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Company Registration No. 11680677 (England and Wales)
Spencer and Partners Ltd Unaudited accounts for the year ended 30 November 2023
Spencer and Partners Ltd Unaudited accounts Contents
Page
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Spencer and Partners Ltd Company Information for the year ended 30 November 2023
Director
Shahbaz Husain
Company Number
11680677 (England and Wales)
Registered Office
Avicenna House 258-262 Romford Road London E7 9HZ E7 9HZ United Kingdom
Accountants
Cadbury and Jones Avicenna House 258-262 Romford Road London E7 9HZ
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Spencer and Partners Ltd Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Current assets
Debtors
67,703 
74,651 
Cash at bank and in hand
761 
959 
68,464 
75,610 
Creditors: amounts falling due within one year
(52,787)
(48,922)
Net current assets
15,677 
26,688 
Total assets less current liabilities
15,677 
26,688 
Creditors: amounts falling due after more than one year
(37,317)
(44,486)
Net liabilities
(21,640)
(17,798)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(21,740)
(17,898)
Shareholders' funds
(21,640)
(17,798)
For the year ending 30 November 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 31 August 2024 and were signed on its behalf by
Shahbaz Husain Director Company Registration No. 11680677
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Spencer and Partners Ltd Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
Spencer and Partners Ltd is a private company, limited by shares, registered in England and Wales, registration number 11680677. The registered office is Avicenna House, 258-262 Romford Road, London E7 9HZ, E7 9HZ, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Change of Name
The name of the company was changed by special resolution on 15th November 2023 from Kievan Accountants Ltd to Spencer and Partners Ltd.
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 December 2022
1,099 
At 30 November 2023
1,099 
Depreciation
At 1 December 2022
1,099 
At 30 November 2023
1,099 
Net book value
At 30 November 2023
- 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
20,292 
27,240 
Amounts due from group undertakings etc.
47,411 
47,411 
67,703 
74,651 
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Spencer and Partners Ltd Notes to the Accounts for the year ended 30 November 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
13,171 
9,671 
Trade creditors
17,482 
15,421 
Amounts owed to group undertakings and other participating interests
(4,000)
- 
Taxes and social security
1,269 
1,269 
Other creditors
836 
836 
Loans from directors
24,029 
21,725 
52,787 
48,922 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
37,317 
44,486 
8
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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