Caseware UK (AP4) 2023.0.135 2023.0.135 2024-09-302024-09-30falsefalse2023-10-01Electrical installation11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 05012530 2023-10-01 2024-09-30 05012530 2022-10-01 2023-09-30 05012530 2024-09-30 05012530 2023-09-30 05012530 c:Director1 2023-10-01 2024-09-30 05012530 d:OfficeEquipment 2023-10-01 2024-09-30 05012530 d:OfficeEquipment 2024-09-30 05012530 d:OfficeEquipment 2023-09-30 05012530 d:CurrentFinancialInstruments 2024-09-30 05012530 d:CurrentFinancialInstruments 2023-09-30 05012530 d:Non-currentFinancialInstruments 2024-09-30 05012530 d:Non-currentFinancialInstruments 2023-09-30 05012530 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 05012530 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 05012530 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-30 05012530 d:Non-currentFinancialInstruments d:AfterOneYear 2023-09-30 05012530 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-09-30 05012530 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-09-30 05012530 d:ShareCapital 2024-09-30 05012530 d:ShareCapital 2023-09-30 05012530 d:CapitalRedemptionReserve 2024-09-30 05012530 d:CapitalRedemptionReserve 2023-09-30 05012530 d:RetainedEarningsAccumulatedLosses 2024-09-30 05012530 d:RetainedEarningsAccumulatedLosses 2023-09-30 05012530 c:OrdinaryShareClass1 2023-10-01 2024-09-30 05012530 c:OrdinaryShareClass1 2024-09-30 05012530 c:OrdinaryShareClass1 2023-09-30 05012530 c:OrdinaryShareClass2 2023-10-01 2024-09-30 05012530 c:OrdinaryShareClass2 2024-09-30 05012530 c:OrdinaryShareClass2 2023-09-30 05012530 c:OrdinaryShareClass3 2023-10-01 2024-09-30 05012530 c:OrdinaryShareClass3 2024-09-30 05012530 c:OrdinaryShareClass3 2023-09-30 05012530 c:FRS102 2023-10-01 2024-09-30 05012530 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 05012530 c:FullAccounts 2023-10-01 2024-09-30 05012530 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 05012530 e:PoundSterling 2023-10-01 2024-09-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 05012530









SPL PROPERTY SERVICES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
SPL PROPERTY SERVICES LIMITED
REGISTERED NUMBER: 05012530

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 5 
3,395
2,090

Cash at bank and in hand
 6 
9,561
2,068

  
12,956
4,158

Creditors: amounts falling due within one year
 7 
(63,675)
(54,561)

Net current liabilities
  
 
 
(50,719)
 
 
(50,403)

Total assets less current liabilities
  
(50,719)
(50,403)

Creditors: amounts falling due after more than one year
 8 
(14,172)
(16,040)

  

Net liabilities
  
(64,891)
(66,443)


Capital and reserves
  

Called up share capital 
 10 
100
100

Capital redemption reserve
  
10
10

Profit and loss account
  
(65,001)
(66,553)

  
(64,891)
(66,443)


The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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.
Page 1

 
SPL PROPERTY SERVICES LIMITED
REGISTERED NUMBER: 05012530
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2024


The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf 
on
 20 January 2025.






P D Gregory Esq
Director

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
SPL PROPERTY SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

SPL Property Services Limited is incorporated in the United Kingdom. The address of the registered office is given in the Company information page of these financial statements. The principal activity of the company during the year has been that of property maintenance. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

Page 3

 
SPL PROPERTY SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 4

 
SPL PROPERTY SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
25% straight line basis

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.7

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 5

 
SPL PROPERTY SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.9

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.



3.


Employees

The average monthly number of employees, including the director, during the year was as follows:


        2024
        2023
            No.
            No.







Employees
1
1


4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 October 2023
292



At 30 September 2024

292



Depreciation


At 1 October 2023
292



At 30 September 2024

292



Net book value



At 30 September 2024
-



At 30 September 2023
-

Page 6

 
SPL PROPERTY SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

5.


Debtors

2024
2023
£
£


Trade debtors
1,029
1,029

Other debtors
2,256
951

Called up share capital not paid
110
110

3,395
2,090



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
9,561
2,068

9,561
2,068



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
(1,080)
-

Other taxation and social security
9,553
6,359

Other creditors
53,202
46,202

Accruals
2,000
2,000

63,675
54,561



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
14,172
16,040

14,172
16,040


Page 7

 
SPL PROPERTY SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

9.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due 1-2 years

Bank loans
14,172
16,040

14,172
16,040



10.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



24 (2023 - 24) Ordinary shares shares of £1 each
24
24
52 (2023 - 52) Ordinary B shares shares of £1 each
52
52
24 (2023 - 24) Ordinary C shares shares of £1 each
24
24

100

100


 
Page 8