Anthony Green And Spencer Limited

Registered number

01618445

Filleted Accounts

31 December 2024

Anthony Green And Spencer Limited
Registered number:		01618445
Balance Sheet
as at 31 December 2024

Notes			2024			2023
£				£
Fixed assets
Tangible assets			144,943			78,265

Current assets
Debtors	3	5,347,722			5,436,359

Creditors: amounts falling due within one year	4	(2,267,275)			(3,293,983)

Net current assets			3,080,452			2,142,376

Total assets less current liabilities			3,225,395			2,220,641

Creditors: amounts falling due after more than one year	5		(829,187)			(20,752)



Net assets			2,396,208			2,199,889

Capital and reserves
Called up share capital			100			100
Profit and loss account			2,396,108			2,199,789

Shareholder's funds			2,396,208			2,199,889

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




A I Spencer
Director
Approved by the board on 12 December 2025

Anthony Green And Spencer Limited
Notes to the Accounts
for the year ended 31 December 2024


1	Accounting policies

	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).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Motor vehicles	25% Reducing balance method

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.



2	Employees		2024		2023
Number				Number

	Average number of persons employed by the company		9		8


3	Debtors		2024		2023
£				£

	Trade debtors		109,041		28,474
	Amounts owed by related undertakings		4,406,608		4,242,287
	Other debtors		832,073		1,165,598
			5,347,722		5,436,359


4	Creditors: amounts falling due within one year		2024		2023
£				£

	Bank loans and overdrafts		214,351		199,093
	Obligations under finance lease and hire purchase contracts		-		8,740
	Trade creditors		44,948		75,794
	Amounts owed to related undertakings		1,666,600		2,455,796
	Taxation and social security costs		136,480		319,577
	Other creditors		204,896		234,983
			2,267,275		3,293,983


5	Creditors: amounts falling due after one year		2024		2023
£				£

	Bank loans		10,506		20,752


6	Other financial commitments		2024		2023
Restated
£				£

	Total future minimum payments under non-cancellable operating leases		-		20,524


7	Controlling party

	A I Spencer is the ultimate controlling party.




8	Other information

	Anthony Green And Spencer Limited is a private company limited by shares and incorporated in England. Its registered office is:
	10 Jacobs Well Mews
	London
	W1U 3DY