Spinnaker Management Resources Ltd

Registered number

06313836

Filleted Accounts

30 September 2026

Spinnaker Management Resources Ltd
Registered number:		06313836
Balance Sheet
as at 30 September 2026

Notes			2026			2025
£				£

Fixed assets
Investments	3		187,087			129,087

Current assets
Cash at bank and in hand		3,500			7,976

Creditors: amounts falling due within one year	4	(9,236)			(7,931)

Net current (liabilities)/assets			(5,736)			45

Total assets less current liabilities			181,351			129,132

Creditors: amounts falling due after more than one year	5		(17,000)			-

Net assets			164,351			129,132

Capital and reserves
Called up share capital			10			10
Profit and loss account			164,341			129,122

Shareholder's funds			164,351			129,132


The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




A J G Morrison
Director
Approved by the board on 29 October 2026

Spinnaker Management Resources Ltd
Notes to the Accounts
for the year ended 30 September 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees	2026		2025
Number			Number

	Average number of persons employed by the company	-		1


3	Investments

Other
investments
£
	Cost
	At 1 October 2025			129,087
	Additions			58,000

	At 30 September 2026			187,087


4	Creditors: amounts falling due within one year	2026		2025
£			£

	Trade creditors	975		950
	Taxation and social security costs	8,261		6,981
		9,236		7,931


5	Creditors: amounts falling due after one year	2026		2025
£			£

	Director's Loan account	17,000		-
		17,000		-


6	Controlling party
	The Company is controlled by A J G Morrison who owns 100% of the issued shares.


7	Other information

	Spinnaker Management Resources Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	10 Torrington Road
	Claygate
	Esher
	Surrey
	KT10 0SA