REGISTERED NUMBER: 02597522 (England and Wales)

Report of the Directors and

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

Spring and Company Limited

Page

Report of the Directors

1

Balance Sheet

2

Notes to the Financial Statements

4

The directors present their report with the financial statements of the company for the year ended 31 January 2026.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of management consultancy.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 February 2025 to the date of this report.

Mr P P Spring

Miss E E Spring

Mr I D Robinson

Mr J T Valentine

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Miss E E Spring - Director

16 October 2026

FIXED ASSETS

Tangible assets

4

2,294

4,260

CURRENT ASSETS

Stocks

340,000

381,000

Debtors

5

256,982

316,195

Cash at bank and in hand

148,577

61,287

745,559

758,482

CREDITORS

Amounts falling due within one year

6

(428,434

)

(443,052

)

NET CURRENT ASSETS

317,125

315,430

TOTAL ASSETS LESS CURRENT LIABILITIES

319,419

319,690

CREDITORS

Amounts falling due after more than one year

7

(118,430

)

(151,167

)

NET ASSETS

200,989

168,523

CAPITAL AND RESERVES

Called up share capital

400

400

Retained earnings

200,589

168,123

200,989

168,523

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 16 October 2026 and were signed on its behalf by:

Miss E E Spring - Director

1.	STATUTORY INFORMATION

Spring and Company Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

02597522

Registered office:

213 Chestergate

Stockport

Cheshire

SK3 0AN

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 is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts.

When the outcome of a transaction can be estimated reliably, turnover from services is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to finalisation of work completed.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Tangible fixed assets

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

Plant and machinery

-

33% on reducing balance and 20% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2025 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 February 2025

and 31 January 2026

133,986

DEPRECIATION

At 1 February 2025

129,726

Charge for year

1,966

At 31 January 2026

131,692

NET BOOK VALUE

At 31 January 2026

2,294

At 31 January 2025

4,260

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

177,018

217,409

Amounts owed by group undertakings

25,903

29,979

Other debtors

54,061

68,807

256,982

316,195

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans and overdrafts

21,388

90,205

Trade creditors

258,684

220,510

Taxation and social security

87,838

69,229

Other creditors

60,524

63,108

428,434

443,052

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans

37,430

34,167

Other creditors

81,000

117,000

118,430

151,167