2023-03-272024-03-312024-03-31false14759465GARETH A SPIERS LTD2024-08-30iso4217:GBPxbrli:pure147594652023-03-27147594652024-03-31147594652023-03-272024-03-31147594652023-03-26147594652023-03-26147594652023-03-262023-03-2614759465bus:SmallEntities2023-03-272024-03-3114759465bus:AuditExempt-NoAccountantsReport2023-03-272024-03-3114759465bus:FullAccounts2023-03-272024-03-3114759465bus:PrivateLimitedCompanyLtd2023-03-272024-03-3114759465core:WithinOneYear2024-03-3114759465core:AfterOneYear2024-03-3114759465core:WithinOneYear2023-03-2614759465core:AfterOneYear2023-03-2614759465core:ShareCapital2024-03-3114759465core:SharePremium2024-03-3114759465core:RevaluationReserve2024-03-3114759465core:OtherReservesSubtotal2024-03-3114759465core:RetainedEarningsAccumulatedLosses2024-03-3114759465core:ShareCapital2023-03-2614759465core:SharePremium2023-03-2614759465core:RevaluationReserve2023-03-2614759465core:OtherReservesSubtotal2023-03-2614759465core:RetainedEarningsAccumulatedLosses2023-03-2614759465core:LandBuildings2024-03-3114759465core:PlantMachinery2024-03-3114759465core:Vehicles2024-03-3114759465core:FurnitureFittings2024-03-3114759465core:OfficeEquipment2024-03-3114759465core:NetGoodwill2024-03-3114759465core:IntangibleAssetsOtherThanGoodwill2024-03-3114759465core:ListedExchangeTraded2024-03-3114759465core:UnlistedNon-exchangeTraded2024-03-3114759465core:LandBuildings2023-03-2614759465core:PlantMachinery2023-03-2614759465core:Vehicles2023-03-2614759465core:FurnitureFittings2023-03-2614759465core:OfficeEquipment2023-03-2614759465core:NetGoodwill2023-03-2614759465core:IntangibleAssetsOtherThanGoodwill2023-03-2614759465core:ListedExchangeTraded2023-03-2614759465core:UnlistedNon-exchangeTraded2023-03-2614759465core:LandBuildings2023-03-272024-03-3114759465core:PlantMachinery2023-03-272024-03-3114759465core:Vehicles2023-03-272024-03-3114759465core:FurnitureFittings2023-03-272024-03-3114759465core:OfficeEquipment2023-03-272024-03-3114759465core:NetGoodwill2023-03-272024-03-3114759465core:IntangibleAssetsOtherThanGoodwill2023-03-272024-03-3114759465core:ListedExchangeTraded2023-03-272024-03-3114759465core:UnlistedNon-exchangeTraded2023-03-272024-03-3114759465core:MoreThanFiveYears2023-03-272024-03-3114759465core:Non-currentFinancialInstruments2024-03-3114759465core:Non-currentFinancialInstruments2023-03-2614759465dpl:CostSales2023-03-272024-03-3114759465dpl:DistributionCosts2023-03-272024-03-3114759465core:LandBuildings2023-03-272024-03-3114759465core:PlantMachinery2023-03-272024-03-3114759465core:Vehicles2023-03-272024-03-3114759465core:FurnitureFittings2023-03-272024-03-3114759465core:OfficeEquipment2023-03-272024-03-3114759465dpl:AdministrativeExpenses2023-03-272024-03-3114759465core:NetGoodwill2023-03-272024-03-3114759465core:IntangibleAssetsOtherThanGoodwill2023-03-272024-03-3114759465dpl:GroupUndertakings2023-03-272024-03-3114759465dpl:ParticipatingInterests2023-03-272024-03-3114759465dpl:GroupUndertakingscore:ListedExchangeTraded2023-03-272024-03-3114759465core:ListedExchangeTraded2023-03-272024-03-3114759465dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-03-272024-03-3114759465core:UnlistedNon-exchangeTraded2023-03-272024-03-3114759465dpl:CostSales2023-03-262023-03-2614759465dpl:DistributionCosts2023-03-262023-03-2614759465core:LandBuildings2023-03-262023-03-2614759465core:PlantMachinery2023-03-262023-03-2614759465core:Vehicles2023-03-262023-03-2614759465core:FurnitureFittings2023-03-262023-03-2614759465core:OfficeEquipment2023-03-262023-03-2614759465dpl:AdministrativeExpenses2023-03-262023-03-2614759465core:NetGoodwill2023-03-262023-03-2614759465core:IntangibleAssetsOtherThanGoodwill2023-03-262023-03-2614759465dpl:GroupUndertakings2023-03-262023-03-2614759465dpl:ParticipatingInterests2023-03-262023-03-2614759465dpl:GroupUndertakingscore:ListedExchangeTraded2023-03-262023-03-2614759465core:ListedExchangeTraded2023-03-262023-03-2614759465dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-03-262023-03-2614759465core:UnlistedNon-exchangeTraded2023-03-262023-03-2614759465core:NetGoodwill2024-03-3114759465core:IntangibleAssetsOtherThanGoodwill2024-03-3114759465core:LandBuildings2024-03-3114759465core:PlantMachinery2024-03-3114759465core:Vehicles2024-03-3114759465core:FurnitureFittings2024-03-3114759465core:OfficeEquipment2024-03-3114759465core:AfterOneYear2024-03-3114759465core:WithinOneYear2024-03-3114759465core:ListedExchangeTraded2024-03-3114759465core:UnlistedNon-exchangeTraded2024-03-3114759465core:ShareCapital2024-03-3114759465core:SharePremium2024-03-3114759465core:RevaluationReserve2024-03-3114759465core:OtherReservesSubtotal2024-03-3114759465core:RetainedEarningsAccumulatedLosses2024-03-3114759465core:NetGoodwill2023-03-2614759465core:IntangibleAssetsOtherThanGoodwill2023-03-2614759465core:LandBuildings2023-03-2614759465core:PlantMachinery2023-03-2614759465core:Vehicles2023-03-2614759465core:FurnitureFittings2023-03-2614759465core:OfficeEquipment2023-03-2614759465core:AfterOneYear2023-03-2614759465core:WithinOneYear2023-03-2614759465core:ListedExchangeTraded2023-03-2614759465core:UnlistedNon-exchangeTraded2023-03-2614759465core:ShareCapital2023-03-2614759465core:SharePremium2023-03-2614759465core:RevaluationReserve2023-03-2614759465core:OtherReservesSubtotal2023-03-2614759465core:RetainedEarningsAccumulatedLosses2023-03-2614759465core:NetGoodwill2023-03-2614759465core:IntangibleAssetsOtherThanGoodwill2023-03-2614759465core:LandBuildings2023-03-2614759465core:PlantMachinery2023-03-2614759465core:Vehicles2023-03-2614759465core:FurnitureFittings2023-03-2614759465core:OfficeEquipment2023-03-2614759465core:AfterOneYear2023-03-2614759465core:WithinOneYear2023-03-2614759465core:ListedExchangeTraded2023-03-2614759465core:UnlistedNon-exchangeTraded2023-03-2614759465core:ShareCapital2023-03-2614759465core:SharePremium2023-03-2614759465core:RevaluationReserve2023-03-2614759465core:OtherReservesSubtotal2023-03-2614759465core:RetainedEarningsAccumulatedLosses2023-03-2614759465core:AfterOneYear2023-03-272024-03-3114759465core:WithinOneYear2023-03-272024-03-3114759465core:Non-currentFinancialInstrumentscore:CostValuation2023-03-272024-03-3114759465core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-03-272024-03-3114759465core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-03-272024-03-3114759465core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-03-272024-03-3114759465core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-03-272024-03-3114759465core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-03-272024-03-3114759465core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-03-272024-03-3114759465core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-03-272024-03-3114759465core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-03-272024-03-3114759465core:Non-currentFinancialInstrumentscore:CostValuation2024-03-3114759465core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-03-3114759465core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-03-3114759465core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-03-3114759465core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-03-3114759465core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-03-3114759465core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-03-3114759465core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-03-3114759465core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-03-3114759465core:Non-currentFinancialInstrumentscore:CostValuation2023-03-2614759465core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-03-2614759465core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-03-2614759465core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-03-2614759465core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-03-2614759465core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-03-2614759465core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-03-2614759465core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-03-2614759465core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-03-2614759465bus:Director12023-03-272024-03-31

