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SPENCER THE JEWELLER LIMITED

Registered Number
08104383
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

SPENCER THE JEWELLER LIMITED
Company Information
for the year from 1 July 2023 to 30 June 2024

Director

SPENCER, David

Registered Address

4a High Street
Eccleshall
Stafford
ST21 6BZ

Registered Number

08104383 (England and Wales)
SPENCER THE JEWELLER LIMITED
Balance Sheet as at
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets324,00027,000
Tangible assets41,517892
25,51727,892
Current assets
Stocks533,00042,000
Debtors434477
Cash at bank and on hand56,49157,849
89,925100,326
Creditors amounts falling due within one year6(107,993)(126,353)
Net current assets (liabilities)(18,068)(26,027)
Total assets less current liabilities7,4491,865
Net assets7,4491,865
Capital and reserves
Called up share capital22
Profit and loss account7,4471,863
Shareholders' funds7,4491,865
The financial statements were approved and authorised for issue by the Director on 18 March 2025, and are signed on its behalf by:
SPENCER, David
Director
Registered Company No. 08104383
SPENCER THE JEWELLER LIMITED
Notes to the Financial Statements
for the year ended 30 June 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Intangible assets
Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of twenty years.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Office Equipment25
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year45
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 July 2360,00060,000
At 30 June 2460,00060,000
Amortisation and impairment
At 01 July 2333,00033,000
Charge for year3,0003,000
At 30 June 2436,00036,000
Net book value
At 30 June 2424,00024,000
At 30 June 2327,00027,000
4.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 July 235001,3991,899
Additions-1,1301,130
At 30 June 245002,5293,029
Depreciation and impairment
At 01 July 234795281,007
Charge for year5500505
At 30 June 244841,0281,512
Net book value
At 30 June 24161,5011,517
At 30 June 2321871892
5.Stocks

2024

2023

££
Other stocks33,00042,000
Total33,00042,000
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables44,31744,982
Taxation and social security26,81726,551
Other creditors35,35953,320
Accrued liabilities and deferred income1,5001,500
Total107,993126,353