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Registered Number: 04179555


 

 

 

B & I SPENCER LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 May 2023

End date: 30 April 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 421,129    460,637 
421,129    460,637 
Current assets      
Debtors 4 78,916    97,162 
Cash at bank and in hand 156,155    358,621 
235,071    455,783 
Creditors: amount falling due within one year 5 (323,272)   (458,819)
Net current assets (88,201)   (3,036)
 
Total assets less current liabilities 332,928    457,601 
Creditors: amount falling due after more than one year 6 (135,792)   (198,336)
Net assets 197,136    259,265 
 

Capital and reserves
     
Called up share capital 150    150 
Share premium account 7 49,382    49,382 
Profit and loss account 147,604    209,733 
Shareholders' funds 197,136    259,265 
 


For the year ended 30 April 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 income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 23 January 2025 and were signed on its behalf by:


-------------------------------
Anne Spencer
Director
1
General Information
B & I Spencer Ltd is a private company, limited by shares, registered in , registration number 04179555, registration address Birch Farm, Astley Moss Astley, Tyldesley, Greater Manchester, M29 7LU.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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 15 Reducing Balance
Motor Vehicles 25 Reducing Balance
2.

Average number of employees

Average number of employees during the year was 3 (2023 : 3).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Motor Vehicles   Total
  £   £   £   £
At 01 May 2023   95,298    929,077    1,024,375 
Additions 44,698    8,727    98,820    152,245 
Disposals   (5,500)   (110,000)   (115,500)
At 30 April 2024 44,698    98,525    917,897    1,061,120 
Depreciation
At 01 May 2023   87,604    476,134    563,738 
Charge for year   3,030    120,013    123,043 
On disposals   (515)   (46,275)   (46,790)
At 30 April 2024   90,119    549,872    639,991 
Net book values
Closing balance as at 30 April 2024 44,698    8,406    368,025    421,129 
Opening balance as at 01 May 2023   7,694    452,943    460,637 


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 50,450    30,303 
Prepayments & Accrued Income 3,166    25,991 
Advance Received   (1,688)
VAT   17,256 
53,616    71,862 

4.

Debtors: amounts falling due after one year

2024
£
  2023
£
Other Debtors 25,300    25,300 
25,300    25,300 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 36,830    15,712 
Barclaycard 710    846 
Corporation Tax 5,193    8,117 
Accrued Expenses 2,718    1,601 
Advance Paid   (5,867)
Obligations under HP/Financial Leases 65,650    77,692 
Directors' Current Accounts - Brian & Anne 202,744    350,936 
Directors' Current Account - Ian 7,695    9,782 
VAT 1,732   
323,272    458,819 

6.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 22,500    31,728 
Obligations Under HP/Financial Leases 113,292    166,608 
135,792    198,336 

7.

Share premium account

2024
£
  2023
£
Equity Share Premium b/fwd 49,382    49,382 
49,382    49,382 

2