Registration number:
Stuart Spencer Consulting Ltd
for the
Year Ended 31 October 2025
Stuart Spencer Consulting Ltd
Contents
|
Company Information |
|
|
Director's Report |
|
|
Balance Sheet |
|
|
Notes to the Unaudited Financial Statements |
Stuart Spencer Consulting Ltd
Company Information
|
Director |
Mr Stuart Gregg Spencer |
|
Registered office |
|
|
Accountants |
|
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:
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
|
......................................... |
Stuart Spencer Consulting Ltd
(Registration number:
08238176
)
Balance Sheet
as at
31 October 2025
|
Note |
2025 |
2024 |
|
|
Fixed assets |
|||
|
Tangible assets |
|
|
|
|
Current assets |
|||
|
Cash at bank and in hand |
|
|
|
|
Creditors: Amounts falling due within one year |
( |
( |
|
|
Net current liabilities |
( |
( |
|
|
Net assets |
|
|
|
|
Capital and reserves |
|||
|
Called up share capital |
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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. |
Approved and authorised by the
|
......................................... |
Stuart Spencer Consulting Ltd
Notes to the Unaudited Financial Statements
for the
Year Ended 31 October 2025
|
General information |
The company is a private company limited by share capital, incorporated in England and Wales.
The address of its registered office is:
England
These financial statements were authorised for issue by the
|
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 |
|
Staff numbers |
The average number of persons employed by the company (including the director) during the year, was
Stuart Spencer Consulting Ltd
Notes to the Unaudited Financial Statements
for the
Year Ended 31 October 2025
|
Tangible assets |
|
Fixtures and fittings |
Office equipment |
Total |
|
|
Cost or valuation |
|||
|
At 1 November 2024 |
|
|
|
|
At 31 October 2025 |
|
|
|
|
Depreciation |
|||
|
At 1 November 2024 |
|
|
|
|
Charge for the year |
|
|
|
|
At 31 October 2025 |
|
|
|
|
Carrying amount |
|||
|
At 31 October 2025 |
|
|
|
|
At 31 October 2024 |
|
|
|
|
Creditors |
Creditors: amounts falling due within one year
|
2025 |
2024 |
|
|
Due within one year |
||
|
Taxation and social security |
|
|
|
Accruals and deferred income |
|
|
|
Other creditors |
|
|
|
|
|
Stuart Spencer Consulting Ltd
Notes to the Unaudited Financial Statements
for the
Year Ended 31 October 2025
|
Share capital |
Allotted, called up and fully paid shares
|
2025 |
2024 |
|||
|
No. |
£ |
No. |
£ |
|
|
|
|
1 |
|
1 |