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Company Registration No. 13150911 (England and Wales)
L.spencer Properties Ltd Unaudited accounts for the year ended 31 January 2026
L.spencer Properties Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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L.spencer Properties Ltd Company Information for the year ended 31 January 2026
Director
L Spencer
Company Number
13150911 (England and Wales)
Registered Office
725 Briercliffe Road Burnley Lancashire BB10 2EZ England
Accountants
Sean Clarke Accountancy 7 Southbrook Road Bovey Tracey Devon TQ13 9YZ
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L.spencer Properties Ltd Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Investment property
4
722,000 
612,000 
Current assets
Debtors
5
- 
400 
Cash at bank and in hand
29,873 
11,973 
29,873 
12,373 
Creditors: amounts falling due within one year
6
(103,380)
(107,842)
Net current liabilities
(73,507)
(95,469)
Total assets less current liabilities
648,493 
516,531 
Creditors: amounts falling due after more than one year
7
(490,463)
(388,738)
Provisions for liabilities
Deferred tax
(66,880)
(57,380)
Net assets
91,150 
70,413 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
91,050 
70,313 
Shareholders' funds
91,150 
70,413 
For the year 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 director acknowledges his 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 and authorised for issue on 28 October 2026 and were signed on its behalf by
L Spencer Director Company Registration No. 13150911
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L.spencer Properties Ltd Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
L.spencer Properties Ltd is a private company, limited by shares, registered in England and Wales, registration number 13150911. The registered office is 725 Briercliffe Road, Burnley, Lancashire, BB10 2EZ, England.
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.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Investment property
2026 
£ 
Fair value at 1 February 2025
612,000 
Additions
60,000 
Net gain from fair value adjustments
50,000 
At 31 January 2026
722,000 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Other debtors
- 
400 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Amounts owed to group undertakings and other participating interests
78,015 
70,519 
Other creditors
600 
600 
Loans from directors
24,765 
36,723 
103,380 
107,842 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Bank loans
490,463 
388,738 
8
Average number of employees
During the year the average number of employees was 0 (2025: 0).
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