1 December 2024 v2026.25.1 limited_company_frs_102_section_1a_v1_1_3 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP083101122024-12-012025-11-30083101122025-11-30083101122024-11-3008310112core:WithinOneYear2025-11-3008310112core:WithinOneYear2024-11-3008310112core:ShareCapital2025-11-3008310112core:ShareCapital2024-11-3008310112core:RetainedEarningsAccumulatedLosses2025-11-3008310112core:RetainedEarningsAccumulatedLosses2024-11-3008310112bus:Director12024-12-012025-11-3008310112bus:RegisteredOffice2024-12-012025-11-3008310112core:PlantMachinery2024-12-012025-11-3008310112core:MotorVehicles2024-12-012025-11-3008310112core:OfficeEquipment2024-12-012025-11-30083101122023-12-012024-11-3008310112core:IntangibleAssetsOtherThanGoodwill2025-11-3008310112core:PlantMachinery2025-11-3008310112core:PlantMachinery2024-12-0108310112core:PlantMachinery2024-11-300831011212024-12-012025-11-3008310112countries:EnglandWales2024-12-012025-11-3008310112bus:AuditExemptWithAccountantsReport2024-12-012025-11-3008310112bus:PrivateLimitedCompanyLtd2024-12-012025-11-3008310112bus:SmallEntities2024-12-012025-11-3008310112bus:FullAccounts2024-12-012025-11-30
Company registration number:
08310112
SPIKE REPAIRS LIMITED
Unaudited Filleted Financial Statements for the year ended
30 November 2025
SPIKE REPAIRS LIMITED
Report to the board of directors on the preparation of the unaudited statutory financial statements of SPIKE REPAIRS LIMITED
Year ended
30 November 2025
As described on the statement of financial position, the Board of Directors of
SPIKE REPAIRS LIMITED
are responsible for the preparation of the
financial statements
for the year ended
30 November 2025
, which comprise the income statement, statement of financial position and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.
TAG (Maidstone) Ltd
10 Coverdale Avenue
Maidstone
Kent
ME15 9DR
United Kingdom
Date:
24 June 2026
SPIKE REPAIRS LIMITED
Statement of Financial Position
30 November 2025
20252024
Note££
Fixed assets    
Tangible assets 6
1,019
 
1,273
 
Current assets    
Debtors 7
585
 
585
 
Cash at bank and in hand
7,302
 
9,503
 
7,887
 
10,088
 
Creditors: amounts falling due within one year 8
(50,909
 )
(58,013
 )
Net current liabilities
(43,022
 )
(47,925
 )
Total assets less current liabilities (42,003 ) (46,652 )
Capital and reserves    
Called up share capital
2
 
2
 
Profit and loss account
(42,005
 )
(46,654
 )
Shareholders deficit
(42,003
 )
(46,652
 )
For the year ending
30 November 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
financial statements
have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies’ regime.
In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
24 June 2026
, and are signed on behalf of the board by:
Mr S Pike
Director
Company registration number:
08310112
SPIKE REPAIRS LIMITED
Notes to the Financial Statements
Year ended
30 November 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
Unit 16 Sir Thomas Longley Road
,
Medway City Estate
,
Rochester
,
Kent
,
ME2 4DP
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.

Intangible assets

Intangible assets comprise of franchise agreements which are amortised evenly over the period of the franchise

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Plant and machinery
20% on reducing balance
Motor vehicles
20% on reducing balance
Office equipment
20% on reducing balance

4 Average number of employees

The average number of persons employed by the company during the year was
1
(2024:
1
).

5 Intangible assets

Other intangible assets
£
Cost  
At
1 December 2024
and
30 November 2025
72,990
 
Amortisation  
At
1 December 2024
and
30 November 2025
72,990
 
Carrying amount  
At
30 November 2025
 -  
At 30 November 2024 -  

6 Tangible assets

Plant and machinery etc.
£
Cost  
At
1 December 2024
and
30 November 2025
4,191
 
Depreciation  
At
1 December 2024
2,918
 
Charge
254
 
At
30 November 2025
3,172
 
Carrying amount  
At
30 November 2025
1,019
 
At 30 November 2024
1,273
 

7 Debtors

20252024
££
Other debtors
585
 
585
 

8 Creditors: amounts falling due within one year

20252024
££
Taxation and social security
2,228
 
2,548
 
Other creditors
48,681
 
55,465
 
50,909
 
58,013