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Registered number: 06988302









SPOT HOLDINGS LIMITED









FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
SPOT HOLDINGS LIMITED
REGISTERED NUMBER: 06988302

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
45,500
52,956

  
45,500
52,956

Current assets
  

Debtors: amounts falling due within one year
 5 
677,636
802,188

Cash at bank and in hand
  
9,457
6,273

  
687,093
808,461

Creditors: amounts falling due within one year
 6 
(553,079)
(695,671)

Net current assets
  
 
 
134,014
 
 
112,790

Total assets less current liabilities
  
179,514
165,746

Creditors: amounts falling due after more than one year
 7 
(7,033)
(17,110)

  

Net assets
  
172,481
148,636


Capital and reserves
  

Called up share capital 
  
1,000
1,000

Profit and loss account
  
171,481
147,636

  
172,481
148,636


Page 1

 
SPOT HOLDINGS LIMITED
REGISTERED NUMBER: 06988302
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2024

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




M L J Goff
Director

Date: 24 June 2025

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
SPOT HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

Spot Holdings Limited is a private Company limited by shares incorporated in England and Wales, registration number 06988302.  The principal place of business of the Company is Foxburrow Farm, Dereham Road, North Elmham, Dereham, NR20 5LG.
The principal activity of the Company is that of property maintenance.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are presented in Sterling (£).

The following principal accounting policies have been applied:

 
2.2

Going concern

The Company is reliant upon the ongoing support of group undertakings.  The Directors are satisfied that such support will continue for the foreseeable future and have therefore concluded that it is appropriate to prepare the financial statements on the going concern basis.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Revenue from contract work is recognised to the extent the Company has obtained a right to consideration through its performance.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 3

 
SPOT HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.7

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


 
2.8

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and equipment
-
10% reducing balance
Motor vehicles
-
25% reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 4

 
SPOT HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.11

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the year was 5 (2023 - 5).


4.


Tangible fixed assets





Plant and equipment
Motor vehicles
Total

£
£
£



Cost or valuation


At 1 October 2023
70,747
38,990
109,737



At 30 September 2024

70,747
38,990
109,737



Depreciation


At 1 October 2023
32,207
24,574
56,781


Charge for the year on owned assets
3,852
3,604
7,456



At 30 September 2024

36,059
28,178
64,237



Net book value



At 30 September 2024
34,688
10,812
45,500



At 30 September 2023
38,540
14,416
52,956

Page 5

 
SPOT HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

5.


Debtors

2024
2023
£
£


Trade debtors
361,525
66,845

Amounts owed by group undertakings
10,297
10,297

Other debtors
2,050
9,864

Prepayments and accrued income
303,764
715,182

677,636
802,188



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loan
10,332
10,332

Trade creditors
5,456
48,665

Amounts owed to group undertakings
530,047
627,838

Accruals and deferred income
7,244
8,836

553,079
695,671



7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loan
7,033
17,110

7,033
17,110


Page 6

 
SPOT HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

8.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loan
10,332
10,332

Amounts falling due 1-2 years

Bank loan
7,033
10,077

Amounts falling due 2-5 years

Bank loan
-
7,033


17,365
27,442



9.


Contingent liabilities

The Company is party to an unlimited multilateral bank guarantee dated 13 December 2019.


10.


Related party transactions

The Company, being a wholly owned subsidiary of George J Goff Limited, has taken advantage of the exemption contained in the Financial Reporting Standard 102 section 33.1a and has therefore not disclosed transactions with wholly owned members of the same group.


11.


Controlling party

The parent undertaking of the largest and smallest group for which consolidated accounts are prepared is George J Goff Limited, registered office address 5 Market Yard Mews, 194-204 Bermondsey Street, London, SE1 3TQ.


12.


Auditors' information

The auditors' report on the financial statements for the year ended 30 September 2024 was unqualified.

The audit report was signed on 26 June 2025 by Alistair Fish FCA (Senior statutory auditor) on behalf of MA Partners Audit LLP.

 
Page 7