1 August 2024 false No description of principal activity Taxfiler 2024.6 09694040 business:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 09694040 2024-07-31 09694040 2024-08-01 2025-07-31 09694040 business:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 09694040 business:FilletedAccounts 2024-08-01 2025-07-31 09694040 2025-07-31 09694040 2024-07-31 09694040 core:WithinOneYear 2025-07-31 09694040 core:WithinOneYear 2024-07-31 09694040 core:AfterOneYear 2025-07-31 09694040 core:AfterOneYear 2024-07-31 09694040 core:ShareCapital core:PreviouslyStatedAmount 2025-07-31 09694040 core:ShareCapital core:PreviouslyStatedAmount 2024-07-31 09694040 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-07-31 09694040 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-07-31 09694040 core:PreviouslyStatedAmount 2025-07-31 09694040 core:PreviouslyStatedAmount 2024-07-31 09694040 business:SmallEntities 2024-08-01 2025-07-31 09694040 business:Director1 2024-08-01 2025-07-31 09694040 countries:EnglandWales 2024-08-01 2025-07-31 09694040 business:RegisteredOffice 2024-08-01 2025-07-31 09694040 core:LandBuildings 2024-08-01 2025-07-31 09694040 core:PlantMachinery 2024-08-01 2025-07-31 09694040 core:MotorVehicles 2024-08-01 2025-07-31 09694040 core:FurnitureFittings 2024-08-01 2025-07-31 09694040 core:LandBuildings 2024-07-31 09694040 core:PlantMachinery 2024-07-31 09694040 core:MotorVehicles 2024-07-31 09694040 core:FurnitureFittings 2024-07-31 09694040 core:LandBuildings 2025-07-31 09694040 core:PlantMachinery 2025-07-31 09694040 core:MotorVehicles 2025-07-31 09694040 core:FurnitureFittings 2025-07-31 09694040 2023-08-01 2024-07-31 iso4217:GBP xbrli:pure
Company Registration No. 09694040 (England and Wales)
JC Spiers Limited Unaudited accounts for the year ended 31 July 2025
JC Spiers Limited Statement of financial position as at 31 July 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
41,175
44,438
Current assets
Debtors
5
18,488
24,982
Cash at bank and in hand
(3,004)
(732)
15,484
24,250
Creditors: amounts falling due within one year
6
(27,808)
(41,622)
Net current liabilities
(12,324)
(17,372)
Total assets less current liabilities
28,851
27,066
Creditors: amounts falling due after more than one year
7
(26,130)
(10,485)
Net assets
2,721
16,581
Capital and reserves
Called up share capital
500
500
Profit and loss account
2,221
16,081
Shareholders' funds
2,721
16,581
For the year ending 31 July 2025 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 27 March 2026 and were signed on its behalf by
C Spiers Director Company Registration No. 09694040
- 2 -
JC Spiers Limited Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
JC Spiers Limited is a private company, limited by shares, registered in England and Wales, registration number 09694040. The registered office is Heath Place, Ash Grove, Bognor Regis, PO22 9SL.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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:
Land & buildings
Not depreciated
Plant & machinery
25% straight line
Motor vehicles
25% straight line
Fixtures & fittings
25% straight line
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
£
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At cost
At 1 August 2024
32,000
839
65,619
1,401
99,859
At 31 July 2025
32,000
839
65,619
1,401
99,859
Depreciation
At 1 August 2024
-
612
53,408
1,401
55,421
Charge for the year
-
210
3,053
-
3,263
At 31 July 2025
-
822
56,461
1,401
58,684
Net book value
At 31 July 2025
32,000
17
9,158
-
41,175
At 31 July 2024
32,000
227
12,211
-
44,438
- 3 -
JC Spiers Limited Notes to the Accounts for the year ended 31 July 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
-
24,982
Other debtors
18,488
-
18,488
24,982
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
13,666
8,000
VAT
6,592
8,471
Obligations under finance leases and hire purchase contracts
3,523
3,691
Taxes and social security
4,027
9,072
Loans from directors
-
12,388
27,808
41,622
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
25,668
6,667
Obligations under finance leases and hire purchase contracts
462
3,818
26,130
10,485
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
- 4 -