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COMPANY REGISTRATION NUMBER: 12454872
SP GRAHAM INVESTMENTS LIMITED
FILLETED UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED
26 February 2024
SP GRAHAM INVESTMENTS LIMITED
FINANCIAL STATEMENTS
PERIOD FROM 28 FEBRUARY 2023 TO 26 FEBRUARY 2024
CONTENTS
PAGES
Statement of financial position
1
Notes to the financial statements
2 to 3
SP GRAHAM INVESTMENTS LIMITED
STATEMENT OF FINANCIAL POSITION
26 February 2024
26 Feb 24
27 Feb 23
Note
£
£
£
£
CURRENT ASSETS
Debtors
5
451
100
Cash at bank and in hand
1,753
58,506
-------
--------
2,204
58,606
CREDITORS: amounts falling due within one year
6
( 7,195)
( 49,729)
-------
--------
NET CURRENT (LIABILITIES)/ASSETS
( 4,991)
8,877
-------
-------
TOTAL ASSETS LESS CURRENT LIABILITIES
( 4,991)
8,877
-------
-------
NET (LIABILITIES)/ASSETS
( 4,991)
8,877
-------
-------
CAPITAL AND RESERVES
Called up share capital
100
100
Profit and loss account
( 5,091)
8,777
-------
-------
SHAREHOLDER (DEFICIT)/FUNDS
( 4,991)
8,877
-------
-------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the period ending 26 February 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 20 February 2025 , and are signed on behalf of the board by:
S Graham
Director
Company registration number: 12454872
SP GRAHAM INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
PERIOD FROM 28 FEBRUARY 2023 TO 26 FEBRUARY 2024
1. GENERAL INFORMATION
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 51 Selby Road, Leeds, LS9 0EW.
2. STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared on the historical costs basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover comprises revenue recognised by the company in respect of services provided, inclusive of Value Added Tax.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit and loss. Derivative financial instruments are initially recorded at transaction price and thereafter at fair value with changes recognised in profit and loss. The company holds the following financial assets and liabilities: Cash, Short-term trade and other debtors, and creditors. Cash in the balance sheet comprises cash at banks and in hand and short term deposits with an original maturity date of three months or less. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account before operating profit.
4. TAX ON (LOSS)/PROFIT
Major components of tax (income)/expense
Period from
Period from
28 Feb 23 to
1 Mar 22 to
26 Feb 24
27 Feb 23
£
£
Current tax:
UK current tax expense
351
Adjustments in respect of prior periods
262
Corporation tax refund
( 351)
----
----
Total current tax
( 89)
351
----
----
----
----
Tax on (loss)/profit
( 89)
351
----
----
5. DEBTORS
26 Feb 24
27 Feb 23
£
£
Other debtors
451
100
----
----
6. CREDITORS: amounts falling due within one year
26 Feb 24
27 Feb 23
£
£
Corporation tax
89
Amounts due to related companies
5,000
Other creditors
2,195
49,640
-------
--------
7,195
49,729
-------
--------