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Registered Number: 06572841
England and Wales

 

 

 

NEIL SPENCER LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 May 2023

End date: 30 April 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 4 68,551    45,321 
68,551    45,321 
Current assets      
Stocks 42,879    66,200 
Debtors: amounts falling due within one year   7,670 
42,879    73,870 
Creditors: amount falling due within one year (163,627)   (240,639)
Net current assets (120,748)   (166,769)
 
Total assets less current liabilities (52,197)   (121,448)
Provisions for liabilities (15)  
Net assets (52,212)   (121,448)
 

Capital and reserves
     
Called up share capital 5 1    1 
Profit and loss account (52,213)   (121,449)
Shareholders' funds (52,212)   (121,448)
 


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.

Director's 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 director acknowledges 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 23 January 2025 and were signed by:


-------------------------------
Mr N R Spencer
Director
1
General Information
Neil Spencer Limited is a private company, limited by shares, registered in England and Wales, registration number 06572841, registration address The Lower Stables Main Street, Sudbury, Ashbourne, United Kingdom, DE6 5HT .

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.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
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:
Land and Buildings 0% Reducing Balance
Plant and Machinery 15% Reducing Balance
Motor Vehicles 25% Reducing Balance
Computer Equipment 33.33% 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. 
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 6 (2023 : 5).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 May 2023 28,176    28,176 
Additions  
Disposals  
At 30 April 2024 28,176    28,176 
Amortisation
At 01 May 2023 28,176    28,176 
Charge for year  
On disposals  
At 30 April 2024 28,176    28,176 
Net book values
At 30 April 2024  
At 30 April 2023  


4.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £   £
At 01 May 2023 11,010    69,257    29,475    10,000    600    120,342 
Additions   30,500    5,000        35,500 
Disposals          
At 30 April 2024 11,010    99,757    34,475    10,000    600    155,842 
Depreciation
At 01 May 2023   47,588    24,734    2,500    199    75,021 
Charge for year   7,825    2,436    1,875    134    12,270 
On disposals          
At 30 April 2024   55,413    27,170    4,375    333    87,291 
Net book values
Closing balance as at 30 April 2024 11,010    44,344    7,305    5,625    267    68,551 
Opening balance as at 01 May 2023 11,010    21,669    4,741    7,500    401    45,321 


5.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
1 Class A share of £1.00 each  
 

2