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REGISTERED NUMBER: 13071098 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

SPADE & SPOON LIMITED

SPADE & SPOON LIMITED (BY SHARES) (REGISTERED NUMBER: 13071098)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023




Page

Company Information 1

Balance Sheet 2


SPADE & SPOON LIMITED (BY SHARES)

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTOR: D L Rose





REGISTERED OFFICE: The Old Casino
28 Fourth Avenue
Hove
East Sussex
BN3 2PJ





REGISTERED NUMBER: 13071098 (England and Wales)





ACCOUNTANTS: Galloways Accounting (Hove) Limited
The Old Casino
28 Fourth Avenue
Hove
East Sussex
BN3 2PJ

SPADE & SPOON LIMITED (BY SHARES) (REGISTERED NUMBER: 13071098)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
£    £    £    £   
FIXED ASSETS 8,299 18,239

CURRENT ASSETS 43,912 33,424

CREDITORS
Amounts falling due within one year (54,790 ) (43,716 )
NET CURRENT LIABILITIES (10,878 ) (10,292 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(2,579

)

7,947

CREDITORS
Amounts falling due after more than one
year

305

2,913
NET (LIABILITIES)/ASSETS (2,884 ) 5,034

CAPITAL AND RESERVES (2,884 ) 5,034

NOTES TO THE FINANCIAL STATEMENTS

1. AVERAGE NUMBER OF EMPLOYEES

The average number of employees during the year was 23 (2022 - 18 ) .

2. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2023 and 31 December 2022:

2023 2022
£    £   
D L Rose
Balance outstanding at start of year 6,458 (121 )
Amounts advanced 23,509 6,579
Amounts repaid (7,850 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 22,117 6,458

This balance represented the maximum amount outstanding during the year and is repayable on demand.

As the balance of director loan is above £10,000 to keep the loan from being treated as a benefit in kind, we have included interest on this loan at HMRC's prescribed rate which is currently 2.25%.

Also during the period, the company paid Mr D L Rose £3,880 in rent for utilising office space within his home.



SPADE & SPOON LIMITED (BY SHARES) (REGISTERED NUMBER: 13071098)

BALANCE SHEET - continued
31 DECEMBER 2023


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 17 July 2024 and were signed by:





D L Rose - Director