Company Registration No. 11910800 (England and Wales)
Spiller Commercial Holdings Limited
Unaudited accounts
for the year ended 31 December 2024
Spiller Commercial Holdings Limited
Unaudited accounts
Contents
Spiller Commercial Holdings Limited
Company Information
for the year ended 31 December 2024
Company Number
11910800 (England and Wales)
Registered Office
26 KINGS PARADE AVENUE
BRISTOL
BS8 2RE
ENGLAND
Accountants
Evans Entwistle
Office 12a
Equinox South, Great Park Road
Bradley Stoke
Bristol
BS32 4QL
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
Spiller Commercial Holdings Limited
for the year ended 31 December 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Spiller Commercial Holdings Limited for the year ended 31 December 2024 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
Our work has been undertaken in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com.
Evans Entwistle
Member in Practice
Office 12a
Equinox South, Great Park Road
Bradley Stoke
Bristol
BS32 4QL
30 September 2025
Spiller Commercial Holdings Limited
Statement of financial position
as at 31 December 2024
Intangible assets
53,401
-
Tangible assets
30,402
50,450
Investment property
4,600,000
4,600,000
Inventories
842,035
1,040,943
Cash at bank and in hand
197,955
57,071
Creditors: amounts falling due within one year
(1,200,240)
(1,709,907)
Net current assets/(liabilities)
668,223
(159,767)
Total assets less current liabilities
5,352,026
4,490,683
Creditors: amounts falling due after more than one year
(2,519,448)
(1,615,639)
Provisions for liabilities
Deferred tax
(482,675)
(490,199)
Net assets
2,349,903
2,384,845
Called up share capital
2,000
2,000
Fair value reserve
1,448,025
1,470,598
Profit and loss account
899,878
912,247
Shareholders' funds
2,349,903
2,384,845
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 September 2025 and were signed on its behalf by
Alan Spiller
Director
Company Registration No. 11910800
Spiller Commercial Holdings Limited
Notes to the Accounts
for the year ended 31 December 2024
Spiller Commercial Holdings Limited is a private company, limited by shares, registered in England and Wales, registration number 11910800. The registered office is 26 KINGS PARADE AVENUE, BRISTOL, BS8 2RE, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
4 years straight line
Motor vehicles
4 years straight line
Fixtures & fittings
3 years straight line
Investments in shares are included at fair value.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Spiller Commercial Holdings Limited
Notes to the Accounts
for the year ended 31 December 2024
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill
At 31 December 2024
59,334
At 31 December 2024
53,401
Spiller Commercial Holdings Limited
Notes to the Accounts
for the year ended 31 December 2024
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 January 2024
35,878
258,271
294,149
At 31 December 2024
38,970
258,271
297,241
At 1 January 2024
30,342
213,357
243,699
Charge for the year
2,900
20,240
23,140
At 31 December 2024
33,242
233,597
266,839
At 31 December 2024
5,728
24,674
30,402
At 31 December 2023
5,536
44,914
50,450
Fair value at 1 January 2024
4,600,000
At 31 December 2024
4,600,000
Work in progress
842,035
1,040,943
Amounts falling due within one year
Trade debtors
259,046
356,035
Accrued income and prepayments
486,781
13,405
Other debtors
82,646
82,686
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Creditors: amounts falling due within one year
2024
2023
Bank loans and overdrafts
80,256
138,175
Trade creditors
245,487
1,007,355
Taxes and social security
310,151
310,673
Other creditors
19,608
18,937
Spiller Commercial Holdings Limited
Notes to the Accounts
for the year ended 31 December 2024
10
Creditors: amounts falling due after more than one year
2024
2023
Bank loans
2,277,705
1,400,743
Other creditors
92,340
18,639
Loans from directors
149,403
196,257
Allotted, called up and fully paid:
2,000 Ordinary shares of £1 each
2,000
2,000
12
Average number of employees
During the year the average number of employees was 0 (2023: 0).