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Company Registration No. 11182973 (England and Wales)
Spick & Span (Evesham) Limited Unaudited accounts for the year ended 29 February 2024
Spick & Span (Evesham) Limited Statement of financial position as at 29 February 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
33,216 
332 
Current assets
Debtors
6,796 
8,673 
Cash at bank and in hand
494 
3,281 
7,290 
11,954 
Creditors: amounts falling due within one year
(7,563)
(11,683)
Net current (liabilities)/assets
(273)
271 
Total assets less current liabilities
32,943 
603 
Creditors: amounts falling due after more than one year
(26,611)
- 
Provisions for liabilities
Deferred tax
(6,311)
(63)
Net assets
21 
540 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
19 
538 
Shareholders' funds
21 
540 
For the year ending 29 February 2024 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 directors acknowledge their 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 of Directors and authorised for issue on 2 September 2024 and were signed on its behalf by
Catalina Bucur Director Company Registration No. 11182973
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Spick & Span (Evesham) Limited Notes to the Accounts for the year ended 29 February 2024
1
Statutory information
Spick & Span (Evesham) Limited is a private company, limited by shares, registered in England and Wales, registration number 11182973. The registered office is 10 St Catherine Road, Evesham, WR11 2GE.
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:
Plant & machinery
20% straight line
Motor vehicles
20% straight line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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Spick & Span (Evesham) Limited Notes to the Accounts for the year ended 29 February 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 March 2023
904 
- 
904 
Additions
- 
39,601 
39,601 
At 29 February 2024
904 
39,601 
40,505 
Depreciation
At 1 March 2023
572 
- 
572 
Charge for the year
172 
6,545 
6,717 
At 29 February 2024
744 
6,545 
7,289 
Net book value
At 29 February 2024
160 
33,056 
33,216 
At 28 February 2023
332 
- 
332 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
6,796 
8,673 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
4,273 
- 
Trade creditors
386 
793 
Taxes and social security
2,064 
10,123 
Accruals
840 
767 
7,563 
11,683 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
26,611 
- 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
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Spick & Span (Evesham) Limited Notes to the Accounts for the year ended 29 February 2024
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Catalina Bucur
Directors Loan Account
4,122 
5,319 
4,122 
5,319 
Nicusor Enache
Directors Loan Account
4,122 
1,047 
4,122 
1,047 
8,244 
6,366 
8,244 
6,366 
10
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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