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REGISTERED NUMBER: 07310415 (England and Wales)










UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JULY 2024

FOR

JOHN SPURR LIMITED

JOHN SPURR LIMITED (REGISTERED NUMBER: 07310415)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST JULY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JOHN SPURR LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST JULY 2024







DIRECTOR: J N Spurr





REGISTERED OFFICE: 132 - 138 Harvest Lane
Sheffield
South Yorkshire
S3 8EF





REGISTERED NUMBER: 07310415 (England and Wales)





ACCOUNTANTS: Rhodes Clarke & Co Limited
Alison Business Centre
39-40 Alison Crescent
Sheffield
S2 1AS

JOHN SPURR LIMITED (REGISTERED NUMBER: 07310415)

BALANCE SHEET
31ST JULY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 20,944 28,995
20,944 28,995

CURRENT ASSETS
Stocks 25,090 13,998
Debtors 6 13,345 7,761
Cash at bank 19,225 22,252
57,660 44,011
CREDITORS
Amounts falling due within one year 7 29,864 28,254
NET CURRENT ASSETS 27,796 15,757
TOTAL ASSETS LESS CURRENT
LIABILITIES

48,740

44,752

CREDITORS
Amounts falling due after more than one
year

8

(12,974

)

(17,177

)

PROVISIONS FOR LIABILITIES (1,849 ) -
NET ASSETS 33,917 27,575

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 33,916 27,574
SHAREHOLDERS' FUNDS 33,917 27,575

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

JOHN SPURR LIMITED (REGISTERED NUMBER: 07310415)

BALANCE SHEET - continued
31ST JULY 2024


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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 18th April 2025 and were signed by:





J N Spurr - Director


JOHN SPURR LIMITED (REGISTERED NUMBER: 07310415)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST JULY 2024

1. STATUTORY INFORMATION

John Spurr 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.

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.

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 2010, is being amortised evenly over its estimated useful life of ten 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on reducing balance and 15% 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 year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

JOHN SPURR LIMITED (REGISTERED NUMBER: 07310415)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST JULY 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st August 2023
and 31st July 2024 1,000
AMORTISATION
At 1st August 2023
and 31st July 2024 1,000
NET BOOK VALUE
At 31st July 2024 -
At 31st July 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st August 2023 111,709
Disposals (11,500 )
At 31st July 2024 100,209
DEPRECIATION
At 1st August 2023 82,714
Charge for year 6,906
Eliminated on disposal (10,355 )
At 31st July 2024 79,265
NET BOOK VALUE
At 31st July 2024 20,944
At 31st July 2023 28,995

JOHN SPURR LIMITED (REGISTERED NUMBER: 07310415)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST JULY 2024

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1st August 2023
and 31st July 2024 27,122
DEPRECIATION
At 1st August 2023 6,780
Charge for year 5,086
At 31st July 2024 11,866
NET BOOK VALUE
At 31st July 2024 15,256
At 31st July 2023 20,342

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 8,331 3,075
Other debtors 5,014 4,686
13,345 7,761

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 4,204 4,204
Trade creditors 109 2,671
Taxation and social security 2,253 1,080
Other creditors 23,298 20,299
29,864 28,254

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts 12,974 17,177