2023-09-012024-08-312024-08-31falseSC543395SPINNAKER SOLUTIONS LIMITED2025-05-30falseiso4217:GBPxbrli:pureSC5433952023-09-01SC5433952024-08-31SC5433952023-09-012024-08-31SC5433952022-09-01SC5433952023-08-31SC5433952022-09-012023-08-31SC543395bus:SmallEntities2023-09-012024-08-31SC543395bus:AuditExempt-NoAccountantsReport2023-09-012024-08-31SC543395bus:FullAccounts2023-09-012024-08-31SC543395bus:PrivateLimitedCompanyLtd2023-09-012024-08-31SC543395core:WithinOneYear2024-08-31SC543395core:AfterOneYear2024-08-31SC543395core:WithinOneYear2023-08-31SC543395core:AfterOneYear2023-08-31SC543395core:ShareCapital2024-08-31SC543395core:SharePremium2024-08-31SC543395core:RevaluationReserve2024-08-31SC543395core:OtherReservesSubtotal2024-08-31SC543395core:RetainedEarningsAccumulatedLosses2024-08-31SC543395core:ShareCapital2023-08-31SC543395core:SharePremium2023-08-31SC543395core:RevaluationReserve2023-08-31SC543395core:OtherReservesSubtotal2023-08-31SC543395core:RetainedEarningsAccumulatedLosses2023-08-31SC543395core:LandBuildings2024-08-31SC543395core:PlantMachinery2024-08-31SC543395core:Vehicles2024-08-31SC543395core:FurnitureFittings2024-08-31SC543395core:OfficeEquipment2024-08-31SC543395core:NetGoodwill2024-08-31SC543395core:IntangibleAssetsOtherThanGoodwill2024-08-31SC543395core:ListedExchangeTraded2024-08-31SC543395core:UnlistedNon-exchangeTraded2024-08-31SC543395core:LandBuildings2023-08-31SC543395core:PlantMachinery2023-08-31SC543395core:Vehicles2023-08-31SC543395core:FurnitureFittings2023-08-31SC543395core:OfficeEquipment2023-08-31SC543395core:NetGoodwill2023-08-31SC543395core:IntangibleAssetsOtherThanGoodwill2023-08-31SC543395core:ListedExchangeTraded2023-08-31SC543395core:UnlistedNon-exchangeTraded2023-08-31SC543395core:LandBuildings2023-09-012024-08-31SC543395core:PlantMachinery2023-09-012024-08-31SC543395core:Vehicles2023-09-012024-08-31SC543395core:FurnitureFittings2023-09-012024-08-31SC543395core:OfficeEquipment2023-09-012024-08-31SC543395core:NetGoodwill2023-09-012024-08-31SC543395core:IntangibleAssetsOtherThanGoodwill2023-09-012024-08-31SC543395core:ListedExchangeTraded2023-09-012024-08-31SC543395core:UnlistedNon-exchangeTraded2023-09-012024-08-31SC543395core:MoreThanFiveYears2023-09-012024-08-31SC543395core:Non-currentFinancialInstruments2024-08-31SC543395core:Non-currentFinancialInstruments2023-08-31SC543395dpl:CostSales2023-09-012024-08-31SC543395dpl:DistributionCosts2023-09-012024-08-31SC543395core:LandBuildings2023-09-012024-08-31SC543395core:PlantMachinery2023-09-012024-08-31SC543395core:Vehicles2023-09-012024-08-31SC543395core:FurnitureFittings2023-09-012024-08-31SC543395core:OfficeEquipment2023-09-012024-08-31SC543395dpl:AdministrativeExpenses2023-09-012024-08-31SC543395core:NetGoodwill2023-09-012024-08-31SC543395core:IntangibleAssetsOtherThanGoodwill2023-09-012024-08-31SC543395dpl:GroupUndertakings2023-09-012024-08-31SC543395dpl:ParticipatingInterests2023-09-012024-08-31SC543395dpl:GroupUndertakingscore:ListedExchangeTraded2023-09-012024-08-31SC543395core:ListedExchangeTraded2023-09-012024-08-31SC543395dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-09-012024-08-31SC543395core:UnlistedNon-exchangeTraded2023-09-012024-08-31SC543395dpl:CostSales2022-09-012023-08-31SC543395dpl:DistributionCosts2022-09-012023-08-31SC543395core:LandBuildings2022-09-012023-08-31SC543395core:PlantMachinery2022-09-012023-08-31SC543395core:Vehicles2022-09-012023-08-31SC543395core:FurnitureFittings2022-09-012023-08-31SC543395core:OfficeEquipment2022-09-012023-08-31SC543395dpl:AdministrativeExpenses2022-09-012023-08-31SC543395core:NetGoodwill2022-09-012023-08-31SC543395core:IntangibleAssetsOtherThanGoodwill2022-09-012023-08-31SC543395dpl:GroupUndertakings2022-09-012023-08-31SC543395dpl:ParticipatingInterests2022-09-012023-08-31SC543395dpl:GroupUndertakingscore:ListedExchangeTraded2022-09-012023-08-31SC543395core:ListedExchangeTraded2022-09-012023-08-31SC543395dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-09-012023-08-31SC543395core:UnlistedNon-exchangeTraded2022-09-012023-08-31SC543395core:NetGoodwill2024-08-31SC543395core:IntangibleAssetsOtherThanGoodwill2024-08-31SC543395core:LandBuildings2024-08-31SC543395core:PlantMachinery2024-08-31SC543395core:Vehicles2024-08-31SC543395core:FurnitureFittings2024-08-31SC543395core:OfficeEquipment2024-08-31SC543395core:AfterOneYear2024-08-31SC543395core:WithinOneYear2024-08-31SC543395core:ListedExchangeTraded2024-08-31SC543395core:UnlistedNon-exchangeTraded2024-08-31SC543395core:ShareCapital2024-08-31SC543395core:SharePremium2024-08-31SC543395core:RevaluationReserve2024-08-31SC543395core:OtherReservesSubtotal2024-08-31SC543395core:RetainedEarningsAccumulatedLosses2024-08-31SC543395core:NetGoodwill2023-08-31SC543395core:IntangibleAssetsOtherThanGoodwill2023-08-31SC543395core:LandBuildings2023-08-31SC543395core:PlantMachinery2023-08-31SC543395core:Vehicles2023-08-31SC543395core:FurnitureFittings2023-08-31SC543395core:OfficeEquipment2023-08-31SC543395core:AfterOneYear2023-08-31SC543395core:WithinOneYear2023-08-31SC543395core:ListedExchangeTraded2023-08-31SC543395core:UnlistedNon-exchangeTraded2023-08-31SC543395core:ShareCapital2023-08-31SC543395core:SharePremium2023-08-31SC543395core:RevaluationReserve2023-08-31SC543395core:OtherReservesSubtotal2023-08-31SC543395core:RetainedEarningsAccumulatedLosses2023-08-31SC543395core:NetGoodwill2022-09-01SC543395core:IntangibleAssetsOtherThanGoodwill2022-09-01SC543395core:LandBuildings2022-09-01SC543395core:PlantMachinery2022-09-01SC543395core:Vehicles2022-09-01SC543395core:FurnitureFittings2022-09-01SC543395core:OfficeEquipment2022-09-01SC543395core:AfterOneYear2022-09-01SC543395core:WithinOneYear2022-09-01SC543395core:ListedExchangeTraded2022-09-01SC543395core:UnlistedNon-exchangeTraded2022-09-01SC543395core:ShareCapital2022-09-01SC543395core:SharePremium2022-09-01SC543395core:RevaluationReserve2022-09-01SC543395core:OtherReservesSubtotal2022-09-01SC543395core:RetainedEarningsAccumulatedLosses2022-09-01SC543395core:AfterOneYear2023-09-012024-08-31SC543395core:WithinOneYear2023-09-012024-08-31SC543395core:Non-currentFinancialInstrumentscore:CostValuation2023-09-012024-08-31SC543395core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-09-012024-08-31SC543395core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-09-012024-08-31SC543395core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-09-012024-08-31SC543395core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-09-012024-08-31SC543395core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-09-012024-08-31SC543395core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-09-012024-08-31SC543395core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-09-012024-08-31SC543395core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-09-012024-08-31SC543395core:Non-currentFinancialInstrumentscore:CostValuation2024-08-31SC543395core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-08-31SC543395core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-08-31SC543395core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-08-31SC543395core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-08-31SC543395core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-08-31SC543395core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-08-31SC543395core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-08-31SC543395core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-08-31SC543395core:Non-currentFinancialInstrumentscore:CostValuation2023-08-31SC543395core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-08-31SC543395core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-08-31SC543395core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-08-31SC543395core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-08-31SC543395core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-08-31SC543395core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-08-31SC543395core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-08-31SC543395core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-08-31SC543395bus:Director12023-09-012024-08-31

