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Registered Number: 12304408
England and Wales
SARA SPENCER LTD
Unaudited Financial Statements
Period of accounts Start date: 01 December 2024 End date: 30 November 2025

Sara Spencer Ltd Contents Page For the year ended 30 November 2025
Company Information | 1
Balance Sheet | 2
Notes to the Financial Statements | 3

Sara Spencer Ltd Company Information For the year ended 30 November 2025
Director | Sara Spencer
Registered Number | 12304408
Registered Office | 8 Kingsway Harrogate North Yorkshire HG1 5NQ
Accountants | Best Accountancy Services Ltd Hammerain House Hookstone Avenue Harrogate HG2 8ER
1

Sara Spencer Ltd Balance Sheet As at 30 November 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 2,171 |  | 1,623
|  | 2,171 |  | 1,623
Current assets |  |  |
Stocks | 4 | 12,700 |  | 6,778
Debtors | 5 | 3,267 |  | 7,103
Cash at bank and in hand |  | 8,199 |  | 5,513
|  | 24,166 |  | 19,394
Creditors: amount falling due within one year | 6 | (13,785) |  | (12,262)
Net current assets |  | 10,381 |  | 7,132
Total assets less current liabilities |  | 12,552 |  | 8,755
Net assets |  | 12,552 |  | 8,755
Capital and reserves |  |  |
Called up share capital |  | 1 |  | 1
Profit and loss account |  | 12,551 |  | 8,754
Shareholders' funds |  | 12,552 |  | 8,755
For the year ended 30 November 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. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the profit and loss account has not been delivered to the Registrar of Companies. The financial statements were approved by the director on 07 August 2026 and were signed by:
------------------------------- Sara Spencer Director
2

Sara Spencer Ltd Notes to the Financial Statements For the year ended 30 November 2025
General Information Sara Spencer Ltd is a private company, limited by shares, registered in England and Wales, registration number 12304408, registration address 8 Kingsway, Harrogate, North Yorkshire, HG1 5NQ. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings | 25% Reducing Balance
Computer Equipment | 33% Straight Line
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees Average number of employees during the year was 1 (2024 : 1).
3. | Tangible fixed assets
Cost or valuation | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £
At 01 December 2024 | 1,520 |  | 2,369 |  | 3,889
Additions | 427 |  | 809 |  | 1,236
Disposals | - |  | - |  | -
At 30 November 2025 | 1,947 |  | 3,178 |  | 5,125
Depreciation
At 01 December 2024 | 694 |  | 1,569 |  | 2,263
Charge for year | 417 |  | 274 |  | 691
On disposals | - |  | - |  | -
At 30 November 2025 | 1,111 |  | 1,843 |  | 2,954
Net book values
Closing balance as at 30 November 2025 | 836 |  | 1,335 |  | 2,171
Opening balance as at 01 December 2024 | 663 |  | 960 |  | 1,623
4. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Work in Progress | 12,700 |  | 6,778
| 12,700 |  | 6,778
5. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 2 |  | 3,975
Other Debtors | 3,265 |  | 3,128
| 3,267 |  | 7,103
6. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Taxation and Social Security | 13,194 |  | 11,729
Other Creditors | 591 |  | 533
| 13,785 |  | 12,262
7. | Advances and Credits Sara Spencer There were no loans to or from the Director during the year ended 30th November 2025.
Current year (2025)
| Brought Forward £ | Amount £ | Interest £ | Repaid £ | Written Off £ | Waived £ | Carry Forward £
--- | --- | --- | --- | --- | --- | --- | ---
Sara Spencer | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0
| 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0
Previous year (2024)
| Brought Forward £ | Amount £ | Interest £ | Repaid £ | Written Off £ | Waived £ | Carry Forward £
--- | --- | --- | --- | --- | --- | --- | ---
Sara Spencer | 18 |  | 0 |  | 0 |  | 18 |  | 0 |  | 0 |  | 0
| 18 |  | 0 |  | 0 |  | 18 |  | 0 |  | 0 |  | 0
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