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Company No: 05678515 (England and Wales)

# SPENCER MUNSON PROPERTY SERVICES LIMITED

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

SPENCER MUNSON PROPERTY SERVICES LIMITED

## Unaudited Financial Statements

For the financial year ended 31 March 2026

Contents

SPENCER MUNSON PROPERTY SERVICES LIMITED

## COMPANY INFORMATION

For the financial year ended 31 March 2026
SPENCER MUNSON PROPERTY SERVICES LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 31 March 2026

DIRECTOR | Spencer Robert Munson

SECRETARY | Catherine Anne Munson

REGISTERED OFFICE | 2 Leman Street
| London
| E1W 9US
| United Kingdom

COMPANY NUMBER | 05678515 (England and Wales)

ACCOUNTANT | Gravita Essex Limited
| Kings House
| 101-135 Kings Road
| Brentwood
| Essex
| CM14 4DR
| United Kingdom

SPENCER MUNSON PROPERTY SERVICES LIMITED

## BALANCE SHEET

As at 31 March 2026
SPENCER MUNSON PROPERTY SERVICES LIMITED

## BALANCE SHEET (continued)

As at 31 March 2026

| Note | 2026 |  | 2025
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 40,590 |  | 46,115
|  | 40,590 |  | 46,115
Current assets |  |  |  |
Debtors | 4 | 58,058 |  | 115,089
Cash at bank and in hand |  | 390,210 |  | 406,763
|  | 448,268 |  | 521,852
Creditors: amounts falling due within one year | 5 | ( 357,968) |  | ( 364,162)
Net current assets |  | 90,300 |  | 157,690
Total assets less current liabilities |  | 130,890 |  | 203,805
Provision for liabilities |  | ( 5,530) |  | ( 5,964)
Net assets |  | 125,360 |  | 197,841
Capital and reserves |  |  |  |
Called-up share capital |  | 100 |  | 100
Profit and loss account |  | 125,260 |  | 197,741
Total shareholders' funds |  | 125,360 |  | 197,841

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.

Director's 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 director acknowledges 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 Profit and Loss Account has not been delivered.

The financial statements of Spencer Munson Property Services Limited (registered number: 05678515) were approved and authorised for issue by the Director on 25 June 2026. They were signed on its behalf by:

Spencer Robert Munson Director |

SPENCER MUNSON PROPERTY SERVICES LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2026
SPENCER MUNSON PROPERTY SERVICES 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 Munson Property Services 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 2 Leman Street, London, E1W 9US, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and 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 £.

##### Turnover

Turnover represents the total invoice value, excluding value added tax, of sales made during the period.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
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 period 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.

##### Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

##### Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings | 10 years straight line
Leasehold improvements | 10 years straight line
Fixtures and fittings | 25 % reducing balance
Computer equipment | 4 years straight line

#### 2. Employees

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

#### 3. Tangible assets

| Land and buildings |  | Leasehold improve- ments |  | Fixtures and fittings |  | Computer equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |
At 01 April 2025 | 3,250 |  | 94,859 |  | 139,565 |  | 41,776 |  | 279,450
Additions | 0 |  | 0 |  | 3,747 |  | 1,855 |  | 5,602
At 31 March 2026 | 3,250 |  | 94,859 |  | 143,312 |  | 43,631 |  | 285,052
Accumulated depreciation |  |  |  |  |  |  |  |  |
At 01 April 2025 | 3,250 |  | 72,604 |  | 126,033 |  | 31,448 |  | 233,335
Charge for the financial year | 0 |  | 3,788 |  | 3,466 |  | 3,873 |  | 11,127
At 31 March 2026 | 3,250 |  | 76,392 |  | 129,499 |  | 35,321 |  | 244,462
Net book value |  |  |  |  |  |  |  |  |
At 31 March 2026 | 0 |  | 18,467 |  | 13,813 |  | 8,310 |  | 40,590
At 31 March 2025 | 0 |  | 22,255 |  | 13,532 |  | 10,328 |  | 46,115

#### 4. Debtors

| 2026 |  | 2025
| £ |  | £
Trade debtors | 382 |  | 14,930
Amounts owed by Group undertakings | 0 |  | 10,445
Other debtors | 57,676 |  | 89,714
| 58,058 |  | 115,089

#### 5. Creditors: amounts falling due within one year

| 2026 |  | 2025
| £ |  | £
Trade creditors | 54,940 |  | 64,238
Amounts owed to Group undertakings | 24,658 |  | 0
Taxation and social security | 153,429 |  | 99,154
Other creditors | 124,941 |  | 200,770
| 357,968 |  | 364,162

#### 6. Financial commitments

Other financial commitments

| 2026 |  | 2025
| £ |  | £
Vehicle lease: Due within 1 year | 5,006 |  | 4,035
Vehicle lease: Due 1-5 years | 18,172 |  | 0
| 23,178 |  | 4,035

#### 7. Related party transactions

Transactions with the entity's director

| 2026 |  | 2025
| £ |  | £
Amounts advanced | 440,039 |  | 522,516
Amounts repaid | (490,913) |  | (413,638)

At the year end the balance owing to the company was £ 7,879 (2025 £58,752.50). Interest is charged on loans at the official rate set by HMRC. The loan to the directors are repayable on demand.