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REGISTERED NUMBER: 05614869 (England and Wales)














Financial Statements

for the Year Ended 29 September 2022

for

SPI Group Limited

SPI Group Limited (Registered number: 05614869)

Contents of the Financial Statements
for the Year Ended 29 September 2022










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


SPI Group Limited

Company Information
for the Year Ended 29 September 2022







DIRECTORS: J A Elder
M C Holt





REGISTERED OFFICE: Brooke Court
Lower Meadow Road
Handforth
Wilmslow
SK9 3ND





REGISTERED NUMBER: 05614869 (England and Wales)





ACCOUNTANTS: SB&P
Chartered Accountants
Oriel House
2-8 Oriel Road
Bootle
Liverpool
Merseyside
L20 7EP

SPI Group Limited (Registered number: 05614869)

Balance Sheet
29 September 2022

29.9.22 29.9.21
Notes £    £    £    £   
FIXED ASSETS
Investments 4 435 435

CURRENT ASSETS
Debtors 5 700 700
Cash in hand 298 298
998 998
CREDITORS
Amounts falling due within one year 6 42 42
NET CURRENT ASSETS 956 956
TOTAL ASSETS LESS CURRENT LIABILITIES 1,391 1,391

CREDITORS
Amounts falling due after more than one year 7 400 400
NET ASSETS 991 991

CAPITAL AND RESERVES
Called up share capital 8 132 132
Retained earnings 859 859
SHAREHOLDERS' FUNDS 991 991

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 September 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 September 2022 in accordance with Section 476 of the Companies Act 2006.

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.

SPI Group Limited (Registered number: 05614869)

Balance Sheet - continued
29 September 2022


The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 29 September 2023 and were signed on its behalf by:





J A Elder - Director


SPI Group Limited (Registered number: 05614869)

Notes to the Financial Statements
for the Year Ended 29 September 2022


1. STATUTORY INFORMATION

SPI Group Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2021 - NIL).

4. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 30 September 2021
and 29 September 2022 435
NET BOOK VALUE
At 29 September 2022 435
At 29 September 2021 435

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.9.22 29.9.21
£    £   
Amounts owed by group undertakings 700 700

SPI Group Limited (Registered number: 05614869)

Notes to the Financial Statements - continued
for the Year Ended 29 September 2022


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.9.22 29.9.21
£    £   
Other creditors 42 42

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
29.9.22 29.9.21
£    £   
Amounts owed to group undertakings 400 400

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 29.9.22 29.9.21
value: £    £   
132 Ordinary £1 132 132