Company Registration No. 16216913 (England and Wales)
Spencer Smith Partners Ltd
Unaudited accounts
for the period from 29 January 2025 to 31 January 2026
Spencer Smith Partners Ltd
Unaudited accounts
Contents
Spencer Smith Partners Ltd
Company Information
for the period from 29 January 2025 to 31 January 2026
Directors
N E Spencer
D J J Spencer
Company Number
16216913 (England and Wales)
Registered Office
Walnut Barn
Bushes
Magdalen Laver
Ongar
Essex
CM5 0DS
United Kingdom
Spencer Smith Partners Ltd
Statement of financial position
as at 31 January 2026
Investment property
502,861
Cash at bank and in hand
25,329
Total assets less current liabilities
528,190
Creditors: amounts falling due after more than one year
(529,254)
Profit and loss account
(1,066)
Shareholders' funds
(1,064)
For the period ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 23 September 2026 and were signed on its behalf by
N E Spencer
Director
Company Registration No. 16216913
Spencer Smith Partners Ltd
Notes to the Accounts
for the period from 29 January 2025 to 31 January 2026
Spencer Smith Partners Ltd is a private company, limited by shares, registered in England and Wales, registration number 16216913. The registered office is Walnut Barn, Bushes, Magdalen Laver, Ongar, Essex, CM5 0DS, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
At 31 January 2026
502,861
5
Creditors: amounts falling due after more than one year
2026
Loans from directors
529,254
6
Average number of employees
During the period the average number of employees was 0.