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Registered Number: 06529138
England and Wales

 

 

 

SWITHENBANK PROPERTY CONSULTANTS (SPC) LTD



Unaudited Financial Statements
 


Period of accounts

Start date: 01 September 2023

End date: 31 August 2024
  2024   2023
    £ £   £ £
Fixed assets   108,929      116,388 
Current assets 247,743      232,902   
Prepayments and accrued income 1,975      4,497   
Creditors: amount falling due within one year (38,663)     (60,982)  
Net current assets   211,055      176,417 
Total assets less current liabilities   319,984      292,805 
Net assets   319,984      292,805 
 

         
Capital and reserves   319,984      292,805 
 
NOTES TO THE ACCOUNTS

General Information
SWITHENBANK PROPERTY CONSULTANTS (SPC) LTD is a private company, limited by shares, registered in England and Wales, registration number 06529138, registration address C/O 2nd Floor, 56 Hamilton Square, Birkenhead, Merseyside, CH41 5AS.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 105 – 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.
Taxation
Tax for the year comprises current 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 tax is recognised at the amount of tax payable using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
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 5% Straight Line
Plant and Machinery 33% Straight Line
Fixtures and Fittings 33% Straight Line
Computer Equipment 33% Straight Line
2.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 September 2023 92,073    42,998    8,154    5,203    148,428 
Additions   387      2,139    2,526 
Disposals        
At 31 August 2024 92,073    43,385    8,154    7,342    150,954 
Depreciation
At 01 September 2023 4,707    15,322    8,142    3,551    31,722 
Charge for year 4,604    4,603      1,096    10,303 
On disposals        
At 31 August 2024 9,311    19,925    8,142    4,647    42,025 
Net book values
Closing balance as at 31 August 2024 82,762    23,460    12    2,695    108,929 
Opening balance as at 01 September 2023 87,366    27,358    12    1,652    116,388 


3.

Average number of employees


Average number of employees during the year was 1 (2023 : 1).

4.

Director’s loan

Loans to Directors

As at the year-end the director, J Swithenbank, owed the company £76,013 (2023 - £39,892 credit). During the year he was advanced £126,797 in numerous and varying transactions. £10,892 was repaid. This advance is unsecured, interest free and with no formal repayment schedule.

For the year ended 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' Responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 29 April 2025 and were signed on its behalf by:


--------------------------------
J D Swithenbank
Director
1