Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-30The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.22023-05-01falseNo description of principal activity2falsetrue 12554863 2023-05-01 2024-04-30 12554863 2024-04-30 12554863 2022-05-01 2023-04-30 12554863 2023-04-30 12554863 c:Director1 2023-05-01 2024-04-30 12554863 c:Director2 2023-05-01 2024-04-30 12554863 c:RegisteredOffice 2023-05-01 2024-04-30 12554863 d:ComputerEquipment 2023-05-01 2024-04-30 12554863 d:ComputerEquipment 2024-04-30 12554863 d:ComputerEquipment 2023-04-30 12554863 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 12554863 d:CurrentFinancialInstruments 2024-04-30 12554863 d:CurrentFinancialInstruments 2023-04-30 12554863 d:Non-currentFinancialInstruments 2024-04-30 12554863 d:Non-currentFinancialInstruments 2023-04-30 12554863 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 12554863 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 12554863 d:ShareCapital 2024-04-30 12554863 d:ShareCapital 2023-04-30 12554863 d:RetainedEarningsAccumulatedLosses 2024-04-30 12554863 d:RetainedEarningsAccumulatedLosses 2023-04-30 12554863 c:FRS102 2023-05-01 2024-04-30 12554863 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 12554863 c:FullAccounts 2023-05-01 2024-04-30 12554863 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 12554863 2 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure
Company registration number: 12554863







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 APRIL 2024


SPJ BUILDING SERVICES LIMITED






































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SPJ BUILDING SERVICES LIMITED
 


 
COMPANY INFORMATION


Directors
S P Joseph 
D M Joseph 




Registered number
12554863



Registered office
Ranelagh
Viggory Lane

Woking

Surrey

GU21 4XH




Accountants
Menzies LLP

1st Floor

Midas House

62 Goldsworth Road

Woking

Surrey

GU21 6LQ





 


SPJ BUILDING SERVICES LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 6


 


SPJ BUILDING SERVICES LIMITED
REGISTERED NUMBER:12554863



STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
50
83

  
50
83

Current assets
  

Debtors: amounts falling due after more than one year
 5 
5,846
7,961

Debtors: amounts falling due within one year
 5 
8,212
11,003

Cash at bank and in hand
  
1,504
2,900

  
15,562
21,864

Creditors: amounts falling due within one year
 6 
(40,257)
(28,912)

Net current liabilities
  
 
 
(24,695)
 
 
(7,048)

Total assets less current liabilities
  
(24,645)
(6,965)

  

Net liabilities
  
(24,645)
(6,965)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(24,745)
(7,065)

  
(24,645)
(6,965)


Page 1

 


SPJ BUILDING SERVICES LIMITED
REGISTERED NUMBER:12554863


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 APRIL 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
S P Joseph
Director

Date: 30 January 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 


SPJ BUILDING SERVICES LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

SPJ Building Services Limited is a private company limited by shares incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of its registered ofice is shown in the company information page. The company does not have a principal place of business address.
The Company's functional and presentational currency is GBP.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

Despite the company's negative reserves of £24,645, the directors have considered the position of the company post year end and confirm the preparation of the accounts on a going concern basis remains appropriate.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.5

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 3

 


SPJ BUILDING SERVICES LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.6

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.7

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

 
2.8

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment
-
20%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 4

 


SPJ BUILDING SERVICES LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

4.


Tangible fixed assets





Computer equipment

£



Cost or valuation


At 1 May 2023
166



At 30 April 2024

166



Depreciation


At 1 May 2023
83


Charge for the year on owned assets
33



At 30 April 2024

116



Net book value



At 30 April 2024
50



At 30 April 2023
83


5.


Debtors

2024
2023
£
£

Due after more than one year

Other debtors
5,846
7,961

5,846
7,961


2024
2023
£
£

Due within one year

Other debtors
8,212
5,408

Prepayments and accrued income
-
5,595

8,212
11,003


Page 5

 


SPJ BUILDING SERVICES LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank overdrafts
9,545
9,033

Trade creditors
8,747
1,118

Corporation tax
1,338
-

Other taxation and social security
6,384
5,123

Other creditors
7,392
11,138

Accruals and deferred income
6,851
2,500

40,257
28,912



7.


Related party transactions


Brought forward 1 May 2023
Advance/ Credit
Repiad
Carried forward 30 April 2024
£
£
£
£

Director loan
(2,444)
37,380
(30,972)
3,964
(2,444)
37,380
(30,972)
3,964

Interest has been applied to the loan during the year at a rate of 2.25%. 

 
Page 6