REGISTERED NUMBER: 08883211 (England and Wales)

SPENCER WESTON (PROJECT MANAGEMENT)

LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J S Weston

REGISTERED OFFICE:

Spencer Weston House

13-15 Winnington Street

Northwich

Cheshire

CW8 1AQ

REGISTERED NUMBER:

08883211 (England and Wales)

FIXED ASSETS

Tangible assets

4

6,387

8,364

CURRENT ASSETS

Debtors

5

330,049

193,554

Cash at bank and in hand

3,628

1,848

333,677

195,402

CREDITORS

Amounts falling due within one year

6

305,644

173,320

NET CURRENT ASSETS

28,033

22,082

TOTAL ASSETS LESS CURRENT LIABILITIES

34,420

30,446

CREDITORS

Amounts falling due after more than one year

7

24,095

27,892

NET ASSETS

10,325

2,554

CAPITAL AND RESERVES

Called up share capital

8

500

500

Profit and loss account

9,825

2,054

SHAREHOLDERS' FUNDS

10,325

2,554

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 August 2026 and were signed by:

J S Weston - Director

1.	STATUTORY INFORMATION

Spencer Weston (Project Management) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net invoiced sales of goods, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by 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 year 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 December 2024

46,746

2,420

49,166

Additions

-

349

349

At 30 November 2025

46,746

2,769

49,515

DEPRECIATION

At 1 December 2024

39,825

977

40,802

Charge for year

1,730

596

2,326

At 30 November 2025

41,555

1,573

43,128

NET BOOK VALUE

At 30 November 2025

5,191

1,196

6,387

At 30 November 2024

6,921

1,443

8,364

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

639

683

Other debtors

623

-

Prepayments and accrued income

328,787

192,871

330,049

193,554

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

6,687

5,945

Trade creditors

62,042

3,247

Social security and other taxes

2,772

1,979

Other creditors

229,143

157,149

Accrued expenses

5,000

5,000

305,644

173,320

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 2-5 years

24,095

23,782

Bank loans more than 5 years

-

4,110

24,095

27,892

2025

2024

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more than 5 years

-

4,110

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

450

Ordinary A Shares

£1

450

450

50

Ordinary B Shares

£1

50

50

500

500