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REGISTERED NUMBER: 04965799 (England and Wales)









UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 APRIL 2024 TO 13 MARCH 2025

FOR

R J SPICER GOLDSMITH LIMITED

R J SPICER GOLDSMITH LIMITED (REGISTERED NUMBER: 04965799)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Period 1 April 2024 to 13 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


R J SPICER GOLDSMITH LIMITED

COMPANY INFORMATION
for the Period 1 April 2024 to 13 March 2025







DIRECTORS: Mr R Spicer
Mrs L Spicer





SECRETARY: Mrs L Spicer





REGISTERED OFFICE: 21 Suffolk Road
Cheltenham
Gloucestershire
GL50 2AF





REGISTERED NUMBER: 04965799 (England and Wales)





ACCOUNTANTS: Kingscott Dix (Cheltenham) Limited
7 Rockfield Business Park
Old Station Drive
Leckhampton
Cheltenham
GL53 0AN

R J SPICER GOLDSMITH LIMITED (REGISTERED NUMBER: 04965799)

BALANCE SHEET
13 March 2025

2025 2024
Notes £    £   
FIXED ASSETS
Intangible assets 4 - 5,320
Tangible assets 5 - 3,567
- 8,887

CURRENT ASSETS
Stocks - 10,109
Debtors 6 - 302
Cash at bank and in hand 245,089 199,088
245,089 209,499
CREDITORS
Amounts falling due within one year 7 (244,989 ) (213,433 )
NET CURRENT ASSETS/(LIABILITIES) 100 (3,934 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

100

4,953

PROVISIONS FOR LIABILITIES - (580 )
NET ASSETS 100 4,373

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings - 4,273
SHAREHOLDERS' FUNDS 100 4,373

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 13 March 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 13 March 2025 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.

R J SPICER GOLDSMITH LIMITED (REGISTERED NUMBER: 04965799)

BALANCE SHEET - continued
13 March 2025


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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 March 2025 and were signed on its behalf by:





Mr R Spicer - Director


R J SPICER GOLDSMITH LIMITED (REGISTERED NUMBER: 04965799)

NOTES TO THE FINANCIAL STATEMENTS
for the Period 1 April 2024 to 13 March 2025

1. STATUTORY INFORMATION

R J Spicer Goldsmith Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
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. The financial statements have been prepared under the historical cost convention.

Significant judgements and estimates
The directors are of the opinion that there are no significant judgements or estimations used in preparing the financial statements.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of twenty five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - in accordance with the property
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 10% on 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.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.


R J SPICER GOLDSMITH LIMITED (REGISTERED NUMBER: 04965799)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 1 April 2024 to 13 March 2025

2. 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 period 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.

Financial instruments
The company has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 (2024 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024 28,500
Disposals (28,500 )
At 13 March 2025 -
AMORTISATION
At 1 April 2024 23,180
Amortisation for period 1,093
Eliminated on disposal (24,273 )
At 13 March 2025 -
NET BOOK VALUE
At 13 March 2025 -
At 31 March 2024 5,320

R J SPICER GOLDSMITH LIMITED (REGISTERED NUMBER: 04965799)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 1 April 2024 to 13 March 2025

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings Totals
£    £    £    £   
COST
At 1 April 2024 4,898 5,269 10,958 21,125
Additions - 603 - 603
Disposals (4,898 ) (5,872 ) (10,958 ) (21,728 )
At 13 March 2025 - - - -
DEPRECIATION
At 1 April 2024 4,427 4,398 8,733 17,558
Charge for period 64 212 212 488
Eliminated on disposal (4,491 ) (4,610 ) (8,945 ) (18,046 )
At 13 March 2025 - - - -
NET BOOK VALUE
At 13 March 2025 - - - -
At 31 March 2024 471 871 2,225 3,567

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors - 302

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 261 38,703
Amounts owed to group undertakings 195,277 123,036
Tax 38,766 35,743
Social security and other taxes 10,135 11,586
Other creditors - 535
Accrued expenses 550 3,830
244,989 213,433

8. RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is South Field Way (Cheltenham) Ltd.