Spicer Surveys Limited - Filleted accounts

Registered number

06502259

Spicer Surveys Limited

Report and Unaudited Accounts

31 March 2026

Collins

Chartered Accountants

West Midlands

Spicer Surveys Limited
Registered number:		06502259
Balance Sheet
as at 31 March 2026


Notes		2026		2025
		£	£	£	£
Fixed assets
Tangible assets	4		4,648		6,598

Current assets
Debtors	5	256,286		249,862
Cash at bank and in hand		90,259		139,728
		346,545		389,590

Creditors: amounts falling due within one year	6	(329,429)		(339,661)

Net current assets			17,116		49,929

Total assets less current liabilities			21,764		56,527


Provisions for liabilities			(1,162)		(1,254)

Net assets			20,602		55,273

Capital and reserves
Called up share capital			100		100
Profit and loss account			20,502		55,173

Shareholders' funds			20,602		55,273

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



M T Leetch
Director
Approved by the board on 14 July 2026

Spicer Surveys Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102 (as applicable to small companies), The Financial Reporting Standard applicable in the UK and Republic of Ireland.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Computer and equipment	25% Straight line

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		11		10


3	Intangible fixed assets				£
	Goodwill:

	Cost
	At 1 April 2025				154,500
	At 31 March 2026				154,500

	Amortisation
	At 1 April 2025				154,500
	At 31 March 2026				154,500

	Net book value
	At 31 March 2026				-

	Goodwill was written off in equal annual instalments over its estimated economic life of 10 years.


4	Tangible fixed assets
					Computer and equipment
£
	Cost
	At 1 April 2025				33,297
	Additions				1,399
	At 31 March 2026				34,696

	Depreciation
	At 1 April 2025				26,699
	Charge for the year				3,349
	At 31 March 2026				30,048

	Net book value
	At 31 March 2026				4,648
	At 31 March 2025				6,598




5	Debtors		2026		2025
£				£

	Trade debtors		180,428		111,553
	Prepayments and accrued income		75,858		138,309
			256,286		249,862



6	Creditors: amounts falling due within one year		2026		2025
£				£

	Trade creditors		169,405		153,215
	Corporation tax		15,750		4,781
	Other taxes and social security costs		70,863		65,421
	Directors loans		353		298
	Accruals and deferred income		57,058		99,946
	Other creditors		16,000		16,000
			329,429		339,661


7	Other information

	Spicer Surveys Limited is a private company limited by shares and incorporated in England. Its registered office is:
	11 The Courtyard,
	Roman Way,
	Coleshill,
	Birmingham,
	B46 1HQ