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REGISTERED NUMBER: 11278879 (England and Wales)
























UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024

FOR

SP & A INVESTMENTS LTD

SP & A INVESTMENTS LTD (REGISTERED NUMBER: 11278879)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


SP & A INVESTMENTS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MARCH 2024







DIRECTORS: S P Ward
Mrs A Ward





REGISTERED OFFICE: Turnesc House
Hull Road
Osgodby
Selby
North Yorkshire
YO8 5HG





REGISTERED NUMBER: 11278879 (England and Wales)





ACCOUNTANTS: CGA
Chartered Certified Accountants
3 & 4 Park Court
Riccall Road
Escrick
York
North Yorkshire
YO19 6ED

SP & A INVESTMENTS LTD (REGISTERED NUMBER: 11278879)

STATEMENT OF FINANCIAL POSITION
31ST MARCH 2024

2024 2023
Notes £    £   
CURRENT ASSETS
Investments 4 122,500 212,500
Cash at bank 222,766 99,116
345,266 311,616
CREDITORS
Amounts falling due within one year 5 310,423 310,219
NET CURRENT ASSETS 34,843 1,397
TOTAL ASSETS LESS CURRENT LIABILITIES 34,843 1,397

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 34,841 1,395
SHAREHOLDERS' FUNDS 34,843 1,397

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2024 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.

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 26th July 2024 and were signed on its behalf by:




S P Ward - Director



Mrs A Ward - Director


SP & A INVESTMENTS LTD (REGISTERED NUMBER: 11278879)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024

1. STATUTORY INFORMATION

SP & A Investments Ltd 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable as interest on investments.

Income is recognised when the revenue repayments of the investments become due.

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 statement of financial position date.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4. CURRENT ASSET INVESTMENTS
2024 2023
£    £   
Unlisted investments 122,500 212,500

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 1 133
Taxation and social security 8,576 -
Other creditors 301,846 310,086
310,423 310,219

6. RELATED PARTY DISCLOSURES

At the balance sheet date, the company owed £311,066 (2023: £309,306) to members of key management personnel. No interest has been charged to the company in respect of this loan which is repayable on demand and is presented within creditors due within one year.