-currentFinancialInstruments 2022-07-31 10275196 core:ShareCapital 2023-07-31 10275196 core:ShareCapital 2022-07-31 10275196 core:RetainedEarningsAccumulatedLosses 2023-07-31 10275196 core:RetainedEarningsAccumulatedLosses 2022-07-31 10275196 dpl:Item1 2022-08-01 10275196 dpl:Item1 2023-07-31 10275196 dpl:Item1 2021-08-01 10275196 dpl:Item1 2022-07-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 10275196
England and Wales

 

 

 


Filleted Accounts

for the year ended 31 July 2023

for

SPENCER DINELEY LIMITED

 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 1,120,906    1,120,608 
Investments 4 2    2 
1,120,908    1,120,610 
Current assets      
Debtors: amounts falling due within one year 5 1,350   
Cash at bank and in hand 117,695    41,072 
119,045    41,072 
Creditors: amount falling due within one year 6 (254,045)   (222,204)
Net current assets (135,000)   (181,132)
 
Total assets less current liabilities 985,908    939,478 
Creditors: amount falling due after more than one year 7 (540,621)   (647,007)
Net assets 445,287    292,471 
 

Capital and reserves
     
Called up share capital 8 21    21 
Profit and loss account 445,266    292,450 
Shareholders' funds 445,287    292,471 
 


For the year ended 31 July 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 income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 30 July 2024 and were signed by:


-------------------------------
Anita Margaret Spencer
Director
1
General Information
Spencer Dineley Limited is a private company, limited by shares, registered in England and Wales, registration number 10275196, registration address Penny Lane Business Centre, 374 Smithdown Road, Liverpool, Merseyside, L15 5AN.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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 company’s 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:
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
2.

Average number of employees




Average number of employees during the year was 0 (2022 : 0).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Motor Vehicles   Fixtures and Fittings   Total
  £   £   £   £
At 01 August 2022 1,115,545    6,000    751    1,122,296 
Additions     2,085    2,085 
Disposals      
At 31 July 2023 1,115,545    6,000    2,836    1,124,381 
Depreciation
At 01 August 2022   1,500    188    1,688 
Charge for year   1,125    662    1,787 
On disposals      
At 31 July 2023   2,625    850    3,475 
Net book values
Closing balance as at 31 July 2023 1,115,545    3,375    1,986    1,120,906 
Opening balance as at 01 August 2022 1,115,545    4,500    563    1,120,608 


4.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 August 2022 2    2 
Additions  
Transfer to/from tangible fixed assets  
Disposals  
At 31 July 2023 2    2 

5.

Debtors: amounts falling due within one year

2023
£
  2022
£
Other Debtors 1,350   
1,350   

6.

Creditors: amount falling due within one year

2023
£
  2022
£
Corporation Tax 7,901   
Accrued Expenses 1,000    1,000 
Other Creditors 32,500    32,500 
Directors' Current Accounts 212,644    188,704 
254,045    222,204 

7.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Bank Loans & Overdrafts 540,621    647,007 
540,621    647,007 

8.

Share Capital

Authorised
19 A Ordinary shares of £1.00 each
1 Ordinary share of £1.00 each
1 B Ordinary share of £1.00 each
Allotted, called up and fully paid
2023
£
  2022
£
19 A Ordinary shares of £1.00 each 19    19 
1 Ordinary share of £1.00 each  
1 B Ordinary share of £1.00 each  
21    21 

2