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Registered Number: 12247134
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 31 October 2024

for

SPIRE CLEANING SERVICES LTD

 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3   6,025 
Tangible fixed assets 4 106,190    110,445 
106,190    116,470 
Current assets      
Stocks 5 7,150    6,500 
Debtors 6 207,462    138,150 
Cash at bank and in hand 60,107    36,417 
274,719    181,067 
Creditors: amount falling due within one year 7 (221,762)   (157,171)
Net current assets 52,957    23,896 
 
Total assets less current liabilities 159,147    140,366 
Creditors: amount falling due after more than one year 8 (68,904)   (73,182)
Provisions for liabilities 9 (33,710)   (30,083)
Net assets 56,533    37,101 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 56,532    37,100 
Shareholders' funds 56,533    37,101 
 


For the year ended 31 October 2024 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 13 January 2025 and were signed on its behalf by:


-------------------------------
James Bealey
Director
1
General Information
Spire Cleaning Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 12247134, registration address 13 The Close, Norwich, Norfolk, NR1 4DS.

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.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
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.
Dividends
Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
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 and Machinery 25% Reducing Balance
Motor Vehicles 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 83 (2023 : 65).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 November 2023 30,125    30,125 
Additions  
Disposals  
At 31 October 2024 30,125    30,125 
Amortisation
At 01 November 2023 24,100    24,100 
Charge for year 6,025    6,025 
On disposals  
At 31 October 2024 30,125    30,125 
Net book values
At 31 October 2024  
At 31 October 2023 6,025    6,025 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Total
  £   £   £
At 01 November 2023 33,273    155,291    188,564 
Additions 8,060    40,024    48,084 
Disposals   (40,161)   (40,161)
At 31 October 2024 41,333    155,154    196,487 
Depreciation
At 01 November 2023 17,052    61,067    78,119 
Charge for year 6,070    29,326    35,396 
On disposals   (23,218)   (23,218)
At 31 October 2024 23,122    67,175    90,297 
Net book values
Closing balance as at 31 October 2024 18,211    87,979    106,190 
Opening balance as at 01 November 2023 16,221    94,224    110,445 


5.

Stocks

2024
£
  2023
£
Stocks 7,150    6,500 
7,150    6,500 

6.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 201,451    134,147 
Other Debtors 6,011    4,003 
207,462    138,150 

7.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 12,297    6,230 
Bank Loans & Overdrafts 4,973    4,973 
Corporation Tax 30,491    7,779 
PAYE & Social Security 12,522    9,407 
Other Creditors 2,462    2,791 
Obligations under HP/Financial Leases 27,924    28,392 
Wages & Salaries Control Account 84,846    61,559 
Directors' Current Accounts 6,259    4,187 
VAT 39,988    31,853 
221,762    157,171 

8.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 1,980    6,314 
Obligations Under HP/Financial Leases 66,924    66,868 
68,904    73,182 

9.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 25,583    11,560 
Charged to Profit & Loss 3,627    14,023 
Repairs Provision 4,500    4,500 
33,710    30,083 

2