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REGISTERED NUMBER: 10686800 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

SPJ Marketing Ltd

SPJ Marketing Ltd (Registered number: 10686800)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


SPJ Marketing Ltd

Company Information
for the Year Ended 31 March 2024







DIRECTORS: S P Judge
Mrs J E Judge





REGISTERED OFFICE: 32 Mulberry Way
Armthorpe
Doncaster
DN3 3UE





REGISTERED NUMBER: 10686800 (England and Wales)





ACCOUNTANTS: Mulberry Accounting Services Ltd
32 Mulberry Way
Armthorpe
Doncaster
DN3 3UE

SPJ Marketing Ltd (Registered number: 10686800)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 6,000 8,000
Tangible assets 5 34,568 42,864
40,568 50,864

CURRENT ASSETS
Stocks 5,000 5,000
Debtors 6 123,957 67,835
Cash at bank 127,150 195,662
256,107 268,497
CREDITORS
Amounts falling due within one year 7 52,596 62,944
NET CURRENT ASSETS 203,511 205,553
TOTAL ASSETS LESS CURRENT
LIABILITIES

244,079

256,417

PROVISIONS FOR LIABILITIES 6,989 7,011
NET ASSETS 237,090 249,406

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 236,990 249,306
237,090 249,406

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

SPJ Marketing Ltd (Registered number: 10686800)

Balance Sheet - continued
31 March 2024


The 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 November 2024 and were signed on its behalf by:





S P Judge - Director


SPJ Marketing Ltd (Registered number: 10686800)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

SPJ Marketing Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance
Motor vehicles - 20% on 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.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


SPJ Marketing Ltd (Registered number: 10686800)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 20,000
AMORTISATION
At 1 April 2023 12,000
Charge for year 2,000
At 31 March 2024 14,000
NET BOOK VALUE
At 31 March 2024 6,000
At 31 March 2023 8,000

SPJ Marketing Ltd (Registered number: 10686800)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

5. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 April 2023 75,186 19,625 94,811
Additions 346 - 346
At 31 March 2024 75,532 19,625 95,157
DEPRECIATION
At 1 April 2023 37,466 14,481 51,947
Charge for year 7,613 1,029 8,642
At 31 March 2024 45,079 15,510 60,589
NET BOOK VALUE
At 31 March 2024 30,453 4,115 34,568
At 31 March 2023 37,720 5,144 42,864

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 38,957 51,387
Other debtors 85,000 16,448
123,957 67,835

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade creditors 17,370 32,037
Taxation and social security 26,241 29,907
Other creditors 8,985 1,000
52,596 62,944