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REGISTERED NUMBER: 02247289 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Spawforth Rolinson Limited

Spawforth Rolinson Limited (Registered number: 02247289)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


Spawforth Rolinson Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: Mr A P Spawforth
Mr D M Rolinson
Ms R D Illsley
Mrs D Jenkins





SECRETARY: Ms R D Illsley





REGISTERED OFFICE: Junction 41 Business Court
East Ardsley
Leeds
West Yorkshire
WF3 2AB





REGISTERED NUMBER: 02247289 (England and Wales)





ACCOUNTANTS: Harris & Co Limited
Chartered Accountants
Marland House
13 Huddersfield Road
Barnsley
South Yorkshire
S70 2LW

Spawforth Rolinson Limited (Registered number: 02247289)

Balance Sheet
30 April 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 5 899 1,123

CURRENT ASSETS
Stocks 4,769 24,125
Debtors 6 552,340 622,069
Cash at bank and in hand 406,391 331,493
963,500 977,687
CREDITORS
Amounts falling due within one year 7 (175,790 ) (333,886 )
NET CURRENT ASSETS 787,710 643,801
TOTAL ASSETS LESS CURRENT
LIABILITIES

788,609

644,924

CAPITAL AND RESERVES
Called up share capital 8 90,000 90,000
Retained earnings 698,609 554,924
SHAREHOLDERS' FUNDS 788,609 644,924

Spawforth Rolinson Limited (Registered number: 02247289)

Balance Sheet - continued
30 April 2024


The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the Company to obtain an audit of its financial statements for the year ended 30 April 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 January 2025 and were signed on its behalf by:





Mr A P Spawforth - Director


Spawforth Rolinson Limited (Registered number: 02247289)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

The presentation and functional currency of the financial statements is the Pound Sterling (£).

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared on a going concern basis under the historical cost convention.

Significant judgements and estimates
The principal accounting policies and significant judgements and estimates applied in the preparation of these financial statements are set out below. These policies, judgements and estimates have been consistently applied to all years presented unless otherwise stated.

Turnover
Turnover represents the amounts earned on professional services provided during the year and derives from the provision of professional services falling within the company's ordinary activities. Turnover is recognised as the right to consideration is obtained through the performance of contractual obligations.

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 - Between 20% & 25% on cost straight line
Fixtures and fittings - 20% on reducing balance

All fixed assets are initially recorded at cost.

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


Spawforth Rolinson Limited (Registered number: 02247289)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

3. 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.

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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2023 - 22 ) .

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
COST
At 1 May 2023
and 30 April 2024 62,741 62,155 124,896
DEPRECIATION
At 1 May 2023 62,741 61,032 123,773
Charge for year - 224 224
At 30 April 2024 62,741 61,256 123,997
NET BOOK VALUE
At 30 April 2024 - 899 899
At 30 April 2023 - 1,123 1,123

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 400,912 411,900
Other debtors 151,428 210,169
552,340 622,069

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 8,923 18,549
Taxation and social security 161,019 185,962
Other creditors 5,848 129,375
175,790 333,886

Spawforth Rolinson Limited (Registered number: 02247289)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
90,000 Ordinary £1 90,000 90,000

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date the following directors have in place personal guarantees given as security to Aldermore Invoice Finance.

Mr A P Spawforth £12,860
Mr D M Rolinson £8,570
Ms R D Illsley £8,579