GARETH A SPIERS LTD

Registered Number
14759465
(England and Wales)

Unaudited Financial Statements for the Period ended
31 March 2024

GARETH A SPIERS LTD
Company Information
for the period from 27 March 2023 to 31 March 2024

Director

SPIERS, Gareth Andrew

Registered Address

Fulford Lodge 1 Heslington Lane
Fulford
York
YO10 4HW

Registered Number

14759465 (England and Wales)
GARETH A SPIERS LTD
Statement of Financial Position
31 March 2024

Notes

2024

£

£

Fixed assets
Tangible assets33,687
3,687
Current assets
Debtors14,515
Cash at bank and on hand50,071
64,586
Creditors amounts falling due within one year4(39,887)
Net current assets (liabilities)24,699
Total assets less current liabilities28,386
Net assets28,386
Capital and reserves
Called up share capital100
Profit and loss account28,286
Shareholders' funds28,386
The financial statements were approved and authorised for issue by the Director on 30 August 2024, and are signed on its behalf by:
SPIERS, Gareth Andrew
Director
Registered Company No. 14759465
GARETH A SPIERS LTD
Notes to the Financial Statements
for the period ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
Basis of preparation
The financial statements have been prepared on the historical cost basis.
Functional and presentation currency
The financial statements are presented in sterling, which is the functional currency of the entity.
Going concern
The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.
Revenue from sale of goods
The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year end date is recognised by reference to the state of completion.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
Current taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.
Tangible fixed assets and depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Reducing balance (%)
Plant and machinery20
Office Equipment20
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Related parties
For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.
2.Average number of employees

2024
Average number of employees during the year1
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
Additions4,2203894,609
At 31 March 244,2203894,609
Depreciation and impairment
Charge for year84478922
At 31 March 2484478922
Net book value
At 31 March 243,3763113,687
At 26 March 23---
4.Creditors: amounts due within one year

2024

£
Amounts owed to related parties948
Taxation and social security38,519
Accrued liabilities and deferred income420
Total39,887
5.Related party transactions
During the year the directors made available loans to the company. These loans are repayable on demand and interest is incurred in line with the Bank of England base rate. At the year end the balance of the loan was £948.32.