SPINNAKER SOLUTIONS LIMITED

Registered Number
SC543395
(Scotland)

Unaudited Financial Statements for the Year ended
31 August 2024

SPINNAKER SOLUTIONS LIMITED
Company Information
for the year from 1 September 2023 to 31 August 2024

Director

D R Bell

Company Secretary

S H Bell

Registered Address

Gairney Drumore Road
Killearn
Glasgow
G63 9NX

Registered Number

SC543395 (Scotland)
SPINNAKER SOLUTIONS LIMITED
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3219660
219660
Current assets
Debtors41117
Cash at bank and on hand52,97282,937
52,98382,954
Creditors amounts falling due within one year5(1,129)(6,792)
Net current assets (liabilities)51,85476,162
Total assets less current liabilities52,07376,822
Provisions for liabilities(54)(165)
Net assets52,01976,657
Capital and reserves
Called up share capital100100
Profit and loss account51,91976,557
Shareholders' funds52,01976,657
The financial statements were approved and authorised for issue by the Director on 30 May 2025, and are signed on its behalf by:
D R Bell
Director
Registered Company No. SC543395
SPINNAKER SOLUTIONS LIMITED
Notes to the Financial Statements
for the year ended 31 August 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered office is Gairney, Drumore Road, Killearn, Glasgow, G63 9NX.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS102 have been applied other than where additional disclosure is required to show a true and fair view.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operation for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of IT consultancy services. The company did not trade during the year.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable.
Current taxation
Current tax is recognised in profit or loss and represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Computers - 33.33% straight line The gain or loss arising on the disposal of an asset is determined as the difference between the sales proceeds and the carrying value of the asset, and is credited or charged to the profit and loss account.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately within current liabilities.
Financial instruments
The company only enters into basic financial instruments that result in the recognition of financial assets like trade debtors and creditors. These are measured at amortised cost and are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of comprehensive income.
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 September 231,9571,957
At 31 August 241,9571,957
Depreciation and impairment
At 01 September 231,2971,297
Charge for year441441
At 31 August 241,7381,738
Net book value
At 31 August 24219219
At 31 August 23660660
4.Debtors: amounts due within one year

2024

2023

££
Other debtors1117
Total1117
5.Creditors: amounts due within one year

2024

2023

££
Taxation and social security-5,314
Other creditors229229
Accrued liabilities and deferred income9001,249
Total1,1296,792