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REGISTERED NUMBER: SC380878 (Scotland)
















Unaudited Financial Statements for the Year Ended 31 March 2024

for

Spreng Thomson Holdings Limited

Spreng Thomson Holdings Limited (Registered number: SC380878)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Spreng Thomson Holdings Limited

Company Information
for the Year Ended 31 March 2024







DIRECTORS: Ms L. A. Thomson
C M Spreng





REGISTERED OFFICE: The Herald Building
155 Albion Street
Glasgow
G1 1RU





REGISTERED NUMBER: SC380878 (Scotland)





ACCOUNTANTS: McLay McAlister & McGibbon LLP
Chartered Accountants
145 St Vincent Street
Glasgow
G2 5JF

Spreng Thomson Holdings Limited (Registered number: SC380878)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £   
FIXED ASSETS
Investments 4 150,001 624,520

CREDITORS
Amounts falling due within one year 5 (149,950 ) (437,950 )
NET CURRENT LIABILITIES (149,950 ) (437,950 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

51

186,570

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 49 186,568
SHAREHOLDERS' FUNDS 51 186,570

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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 12 September 2024 and were signed on its behalf by:





C M Spreng - Director


Spreng Thomson Holdings Limited (Registered number: SC380878)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Spreng Thomson Holdings Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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 as modified by the revaluation of certain assets.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Financial instruments
Debtors
Trade debtors and other debtors are recognised at the settlement amount due with appropriate allowances for any irrecoverable amounts when there is objective evidence the asset is impaired.

Cash and cash equivalents
Cash and cash equivalent in the balance sheet comprise cash in hand and bank overdrafts. In the balance sheet bank overdrafts are shown in creditors amounts falling due within one year.

Creditors
Trade creditors and other creditors are recognised where the company has a present obligation resulting from a past event and are recognised at the settlement amount due after allowing for any trade discounts due.

3. EMPLOYEES AND DIRECTORS

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

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST OR VALUATION
At 1 April 2023 624,520
Revaluations (474,519 )
At 31 March 2024 150,001
NET BOOK VALUE
At 31 March 2024 150,001
At 31 March 2023 624,520

Spreng Thomson Holdings Limited (Registered number: SC380878)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. FIXED ASSET INVESTMENTS - continued

Cost or valuation at 31 March 2024 is represented by:

Shares in
group
undertakings
£   
Valuation in 2024 (474,519 )
Cost 624,520
150,001

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Spreng Thomson Ltd
Registered office: The Herald Building 155 Albion Street, Glasgow
Nature of business: Strategic communications
%
Class of shares: holding
Ordinary 100.00

Spreng & Co Ltd
Registered office: The Herald Building 155 Albion Street, Glasgow
Nature of business: Strategic communications
%
Class of shares: holding
Ordinary 100.00

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Amounts owed to group undertakings 149,836 347,762
Other creditors 114 90,188
149,950 437,950