Spedeworth International (East Anglia) Ltd

Spedeworth International (East Anglia) Ltd
Registered number:		04619458
Statement of Financial Position
as at 30 June 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		2,733,354			2,796,419

Current assets
Stocks		22,031			24,062
Debtors	4	1,422,971			790,883
Cash at bank and in hand		216,921			248,948
		1,661,923			1,063,893

Creditors: amounts falling due within one year	5	(1,536,170)			(946,675)

Net current assets			125,753			117,218

Total assets less current liabilities			2,859,107			2,913,637


Provisions for liabilities			(62,978)			(78,745)


Net assets			2,796,129			2,834,892

Capital and reserves
Called up share capital			100			100
Profit and loss account			2,796,029			2,834,792

Shareholders' funds			2,796,129			2,834,892

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 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.




D R Wood
Director
Approved by the board on 17 September 2026

Spedeworth International (East Anglia) Ltd
Notes to the Accounts
for the year ended 30 June 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102 Section 1a small entities, the financial reporting standard applicable in the UK and the 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.

	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:

	Freehold buildings			No depreciation
	Plant and machinery			25% reducing balance

	Inventories
	Inventories are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction 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 and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price. Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	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 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
	The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.


2	Employees and directors					2026		2025
Number							Number

	Average number of directors and persons employed by the company					24		19


3	Tangible fixed assets
				Land and buildings		Plant and machinery etc		Total
£					£		£
	Cost
	At 1 July 2025			2,481,440		924,314		3,405,754
	Additions			-		20,905		20,905
	At 30 June 2026			2,481,440		945,219		3,426,659

	Depreciation
	At 1 July 2025			-		609,335		609,335
	Charge for the year			-		83,970		83,970
	At 30 June 2026			-		693,305		693,305

	Net book value
	At 30 June 2026			2,481,440		251,914		2,733,354
	At 30 June 2025			2,481,440		314,979		2,796,419


4	Debtors					2026		2025
£							£

	Trade debtors					42,460		58,948
	Prepayments					122,653		109,715
	Other debtors					1,257,858		622,220
						1,422,971		790,883


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

	Trade creditors					163,532		177,451
	Accruals					164,187		1,950
	Corporation tax					37,320		70,073
	Other taxes and social security costs					93,852		93,573
	Other creditors					1,077,279		603,628
						1,536,170		946,675


6	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	D R Wood
	Repayable on demand	152,738		367,115		-		519,853

		152,738		367,115		-		519,853


7	Other information

	Spedeworth International (East Anglia) Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 2 Spedeworth House, Hollybush Ind. Park
	Hollybush Lane
	Aldershot
	Hampshire
	GU11 2PX