Company Registration No. 10859210 (England and Wales)
SPACEMAKER DEVELOPMENTS LTD
Unaudited accounts
for the period from 1 August 2024 to 31 January 2026
SPACEMAKER DEVELOPMENTS LTD
Unaudited accounts
Contents
SPACEMAKER DEVELOPMENTS LTD
Company Information
for the period from 1 August 2024 to 31 January 2026
Directors
Robert Millward
Stephen Owens
Moomith Hassan Ullah
Company Number
10859210 (England and Wales)
Registered Office
Suite 2 Xenus House Sandpiper Court
Eaton Socon
ST Neots
PE19 8EP
England
SPACEMAKER DEVELOPMENTS LTD
Statement of financial position
as at 31 January 2026
Tangible assets
32,718
40,397
Cash at bank and in hand
202,386
1,945,663
Creditors: amounts falling due within one year
(673,852)
(2,566,818)
Net current assets
417,464
1,438,088
Total assets less current liabilities
450,182
1,478,485
Creditors: amounts falling due after more than one year
(289,768)
(1,090,822)
Net assets
160,414
387,663
Called up share capital
100
100
Profit and loss account
160,314
387,563
Shareholders' funds
160,414
387,663
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 30 October 2026 and were signed on its behalf by
Stephen Owens
Director
Company Registration No. 10859210
SPACEMAKER DEVELOPMENTS LTD
Notes to the Accounts
for the period from 1 August 2024 to 31 January 2026
SPACEMAKER DEVELOPMENTS LTD is a private company, limited by shares, registered in England and Wales, registration number 10859210. The registered office is Suite 2 Xenus House Sandpiper Court, Eaton Socon, ST Neots, PE19 8EP, 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.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also 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.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% straightline method
Motor vehicles
25% straightline method
Computer equipment
25% straightline method
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.
The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the company in independently administered funds.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
SPACEMAKER DEVELOPMENTS LTD
Notes to the Accounts
for the period from 1 August 2024 to 31 January 2026
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 August 2024
12,300
60,093
20,191
92,584
At 31 January 2026
12,300
60,093
20,191
92,584
At 1 August 2024
9,547
36,071
6,569
52,187
Charge for the period
2,753
3,826
1,100
7,679
At 31 January 2026
12,300
39,897
7,669
59,866
At 31 January 2026
-
20,196
12,522
32,718
At 31 July 2024
2,753
24,022
13,622
40,397
Amounts falling due within one year
Trade debtors
16,482
585,803
Accrued income and prepayments
11,684
30,422
Other debtors
700,727
1,443,018
6
Creditors: amounts falling due within one year
2026
2024
Bank loans and overdrafts
3,619
9,990
Trade creditors
555,912
508,669
Taxes and social security
32,640
142,966
Other creditors
1,397
42,589
Loans from directors
-
22,185
7
Creditors: amounts falling due after more than one year
2026
2024
Obligations under finance leases and hire purchase contracts
14,768
32,208
Other creditors
275,000
1,050,000
SPACEMAKER DEVELOPMENTS LTD
Notes to the Accounts
for the period from 1 August 2024 to 31 January 2026
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
9
Transactions with related parties
At the period end, the directors owed £0.00 (2024 - £27,465) to the company.
10
Average number of employees
During the period the average number of employees was 23 (2024: 24).