Company Registration No. 09723447 (England and Wales)
N D Spencer Investments Limited
Unaudited accounts
for the year ended 31 August 2025
N D Spencer Investments Limited
Unaudited accounts
Contents
N D Spencer Investments Limited
Company Information
for the year ended 31 August 2025
Directors
N Spencer
S Spencer
J Spencer
H Spencer
D Spencer
Company Number
09723447 (England and Wales)
Registered Office
29 Hall Farm Road
Duffield
Belper
Derbyshire
DE56 4FS
Accountants
Walker Accountancy Limited
2 Marina Drive
Spondon
Derby
DE21 7AF
N D Spencer Investments Limited
Statement of financial position
as at 31 August 2025
Investment property
498,950
498,950
Cash at bank and in hand
25,611
43,879
Creditors: amounts falling due within one year
(15,815)
(27,751)
Net current assets
9,796
16,128
Total assets less current liabilities
509,360
515,118
Provisions for liabilities
Deferred tax
(8,719)
(9,718)
Net assets
500,641
505,400
Called up share capital
380
380
Share premium
378,621
378,621
Revaluation reserve
112,459
112,459
Profit and loss account
9,181
13,940
Shareholders' funds
500,641
505,400
For the year ending 31 August 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 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 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 of Directors and authorised for issue on 26 May 2026 and were signed on its behalf by
N Spencer
Director
Company Registration No. 09723447
N D Spencer Investments Limited
Notes to the Accounts
for the year ended 31 August 2025
N D Spencer Investments Limited is a private company, limited by shares, registered in England and Wales, registration number 09723447. The registered office is 29 Hall Farm Road, Duffield, Belper, Derbyshire, DE56 4FS.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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 and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 15% on cost
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
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 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.
The accounts are presented in £ sterling.
N D Spencer Investments Limited
Notes to the Accounts
for the year ended 31 August 2025
4
Tangible fixed assets
Fixtures & fittings
Fair value at 1 September 2024
498,950
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
179
179
Other creditors
6,209
6,240
Loans from directors
9,427
21,332
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).