2023-09-01 2024-08-31 false Capium Accounts Production 1.1 09719987 2023-09-01 2024-08-31 09719987 bus:AbridgedAccounts 2023-09-01 2024-08-31 09719987 bus:FRS102 2023-09-01 2024-08-31 09719987 bus:AuditExemptWithAccountantsReport 2023-09-01 2024-08-31 09719987 bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 09719987 bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 09719987 2023-09-01 2024-08-31 09719987 2024-08-31 09719987 bus:RegisteredOffice 2023-09-01 2024-08-31 09719987 core:WithinOneYear 2024-08-31 09719987 core:AfterOneYear 2024-08-31 09719987 1 2023-09-01 2024-08-31 09719987 bus:Director1 2023-09-01 2024-08-31 09719987 bus:Director1 2024-08-31 09719987 bus:Director1 2022-09-01 2023-08-31 09719987 bus:Director2 2023-09-01 2024-08-31 09719987 bus:Director2 2024-08-31 09719987 bus:Director2 2022-09-01 2023-08-31 09719987 2022-09-01 09719987 bus:LeadAgentIfApplicable 2023-09-01 2024-08-31 09719987 2022-09-01 2023-08-31 09719987 2023-08-31 09719987 core:WithinOneYear 2023-08-31 09719987 core:AfterOneYear 2023-08-31 09719987 bus:EntityAccountantsOrAuditors 2022-09-01 2023-08-31 09719987 core:PlantMachinery 2023-09-01 2024-08-31 09719987 core:PlantMachinery 2024-08-31 09719987 core:PlantMachinery 2023-08-31 09719987 core:ComputerEquipment 2023-09-01 2024-08-31 09719987 core:ComputerEquipment 2024-08-31 09719987 core:ComputerEquipment 2023-08-31 09719987 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-08-31 09719987 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-08-31 09719987 core:CostValuation core:Non-currentFinancialInstruments 2024-08-31 09719987 core:CostValuation core:Non-currentFinancialInstruments 2023-08-31 09719987 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2024-08-31 09719987 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2024-08-31 09719987 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2024-08-31 09719987 core:Non-currentFinancialInstruments 2024-08-31 09719987 core:Non-currentFinancialInstruments 2023-08-31 09719987 core:ShareCapital 2024-08-31 09719987 core:ShareCapital 2023-08-31 09719987 core:RetainedEarningsAccumulatedLosses 2024-08-31 09719987 core:RetainedEarningsAccumulatedLosses 2023-08-31 09719987 dpl:Item1 2023-09-01 09719987 dpl:Item1 2024-08-31 09719987 dpl:Item1 2022-09-01 09719987 dpl:Item1 2023-08-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 09719987
England and Wales

 

 

 

SPRING CELEBRATION LTD



Abridged Accounts
 


Period of accounts

Start date: 01 September 2023

End date: 31 August 2024
Report to the directors on the preparation of the unaudited statutory accounts of SPRING CELEBRATION LTD for the year ended 31 August 2024.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of SPRING CELEBRATION LTD for the year ended 31 August 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of SPRING CELEBRATION LTD, as a body, in accordance with the terms of our engagement letter dated 31 May 2024. Our work has been undertaken solely to prepare for your approval the accounts of SPRING CELEBRATION LTD and state those matters that we have agreed to state to the Board of Directors of SPRING CELEBRATION LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than SPRING CELEBRATION LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that SPRING CELEBRATION LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of SPRING CELEBRATION LTD. You consider that SPRING CELEBRATION LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of SPRING CELEBRATION LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 August 2024.



....................................................
RAGAVAN AND CO LTD
CHARTERED CERTIFIED ACCOUNTANTS
240 GROVE LANE
BIRMINGHAM
WEST MIDLANDS
B20 2EY
22 May 2025
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 1,375    1,042 
1,375    1,042 
Current assets      
Stocks 35,372    29,250 
Cash at bank and in hand 10,153    9,238 
45,525    38,488 
Creditors: amount falling due within one year (35,892)   (26,256)
Net current assets 9,633    12,232 
 
Total assets less current liabilities 11,008    13,274 
Creditors: amount falling due after more than one year (6,050)   (9,436)
Net assets 4,958    3,838 
 

Capital and reserves
     
Called up share capital 2    2 
Profit and loss account 4,956    3,836 
Shareholders' funds 4,958    3,838 
 


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:
  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 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 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 board of directors on 22 May 2025 and were signed on its behalf by:


-------------------------------
PREM RATU
Director
2
General Information
SPRING CELEBRATION LTD is a private company, limited by shares, registered in England and Wales, registration number 09719987, registration address 125 HIGH STREET, BORDESELEY, BIRMINGHAM, WEST MIDLANDS, B12 0JU.

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.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
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:
Plant and Machinery 20% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 2 (2023 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Computer Equipment   Total
  £   £   £
At 01 September 2023 1,303      1,303 
Additions   550    550 
Disposals    
At 31 August 2024 1,303    550    1,853 
Depreciation
At 01 September 2023 261      261 
Charge for year 208    9    217 
On disposals    
At 31 August 2024 469    9    478 
Net book values
Closing balance as at 31 August 2024 834    541    1,375 
Opening balance as at 01 September 2023 1,042      1,042 


3