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Company Registration No. 13070466 (England and Wales)
S AND P HOLDINGS (BRISTOL) LTD Unaudited accounts for the year ended 31 December 2023
S AND P HOLDINGS (BRISTOL) LTD Unaudited accounts Contents
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S AND P HOLDINGS (BRISTOL) LTD Company Information for the year ended 31 December 2023
Directors
SIMON HARNAMAN PETER McBRIDE EMMA McBRIDE ELIZABETH DUPE
Company Number
13070466 (England and Wales)
Registered Office
41 NORTH VIEW WESTBURY PARK BRISTOL BS6 7PY UNITED KINGDOM
Accountants
VIRTUAL BUSINESS ACCOUNTING 10 RIDGEWAY ROAD LONG ASHTON BRISTOL SOMERSET BS41 9EU
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S AND P HOLDINGS (BRISTOL) LTD Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Investments
55,419 
55,875 
Current assets
Debtors
202 
202 
Cash at bank and in hand
99 
130 
301 
332 
Creditors: amounts falling due within one year
(62,370)
(72,639)
Net current liabilities
(62,069)
(72,307)
Total assets less current liabilities
(6,650)
(16,432)
Provisions for liabilities
Deferred tax
(1,978)
- 
Net liabilities
(8,628)
(16,432)
Capital and reserves
Called up share capital
202 
202 
Fair value reserve
10,410 
2,345 
Profit and loss account
(19,240)
(18,979)
Shareholders' funds
(8,628)
(16,432)
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 23 September 2024 and were signed on its behalf by
SIMON HARNAMAN Director Company Registration No. 13070466
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S AND P HOLDINGS (BRISTOL) LTD Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
S AND P HOLDINGS (BRISTOL) LTD is a private company, limited by shares, registered in England and Wales, registration number 13070466. The registered office is 41 NORTH VIEW, WESTBURY PARK, BRISTOL, BS6 7PY, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Investments
Investments in shares and unit trusts are included at fair value.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
4
Investments
Other investments 
£ 
Valuation at 1 January 2023
55,875 
Additions
14,778 
Fair value adjustments
8,065 
Disposals
(23,299)
Valuation at 31 December 2023
55,419 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
202 
202 
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S AND P HOLDINGS (BRISTOL) LTD Notes to the Accounts for the year ended 31 December 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
- 
599 
Other creditors
61,470 
71,020 
Accruals
900 
1,020 
62,370 
72,639 
7
Transactions with related parties
The Company has received funds totalling £61,470 as at 31st December 2023 (2022: £71,020) from Absolute Wealth Management Ltd, a related party.
8
Average number of employees
During the year the average number of employees was 4 (2022: 4).
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