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Company Registration No. 12321945 (England and Wales)
Lesley T Spencer Illustration & Design Ltd Unaudited accounts for the year ended 30 November 2023
Lesley T Spencer Illustration & Design Ltd Unaudited accounts Contents
Page
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Lesley T Spencer Illustration & Design Ltd Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
10,476 
13,096 
Tangible assets
2,554 
- 
13,030 
13,096 
Current assets
Cash at bank and in hand
9,994 
21,069 
Creditors: amounts falling due within one year
(16,749)
(9,434)
Net current (liabilities)/assets
(6,755)
11,635 
Net assets
6,275 
24,731 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
6,175 
24,631 
Shareholders' funds
6,275 
24,731 
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 her 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 28 August 2024 and were signed on its behalf by
Lesley Spencer Director Company Registration No. 12321945
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Lesley T Spencer Illustration & Design Ltd Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
Lesley T Spencer Illustration & Design Ltd is a private company, limited by shares, registered in England and Wales, registration number 12321945. The registered office is 7 Arthington Avenue, Harrogate, North Yorkshire, HG1 5NB, England.
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.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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:
Computer equipment
20% Straight Line
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 December 2022
13,096 
At 30 November 2023
13,096 
Amortisation
At 1 December 2022
- 
Charge for the year
2,620 
At 30 November 2023
2,620 
Net book value
At 30 November 2023
10,476 
At 30 November 2022
13,096 
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Lesley T Spencer Illustration & Design Ltd Notes to the Accounts for the year ended 30 November 2023
5
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 December 2022
- 
Additions
3,193 
At 30 November 2023
3,193 
Depreciation
Charge for the year
639 
At 30 November 2023
639 
Net book value
At 30 November 2023
2,554 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
1,241 
- 
Taxes and social security
13,500 
8,834 
Other creditors
208 
- 
Accruals
1,800 
600 
16,749 
9,434 
7
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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