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REGISTERED NUMBER: 11578559 (England and Wales)










Report of the Director and


Abridged Financial Statements for the Year Ended 30 September 2024

for

S.P.A. Servicing And Repairs Ltd

S.P.A. Servicing And Repairs Ltd (Registered number: 11578559)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Report of the Director 2

Abridged Balance Sheet 3

Notes to the Financial Statements 5


S.P.A. Servicing And Repairs Ltd

Company Information
for the Year Ended 30 September 2024







DIRECTOR: S A Langsdon





REGISTERED OFFICE: Unit B1
The Ropewalk
Ilkeston
Derbyshire
DE7 5HX





REGISTERED NUMBER: 11578559 (England and Wales)





ACCOUNTANTS: NRB Accountancy Limited
40 Market Place
Belper
Derbyshire
DE56 1FZ

S.P.A. