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REGISTERED NUMBER: 05881616 (England and Wales)

Spicer Installations Limited

Unaudited Financial Statements

for the Year Ended 31st August 2025

| Spicer Installations Limited (Registered number: 05881616) |

Contents of the Financial Statements

for the year ended 31st August 2025

| Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |  | to |  | 5

| Spicer Installations Limited |

Company Information

for the year ended 31st August 2025

| DIRECTORS: | J R C Spicer

| Mrs C J Spicer

| SECRETARY: | Mrs C J Spicer

| REGISTERED OFFICE: | 310 Welllingborough Road

| Northampton

| Northamptonshire

| NN1 4EP

| BUSINESS ADDRESS: | 9 Stret Caradoc

| Newquay

| Cornwall

| TR7 1GE

| REGISTERED NUMBER: | 05881616 (England and Wales)

| ACCOUNTANTS: | Cheney & Co

| 310 Wellingborough Road

| Northampton

| NN1 4EP

| Spicer Installations Limited (Registered number: 05881616) |

Balance Sheet

31st August 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 42,865 |  | 58,198 |  |

CURRENT ASSETS

Debtors | 6 | 37,990 |  | 50,161 |  |

Cash at bank | 39,529 |  | 27,642 |  |

77,519 |  | 77,803 |  |

CREDITORS

Amounts falling due within one year | 7 | 71,862 |  | 58,968 |  |

NET CURRENT ASSETS | 5,657 |  | 18,835 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 48,522 |  | 77,033 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (39,221 | ) | (63,057 | ) |

PROVISIONS FOR LIABILITIES | 10 | (8,100 | ) | (6,700 | ) |

NET ASSETS | 1,201 |  | 7,276 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 100 |  | 100 |  |

Retained earnings | 1,101 |  | 7,176 |  |

SHAREHOLDERS' FUNDS | 1,201 |  | 7,276 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 2025 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 14th October 2025 and were signed on its behalf by:

Mrs C J Spicer - Director

| Spicer Installations Limited (Registered number: 05881616) |

Notes to the Financial Statements

for the year ended 31st August 2025

1. | STATUTORY INFORMATION

| Spicer Installations 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 presentation currency of the financial statements is the Pound Sterling (£).

| The principle activity of the company is that of sign installation.

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

| 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery | - | 25% on cost

| Motor vehicles | - | 20% on reducing balance

| Computer equipment | - | 33% on cost

| 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 or deferred taxation assets and liabilities are not discounted.

| 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 3 ) .

| Spicer Installations Limited (Registered number: 05881616) |

Notes to the Financial Statements - continued

for the year ended 31st August 2025

5. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |  | Computer |

| machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1st September 2024

| and 31st August 2025 | 1,355 |  | 120,776 |  | 7,036 |  | 129,167 |  |

| DEPRECIATION

| At 1st September 2024 | 1,355 |  | 62,766 |  | 6,848 |  | 70,969 |  |

| Charge for year | - |  | 15,145 |  | 188 |  | 15,333 |  |

| At 31st August 2025 | 1,355 |  | 77,911 |  | 7,036 |  | 86,302 |  |

| NET BOOK VALUE

| At 31st August 2025 | - |  | 42,865 |  | - |  | 42,865 |  |

| At 31st August 2024 | - |  | 58,010 |  | 188 |  | 58,198 |  |

| The net book value of tangible fixed assets includes £ 31,294 (2024 - £ 39,117 ) in respect of assets held under hire purchase contracts.

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 36,532 |  | 48,946 |  |

| Other debtors | 1,458 |  | 1,215 |  |

37,990 |  | 50,161 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts (see note 9) | 5,540 |  | 5,395 |  |

| Hire purchase contracts | 13,252 |  | 6,855 |  |

| Taxation and social security | 41,578 |  | 29,646 |  |

| Other creditors | 11,492 |  | 17,072 |  |

71,862 |  | 58,968 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans (see note 9) | 22,139 |  | 27,679 |  |

| Hire purchase contracts | 17,082 |  | 35,378 |  |

39,221 |  | 63,057 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | - |  | 4,606 |  |

| Spicer Installations Limited (Registered number: 05881616) |

Notes to the Financial Statements - continued

for the year ended 31st August 2025

9. | LOANS

| An analysis of the maturity of loans is given below:

2025 | 2024 |

£ | £ |

| Amounts falling due within one year or on demand:

| Bank loans | 5,540 |  | 5,395 |  |

| Amounts falling due between one and two years:

| Bank loans - 1-2 years | 5,690 |  | 5,540 |  |

| Amounts falling due between two and five years:

| Bank loans - 2-5 years | 16,449 |  | 17,533 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | - |  | 4,606 |  |

| This loan is unsecured and repayable by instalments.

10. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 8,100 |  | 6,700 |  |

| Deferred |

| tax |

£ |

| Balance at 1st September 2024 | 6,700 |  |

| Provided during year | 1,400 |  |

| Balance at 31st August 2025 | 8,100 |  |

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary shares | £1 | 100 |  | 100 |  |

12. | CONTINGENT LIABILITIES

| There were no contingent liabilities as at 31st August 2025 or 31st August 2024.

13. | CAPITAL COMMITMENTS

| There were no capital commitments as at 31st August 2025 or 31st August 2024.