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REGISTERED NUMBER: 10382090 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 SEPTEMBER 2024

FOR

MARTIN SPICER CONSULTANCY LIMITED

MARTIN SPICER CONSULTANCY LIMITED (REGISTERED NUMBER: 10382090)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


MARTIN SPICER CONSULTANCY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTORS: Mr M T Spicer
Mrs J Spicer





REGISTERED OFFICE: Willow Barn
Brighthampton
Witney
Oxfordshire
OX29 7QQ





REGISTERED NUMBER: 10382090 (England and Wales)





ACCOUNTANTS: Bronsens
Chartered Certified Accountants
Eden House
Two Rivers Business Park
Witney
Oxfordshire
OX28 4BL

MARTIN SPICER CONSULTANCY LIMITED (REGISTERED NUMBER: 10382090)

BALANCE SHEET
30 SEPTEMBER 2024

30.9.24 30.9.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 50,984 64,310

CURRENT ASSETS
Debtors 5 16,347 25,805
Cash at bank 113,271 89,138
129,618 114,943
CREDITORS
Amounts falling due within one year 6 45,896 31,575
NET CURRENT ASSETS 83,722 83,368
TOTAL ASSETS LESS CURRENT
LIABILITIES

134,706

147,678

CREDITORS
Amounts falling due after more than one
year

7

(6,767

)

(15,767

)

PROVISIONS FOR LIABILITIES 8 (9,687 ) (12,219 )
NET ASSETS 118,252 119,692

CAPITAL AND RESERVES
Called up share capital 9 130 130
Retained earnings 118,122 119,562
SHAREHOLDERS' FUNDS 118,252 119,692

MARTIN SPICER CONSULTANCY LIMITED (REGISTERED NUMBER: 10382090)

BALANCE SHEET - continued
30 SEPTEMBER 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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.

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 Board of Directors and authorised for issue on 28 May 2025 and were signed on its behalf by:





Mr M T Spicer - Director


MARTIN SPICER CONSULTANCY LIMITED (REGISTERED NUMBER: 10382090)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. STATUTORY INFORMATION

Martin Spicer Consultancy 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 financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - Straight line over 3 years

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 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.

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 3 (2023 - 4 ) .

MARTIN SPICER CONSULTANCY LIMITED (REGISTERED NUMBER: 10382090)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 October 2023 2,276 90,990 13,540 106,806
Additions - - 720 720
At 30 September 2024 2,276 90,990 14,260 107,526
DEPRECIATION
At 1 October 2023 1,464 29,285 11,747 42,496
Charge for year 166 12,341 1,539 14,046
At 30 September 2024 1,630 41,626 13,286 56,542
NET BOOK VALUE
At 30 September 2024 646 49,364 974 50,984
At 30 September 2023 812 61,705 1,793 64,310

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 12,056 23,696
Prepayments 4,291 2,109
16,347 25,805

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Bank loans and overdrafts 9,000 9,000
Trade creditors 430 1,564
Tax 4,546 522
Social security and other taxes 939 514
VAT 8,530 10,638
Other creditors 169 2,509
Directors' current accounts 19,365 4,069
Accrued expenses 2,917 2,759
45,896 31,575

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.24 30.9.23
£    £   
Bank loans - 1-2 years 6,767 9,000
Bank loans - 2-5 years - 6,767
6,767 15,767

MARTIN SPICER CONSULTANCY LIMITED (REGISTERED NUMBER: 10382090)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

8. PROVISIONS FOR LIABILITIES
30.9.24 30.9.23
£    £   
Deferred tax
Accelerated capital allowances 9,687 12,219

Deferred
tax
£   
Balance at 1 October 2023 12,219
Credit to Income Statement during year (2,532 )
Balance at 30 September 2024 9,687

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
60 Ordinary A £1 60 60
40 Ordinary B £1 40 40
30 Ordinary C £1 30 30
130 130

10. PENSION COMMITMENTS

The company operates a money purchase (defined contribution) pension scheme for its employees. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £1,053 (2023 - £1,181). As at 30 September 2024 £169 (2023 - £156) was outstanding and is included in other creditors.

11. ULTIMATE CONTROLLING PARTY

The company was under the control of Mr M. Spicer throughout the period by virtue of his shareholding.