| Spencer Whittle & Co Ltd |
| Data not obtained from trial balance |
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Current year |
Comparative |
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| Units (eg £ or £000) |
£ |
include a trailing space |
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| Company registration number |
03970539 |
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Date |
| Approval date of the accounts by the board |
28/10/2025 |
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Date |
| Date of signing on the audit/accountants report |
28/10/2025 |
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| Date of engagement letter (required for |
Date |
| CA and ACCA reports) |
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| Person signing directors' report: |
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Name of director |
Spencer Whittle |
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Or, name of secretary |
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| Name of director signing balance sheet |
Spencer Whittle |
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| Address of registered office: |
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Address line 1 |
1 High Street |
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Address line 2 |
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City or town |
Watlington |
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County or region |
OXON |
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Postcode |
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OX49 5PH |
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| Name of senior statutory auditor |
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| Name of auditors/accountants |
The Chiltern Partnership Ltd |
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| Type of firm (eg Chartered Accountants) |
Accountants |
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| Address of auditors/accountants |
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Address line 1 |
1 High Street |
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Address line 2 |
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City or town |
Watlington |
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County or region |
OXON |
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Postcode |
OX49 5PH |
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| Prior year adjustments (+ for a gain; - for a loss) |
£ |
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Correction of prior year errors |
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Effect of retrospective changes in accounting policies |
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More info on prior year adjustments |
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| Number |
Number |
| Average number of persons employed by the company |
2 |
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2 |
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| Freehold land & buildings if |
| revalued amounts shown in trial balance: |
£ |
£ |
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historical cost |
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cumulative depreciation based on cost |
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| Historical cost of fixed asset investments |
£ |
£ |
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Investments in subsidiaries |
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Other investments |
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£ |
| Amounts due after more than one year included in debtors |
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| Amounts included in creditors falling due for payment |
| after more than five years: |
£ |
£ |
| Payable otherwise than by installment |
| Payable by installment |
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£ |
| Secured bank loans included in creditors |
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| Capital commitments: |
£ |
£ |
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contracted |
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| Total future payments due under non-cancellable |
£ |
£ |
| operating leases |
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| Spencer Whittle & Co Ltd |
| Registered number: |
03970539 |
| Balance Sheet |
| as at 31 March 2025 |
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| Notes |
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2025 |
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2024 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
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36,155 |
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61,291 |
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| Current assets |
| Stocks |
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100,000 |
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50,000 |
| Debtors |
4 |
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2,324 |
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- |
| Cash at bank and in hand |
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193,499 |
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141,461 |
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295,823 |
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191,461 |
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| Creditors: amounts falling due within one year |
5 |
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(16,626) |
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(7,816) |
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| Net current assets |
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279,197 |
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183,645 |
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| Total assets less current liabilities |
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315,352 |
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244,936 |
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| Creditors: amounts falling due after more than one year |
6 |
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(149,465) |
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(81,922) |
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| Net assets |
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165,887 |
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163,014 |
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| Capital and reserves |
| Called up share capital |
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2 |
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2 |
| Profit and loss account |
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165,885 |
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163,012 |
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| Shareholders' funds |
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165,887 |
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163,014 |
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| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| The directors acknowledge their 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. |
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| Spencer Whittle |
| Director |
| Approved by the board on 28 October 2025 |
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| Spencer Whittle & Co Ltd |
| Notes to the Accounts |
| for the year ended 31 March 2025 |
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| 1 |
Accounting policies |
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Basis of preparation |
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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). |
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Turnover |
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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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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. |
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Tangible fixed assets |
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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: |
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Freehold buildings |
over 50 years |
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Leasehold land and buildings |
over the lease term |
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Plant and machinery |
over 5 years |
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Fixtures, fittings, tools and equipment |
over 5 years |
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Provisions |
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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. |
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| 2 |
Employees |
2025 |
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2024 |
| Number |
Number |
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Average number of persons employed by the company |
2 |
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2 |
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| 3 |
Tangible fixed assets |
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Motor vehicles |
| £ |
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Cost |
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At 1 April 2024 |
100,543 |
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At 31 March 2025 |
100,543 |
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Depreciation |
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At 1 April 2024 |
39,252 |
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Charge for the year |
25,136 |
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At 31 March 2025 |
64,388 |
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Net book value |
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At 31 March 2025 |
36,155 |
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At 31 March 2024 |
61,291 |
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| 4 |
Debtors |
2025 |
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2024 |
| £ |
£ |
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Trade debtors |
2,324 |
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- |
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| 5 |
Creditors: amounts falling due within one year |
2025 |
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2024 |
| £ |
£ |
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Trade creditors |
1,750 |
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1,500 |
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Corporation tax |
15,812 |
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13,869 |
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Other taxes and social security costs |
(936) |
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(7,553) |
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16,626 |
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7,816 |
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| 6 |
Creditors: amounts falling due after one year |
2025 |
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2024 |
| £ |
£ |
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Bank loans |
2,652 |
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7,178 |
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Other creditors |
146,813 |
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74,744 |
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149,465 |
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81,922 |
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| 7 |
Other information |
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Spencer Whittle & Co Ltd is a private company limited by shares and incorporated in England. Its registered office is: |
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1 High Street |
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Watlington |
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OXON |
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OX49 5PH |