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Reports Dated : 22/10/2026 Registered Number: 11836972
England and Wales

 

 

 

SPIFF CO LTD


Abridged Accounts
 


Period of accounts

Start date: 01 February 2025

End date: 31 January 2026

Spiff Co Ltd
Contents Page
For the year ended 31 January 2026
In order to assist you to fulfil your duties under Companies Act 2006, we have prepared for your approval the accounts of Spiff Co Ltd for the year ended 31 January 2026 which comprise the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity, the Statement of Cash Flows and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at


http://rulebook.accaglobal.com.




This report is made solely to the member of Spiff Co Ltd, as a body, in accordance with the terms of our engagement letter dated 19 February 2019. Our work has been undertaken solely to prepare for your approval the accounts of Spiff Co Ltd and state those matters that we have agreed to state to the Board ofs of Spiff Co Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants and as detailed at


http://www.accaglobal.com/factsheet163.


To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Spiff Co Ltd and its members as a body for our work or for this report.

It is your duty to ensure that Spiff Co Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and Profit of Spiff Co Ltd. You consider that Spiff Co Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Spiff Co Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.


Mr Simon Waters FCCA
SJW ACCOUNTANTS
Casterton Suite, Clawthorpe Hall Business Centre
Burton in Kendal
Carnforth
Lancashire
LA6 1NU
22 October 2026
1
 
 		 Notes
 		 2026
£		   2025
£
Fixed assets      
Tangible fixed assets 4 478,676    478,652 
Investments 5 49,842    49,842 
528,518    528,494 
Current assets      
Debtors 570    0 
Cash at bank and in hand 1,384,189    860,674 
1,384,759    860,674 
Creditors: amount falling due within one year (292,467)   (103,088)
Net current assets 1,092,292    757,586 
 
Total assets less current liabilities 1,620,810    1,286,080 
Provisions for liabilities (7,601)   (7,398)
Net assets 1,613,209    1,278,682 
 

Capital and reserves 		     
Called up share capital 6 100    100 
Profit and loss account 1,613,109    1,278,582 
Shareholders' funds 1,613,209    1,278,682 
 


For the year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges 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 income statement 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 director on 22 October 2026 and were signed by:


-------------------------------
Thomas Beuzeval
Director
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General Information
Spiff Co Ltd is a private company, limited by shares, registered in England and Wales, registration number 11836972, registration address Casterton Suite, CHBC, Burton In Kendal, Lancashire, LA6 1NU.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
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:
Land and Buildings N/A Reducing Balance
Plant and Machinery 10 Years Straight Line
Motor Vehicles 5 yrs Straight Line
Fixtures and Fittings 10 Years Straight Line
Computer Equipment 3 Years Straight Line
Investment properties
Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Current asset investments
Current asset investments are stated at the lower of cost and net realisable value.
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.

Directors' Emoluments

2026
£		   2025
£
Administrative Expenses
Directors Salaries 9,100    9,100 
9,100    9,100 

3.

Average number of employees


Average number of employees during the year was 1 (2025 : 1).
4.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £   £
At 01 February 2025 448,272    400    -    27,950    18,444    495,066 
Additions -    -    1,087    -    -    1,087 
Disposals -    -    -    -    -    - 
At 31 January 2026 448,272    400    1,087    27,950    18,444    496,153 
Depreciation
At 01 February 2025 -    173    -    -    16,241    16,414 
Charge for year -    40    70    -    953    1,063 
On disposals -    -    -    -    -    - 
At 31 January 2026 -    213    70    -    17,194    17,477 
Net book values
Closing balance as at 31 January 2026 448,272    187    1,017    27,950    1,250    478,676 
Opening balance as at 01 February 2025 448,272    227    -    27,950    2,203    478,652 


5.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 February 2025 49,842    49,842 
Additions -    - 
Disposals -    - 
At 31 January 2026 49,842    49,842 

6.

Share Capital

Allotted, called up and fully paid
2026
£		   2025
£
100 Class A shares of £1.00 each 100    100 
100    100 

7.

Controlling Parties

The company's ultimate controlling party is Mr and Mrs T Beuzeval by virtue of their interest in the share capital of the company.
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