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Company No: 06530800 (England and Wales)

# SPENCER-CARTER HOLDINGS LIMITED

### Unaudited Financial Statements
For the financial year ended 31 March 2026
Pages for filing with the registrar

SPENCER-CARTER HOLDINGS LIMITED

## Unaudited Financial Statements

For the financial year ended 31 March 2026

Contents

SPENCER-CARTER HOLDINGS LIMITED

## BALANCE SHEET

As at 31 March 2026
SPENCER-CARTER HOLDINGS LIMITED

## BALANCE SHEET (continued)

As at 31 March 2026

| Note | 2026 |  | 2025
|  | £ |  | £
Fixed assets |  |  |  |
Investments | 3 | 155,408 |  | 155,408
|  | 155,408 |  | 155,408
Current assets |  |  |  |
Debtors | 4 | 85,000 |  | 35,000
Cash at bank and in hand |  | 1,399 |  | 51,708
|  | 86,399 |  | 86,708
Net current assets |  | 86,399 |  | 86,708
Total assets less current liabilities |  | 241,807 |  | 242,116
Net assets |  | 241,807 |  | 242,116
Capital and reserves |  |  |  |
Called-up share capital | 5 | 500 |  | 500
Share premium account |  | 104,658 |  | 104,658
Capital redemption reserve |  | 50,250 |  | 50,250
Profit and loss account |  | 86,399 |  | 86,708
Total shareholders' funds |  | 241,807 |  | 242,116

For the financial year ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Spencer-Carter Holdings Limited (registered number: 06530800) were approved and authorised for issue by the Board of Directors on 29 June 2026. They were signed on its behalf by:

Mr T J Carter Director |

SPENCER-CARTER HOLDINGS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2026
SPENCER-CARTER HOLDINGS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2026

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Spencer-Carter Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Unit 8 Tregoniggie Industrial Estate, Falmouth, TR11 4SN, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Dividend income

Dividend income is recognised when the company's right to receive payment has been established.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

#### 2. Employees

| 2026 |  | 2025
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 2 |  | 2

#### 3. Fixed asset investments

Investments in subsidiaries

| 2026
| £
Cost |
At 01 April 2025 | 155,408
At 31 March 2026 | 155,408
Carrying value at 31 March 2026 | 155,408
Carrying value at 31 March 2025 | 155,408

Investments in shares

Name of entity | Registered office | Principal activity | Class of shares | Ownership 31.03.2026 | Ownership 31.03.2025
Spencer-Carter Limited | Tregoniggie Industrial Estate, Falmouth, Cornwall, TR11 4SN | Manufacturing hydraulic winch equipment for fishing and marine related use | Ordinary | 100.00% | 100.00%

#### 4. Debtors

| 2026 |  | 2025
| £ |  | £
Amounts owed by own subsidiaries | 85,000 |  | 35,000

#### 5. Called-up share capital

| 2026 |  | 2025
| £ |  | £
Allotted, called-up and fully-paid |  |  |
500 Ordinary shares of £ 1.00 each | 500 |  | 500