REGISTERED NUMBER:
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C N SPENCER LIMITED |
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ABBREVIATED ACCOUNTS |
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FOR THE YEAR ENDED 30 APRIL 2015 |
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REGISTERED NUMBER:
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C N SPENCER LIMITED |
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ABBREVIATED ACCOUNTS |
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FOR THE YEAR ENDED 30 APRIL 2015 |
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C N SPENCER LIMITED (REGISTERED NUMBER: 00162366) |
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CONTENTS OF THE ABBREVIATED ACCOUNTS |
FOR THE YEAR ENDED 30 APRIL 2015 |
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Page |
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Abbreviated Balance Sheet | 1 |
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Notes to the Abbreviated Accounts | 3 |
C N SPENCER LIMITED (REGISTERED NUMBER: 00162366) |
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ABBREVIATED BALANCE SHEET |
30 APRIL 2015 |
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2015 | 2014 |
Notes | £ | £ | £ | £ |
FIXED ASSETS |
Intangible assets | 2 |
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Tangible assets | 3 |
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CURRENT ASSETS |
Stocks |
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Debtors | 4 |
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Cash at bank and in hand |
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CREDITORS |
Amounts falling due within one year | 5 |
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NET CURRENT ASSETS |
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TOTAL ASSETS LESS CURRENT
LIABILITIES |
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CREDITORS |
Amounts falling due after more than one
year |
5 |
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NET ASSETS |
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CAPITAL AND RESERVES |
Called up share capital | 6 |
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Capital reserve |
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Profit and loss account |
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SHAREHOLDERS' FUNDS |
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C N SPENCER LIMITED (REGISTERED NUMBER: 00162366) |
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ABBREVIATED BALANCE SHEET - continued |
30 APRIL 2015 |
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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. |
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The financial statements were approved by the Board of Directors on
by: |
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C N SPENCER LIMITED (REGISTERED NUMBER: 00162366) |
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NOTES TO THE ABBREVIATED ACCOUNTS |
FOR THE YEAR ENDED 30 APRIL 2015 |
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1. | ACCOUNTING POLICIES |
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Accounting convention |
The financial statements have been prepared under the historical cost convention and in accordance with the |
Financial Reporting Standard for Smaller Entities (effective April 2008). |
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Turnover |
In accordance with the principles of revenue recognition as stated in UITF 40 and Application Note G, turnover |
represents the value of work done in the accounting period, including estimates of amounts not yet invoiced. |
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Intangible fixed assets |
Purchased Payment Entitlement to secure future single payments under the European Union Common |
Agricultural Policy was amortised on a straight-line basis until 2012, which was when the expected life of the |
scheme came to an end. |
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Tangible fixed assets |
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Freehold property | - |
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Plant and machinery | - |
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Motor vehicles | - |
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Office equipment | - |
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Stocks |
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow |
moving items. |
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Deferred tax |
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance |
sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or |
a right to pay less or to receive more tax. |
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Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in |
which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance |
sheet date. |
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Hire purchase and leasing commitments |
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held |
under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases |
are depreciated over their estimated useful lives or the lease term, whichever is the shorter. |
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The interest element of these obligations is charged to the profit and loss account over the relevant period. The |
capital element of the future payments is treated as a liability. |
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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 the profit and loss account in the period to which they relate. |
C N SPENCER LIMITED (REGISTERED NUMBER: 00162366) |
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NOTES TO THE ABBREVIATED ACCOUNTS - continued |
FOR THE YEAR ENDED 30 APRIL 2015 |
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2. | INTANGIBLE FIXED ASSETS |
Total |
£ |
COST |
At 1 May 2014 |
and 30 April 2015 |
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AMORTISATION |
At 1 May 2014 |
and 30 April 2015 |
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NET BOOK VALUE |
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At 30 April 2015 |
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At 30 April 2014 |
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3. | TANGIBLE FIXED ASSETS |
Total |
£ |
COST |
At 1 May 2014 |
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Additions |
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Disposals | ( |
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At 30 April 2015 |
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DEPRECIATION |
At 1 May 2014 |
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Charge for year |
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Eliminated on disposal | ( |
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At 30 April 2015 |
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NET BOOK VALUE |
At 30 April 2015 |
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At 30 April 2014 |
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4. |
DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR |
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The aggregate total of debtors falling due after more than one year is £
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5. | CREDITORS |
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Creditors include an amount of £
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C N SPENCER LIMITED (REGISTERED NUMBER: 00162366) |
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NOTES TO THE ABBREVIATED ACCOUNTS - continued |
FOR THE YEAR ENDED 30 APRIL 2015 |
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6. | CALLED UP SHARE CAPITAL |
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Allotted, issued and fully paid: |
Number: | Class: | Nominal | 2015 | 2014 |
value: | £ | £ |
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Ordinary | £1.00 |
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7. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES |
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The following advances and credits to a director subsisted during the years ended 30 April 2015 and |
30 April 2014: |
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2015 | 2014 |
£ | £ |
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Balance outstanding at start of year |
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Amounts advanced |
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Amounts repaid | ( |
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Balance outstanding at end of year |
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