1 January 2025 v2026.37.1 micro_entity_frs_105_v1_1_3 filingSoftwarefalsetruetruetruefalseNo description of principal activitytruexbrli:purexbrli:sharesiso4217:GBP140751482025-01-012025-12-31140751482025-12-31140751482024-12-3114075148core:WithinOneYear2025-12-3114075148core:WithinOneYear2024-12-3114075148bus:RegisteredOffice2025-01-012025-12-31140751482024-01-012024-12-3114075148bus:Director12025-01-012025-12-311407514812025-01-012025-12-3114075148countries:EnglandWales2025-01-012025-12-3114075148bus:AuditExemptWithAccountantsReport2025-01-012025-12-3114075148bus:PrivateLimitedCompanyLtd2025-01-012025-12-3114075148bus:Micro-entities2025-01-012025-12-3114075148bus:FullAccounts2025-01-012025-12-31
Company registration number:
14075148
J & L Spencer Ltd
Unaudited Filleted Financial Statements for the year ended
31 December 2025
J & L Spencer Ltd
Statement of Financial Position
31 December 2025
20252024
££
Fixed assets
19,114
 
22,267
 
   
Current assets
39,814
 
51,789
 
Prepayments and accrued income
423
 
292
 
Creditors: amounts falling due within one year
(67,176
 )
(66,486
 )
Net current liabilities
(26,939
 )
(14,405
 )
Total assets less current liabilities
(7,825
 )
7,862
 
Accruals and deferred income
(1,439
 )
(520
 )
Net (liabilities)/assets
(9,264
 )
7,342
 
   
Capital and reserves
(9,264
 )
7,342
 

Notes to the Financial Statements

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
City Farm
,
Raw Lane
,
Hebden Bridge
,
HX7 8PG
, England.

2 Average number of employees

The average number of persons employed by the company during the year was
2
(2024:
2.00
).

3 Directors' advances, credit and guarantees

The creditors balance includes an amount owed by the company to the directors of £67,176 in the form of a directors loan. The loan is interest free and repayable on demand.
For the year ending
31 December 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 financial statements for the year in question in accordance with section 476;
  • The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the
board of directors
and authorised for issue on
22 September 2026
, and are signed on behalf of the board by:
J Spencer
Director
Company registration number:
14075148