SPINES DORSET LIMITED


Directors	HILTON, Andrew Ian
	PARK, Elizabeth Joanne


Registered Address	1st Floor, Buckley House 31a The Hundred
	Romsey
	SO51 8GD


Registered Number	11687204 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		54,981		2,611
			54,981		2,611
Current assets
Debtors	4	51,259		131,925
Current asset investments	5	19,000		19,000
Cash at bank and on hand		143,505		41,480
		213,764		192,405
Creditors amounts falling due within one year	6	(165,634)		(164,526)
Net current assets (liabilities)			48,130		27,879
Total assets less current liabilities			103,111		30,490
Creditors amounts falling due after one year	7		(33,136)		-
Net assets			69,975		30,490
Capital and reserves
Called up share capital			150		150
Profit and loss account			69,825		30,340
Shareholders' funds			69,975		30,490

The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 29 December 2025, and are signed on its behalf by:

HILTON, Andrew Ian
Director
Registered Company No. 11687204

SPINES DORSET LIMITED

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	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).

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Turnover policy
	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.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Fixtures and fittings	25
	Vehicles	25
	Office Equipment	50

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	6		6

3.	Tangible fixed assets

	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 24	-	1,466	16,454	17,920
Additions	53,730	3,041	3,940	60,711
At 31 March 25	53,730	4,507	20,394	78,631
Depreciation and impairment
At 01 April 24	-	1,003	14,306	15,309
Charge for year	5,597	686	2,058	8,341
At 31 March 25	5,597	1,689	16,364	23,650
Net book value
At 31 March 25	48,133	2,818	4,030	54,981
At 31 March 24	-	463	2,148	2,611

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	51,259	65,925
Other debtors	-	66,000
Total	51,259	131,925

5.	Current asset investments

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	2,854	8,677
Taxation and social security	143,247	145,481
Finance lease and HP contracts	7,667	-
Other creditors	6,682	5,168
Accrued liabilities and deferred income	5,184	5,200
Total	165,634	164,526

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	33,136	-
Total	33,136	-

8.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	40,803		-