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Registered Number: 03464543
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 30 November 2023

for

SPALDING ASSOCIATES (ENVIRONMENTAL) LIMITED

Directors Mr A Spalding
Mrs A Horn-Norris
Registered Number 03464543
Registered Office Metherell Gard
Morval
Looe
Cornwall
PL13 1PN
Accountants Metherell Gard
Old Memorial Hall
Morval
Looe
PL13 1PN
1
Director's report and financial statements
The directors present his/her/their annual report and the financial statements for the year ended 30 November 2023
Principal activities
Principal activity of the company during the financial period was of Environmental Consultant Activities
Directors
The directors who served the company throughout the year were as follows:
Mr A Spalding
Mrs A Horn-Norris
Statement of directors' responsibilities
The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business


The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:


----------------------------------
Mr A Spalding
Director

Date approved: 30 August 2024
2
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 26,407    31,177 
26,407    31,177 
Current assets      
Stocks 4 110,000    113,544 
Debtors 5 47,345    52,960 
Cash at bank and in hand 27,209    29,495 
184,554    195,999 
Creditors: amount falling due within one year 6 (40,746)   (49,250)
Net current assets 143,808    146,749 
 
Total assets less current liabilities 170,215    177,926 
Creditors: amount falling due after more than one year 7 (10,239)   (15,408)
Provisions for liabilities 8 (5,017)   (5,924)
Net assets 154,959    156,594 
 

Capital and reserves
     
Called up share capital 113    113 
Profit and loss account 154,846    156,481 
Shareholders' funds 154,959    156,594 
 


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.

Directors' 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 directors acknowledge 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 board of directors on 30 August 2024 and were signed on its behalf by:


-------------------------------
Mr A Spalding
Director
3
General Information
Spalding Associates (Environmental) Limited is a private company, limited by shares, registered in England and Wales, registration number 03464543, registration address Metherell Gard, Morval, Looe, Cornwall, PL13 1PN.

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.
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
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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.
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:
Plant & Machinery 15% Reducing Balance
Office Equipment   10% Reducing Balance
Motor Vehicles        20% Reducing Balance
Computer Equipt    25% Reducing Balance
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.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees


Average number of employees during the year was 7 (2022 : 5).
3.

Tangible fixed assets

Cost or valuation Plant and machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 December 2022 65,784    28,116    7,314    35,408    136,622 
Additions 563        83    646 
Disposals        
At 30 November 2023 66,347    28,116    7,314    35,491    137,268 
Depreciation
At 01 December 2022 48,277    21,827    4,831    30,510    105,445 
Charge for year 2,790    1,258    248    1,120    5,416 
On disposals        
At 30 November 2023 51,067    23,085    5,079    31,630    110,861 
Net book values
Closing balance as at 30 November 2023 15,280    5,031    2,235    3,861    26,407 
Opening balance as at 01 December 2022 17,507    6,289    2,483    4,898    31,177 


4.

Stocks

2023
£
  2022
£
Work in Progress 110,000    113,544 
110,000    113,544 

5.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 47,299    52,960 
Other Debtors 46   
47,345    52,960 

6.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 17,832    20,808 
Taxation and Social Security 14,952    19,701 
Other Creditors 7,962    8,741 
40,746    49,250 

7.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Trade Creditors  
Other Creditors 10,239    15,408 
10,239    15,408 

8.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax 5,017    5,924 
5,017    5,924 

4