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Registration number: 08238176

Stuart Spencer Consulting Ltd
Annual Report and Unaudited Financial Statements
for the Year Ended 31 October 2025

Stuart Spencer Consulting Ltd

Contents

Company Information | 1
Director's Report | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 7

Stuart Spencer Consulting Ltd

Company Information

Director | Mr Stuart Gregg Spencer

Registered office | 15 Almondbury Close Huddersfield West Yorkshire HD5 8XX

Accountants | D & A Hill No.18 S11 12 Brooke's Mill Armitage Bridge Huddersfield HD4 7NR

Stuart Spencer Consulting Ltd

Director's Report
for the Year Ended 31 October 2025

The director presents his report and the financial statements for the year ended 31 October 2025.

Director of the company

The director who held office during the year was as follows:

Mr Stuart Gregg Spencer

Principal activity

The principal activity of the company is software development.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 16 July 2026

......................................... Mr Stuart Gregg Spencer Director

Stuart Spencer Consulting Ltd

(Registration number: 08238176 )
Balance Sheet as at 31 October 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 1,973 | 2,823
Current assets |  |  |
Cash at bank and in hand |  | 1,170 | 212
Creditors: Amounts falling due within one year | 5 | (2,349) | (1,813)
Net current liabilities |  | (1,179) | (1,601)
Net assets |  | 794 | 1,222
Capital and reserves |  |  |
Called up share capital | 6 | 1 | 1
Retained earnings |  | 793 | 1,221
Shareholders' funds |  | 794 | 1,222

For the financial year ending 31 October 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 accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account and Director's Report.

Approved and authorised by the director on 16 July 2026

......................................... Mr Stuart Gregg Spencer Director

Stuart Spencer Consulting Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 31 October 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
15 Almondbury Close
Huddersfield
West Yorkshire
HD5 8XX
England

These financial statements were authorised for issue by the director on 16 July 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Stuart Spencer Consulting Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 31 October 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 33% on reducing balance

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Stuart Spencer Consulting Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 31 October 2025

4 | Tangible assets

| Fixtures and fittings £ | Office equipment £ | Total £
Cost or valuation
At 1 November 2024 | 1,814 | 8,372 | 10,186
At 31 October 2025 | 1,814 | 8,372 | 10,186
Depreciation
At 1 November 2024 | 793 | 6,570 | 7,363
Charge for the year | 255 | 595 | 850
At 31 October 2025 | 1,048 | 7,165 | 8,213
Carrying amount
At 31 October 2025 | 766 | 1,207 | 1,973
At 31 October 2024 | 1,021 | 1,802 | 2,823

5 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 99 | 952
Accruals and deferred income | 480 | 474
Other creditors | 1,770 | 387
| 2,349 | 1,813

Stuart Spencer Consulting Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 31 October 2025

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 1 | 1 | 1 | 1