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Registered Number: 03464543
England and Wales
Abridged Accounts
for the year ended 30 November 2025
for
SPALDING ASSOCIATES (ENVIRONMENTAL) LIMITED

Spalding Associates (Environmental) Limited Contents Page For the year ended 30 November 2025
Balance Sheet | 1
Notes to the Financial Statements | 2

Spalding Associates (Environmental) Limited Balance Sheet As at 30 November 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 34,376 |  | 29,313
|  | 34,376 |  | 29,313
Current assets |  |  |
Stocks |  | 156,879 |  | 80,100
Debtors |  | 69,519 |  | 184,493
Cash at bank and in hand |  | 5,685 |  | 2,102
|  | 232,083 |  | 266,695
Creditors: amount falling due within one year |  | (63,895) |  | (78,706)
Net current assets |  | 168,188 |  | 187,989
Total assets less current liabilities |  | 202,564 |  | 217,302
Creditors: amount falling due after more than one year |  | - |  | (1)
Provisions for liabilities |  | (6,531) |  | (6,343)
Net assets |  | 196,033 |  | 210,958
Capital and reserves |  |  |
Called up share capital |  | 113 |  | 113
Profit and loss account |  | 195,920 |  | 210,845
Shareholders' funds |  | 196,033 |  | 210,958
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. Directors' 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 directors acknowledge 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 26 August 2026 and were signed on its behalf by:
------------------------------- Mr A Spalding Director
1

Spalding Associates (Environmental) Limited Notes to the Abridged Financial Statements For the year ended 30 November 2025
General Information Spalding Associates (Environmental) Limited is a private company, limited by shares, registered in England and Wales, registration number 03464543, registration address Metherell Gard, Morval, Looe, Cornwall, PL13 1PN. 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 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 taxation 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. 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: Plant & Machinery 15% Reducing Balance Office Equipment 10% Reducing Balance Motor Vehicles 20% Reducing Balance Computer Equipt 25% Reducing Balance Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 12 (2024 : 7).
3. | Tangible fixed assets
Cost or valuation | Plant and machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
At 01 December 2024 | 74,662 |  | 28,116 |  | 7,696 |  | 35,491 |  | 145,965
Additions | 3,795 |  | 6,787 |  | - |  | 1,694 |  | 12,276
Disposals | - |  | - |  | - |  | - |  | -
At 30 November 2025 | 78,457 |  | 34,903 |  | 7,696 |  | 37,185 |  | 158,241
Depreciation
At 01 December 2024 | 54,750 |  | 24,091 |  | 5,341 |  | 32,470 |  | 116,652
Charge for year | 3,762 |  | 2,162 |  | 235 |  | 1,054 |  | 7,213
On disposals | - |  | - |  | - |  | - |  | -
At 30 November 2025 | 58,512 |  | 26,253 |  | 5,576 |  | 33,524 |  | 123,865
Net book values
Closing balance as at 30 November 2025 | 19,945 |  | 8,650 |  | 2,120 |  | 3,661 |  | 34,376
Opening balance as at 01 December 2024 | 19,912 |  | 4,025 |  | 2,355 |  | 3,021 |  | 29,313
4. | Advances and Credits Mr A Spalding Directors loan transactions Mrs A Horn-Norris Directors loan transactions
Current year (2025)
| Brought Forward £ | Amount £ | Interest £ | Repaid £ | Written Off £ | Waived £ | Carry Forward £
--- | --- | --- | --- | --- | --- | --- | ---
Mr A Spalding | (2,760) |  | (11,000) |  | - |  | (33,100) |  | - |  | - |  | 19,340
Mrs A Horn-Norris | - |  | (16,104) |  | - |  | (16,104) |  | - |  | - |  | -
| (2,760) |  | (27,104) |  | - |  | (49,204) |  | - |  | - |  | 19,340
Previous year (2024)
| Brought Forward £ | Amount £ | Interest £ | Repaid £ | Written Off £ | Waived £ | Carry Forward £
--- | --- | --- | --- | --- | --- | --- | ---
Mr A Spalding | 10,240 |  | (18,000) |  | - |  | (5,000) |  | - |  | - |  | (2,760)
Mrs A Horn-Norris | - |  | - |  | - |  | - |  | - |  | - |  | -
| 10,240 |  | (18,000) |  | - |  | (5,000) |  | - |  | - |  | (2,760)
2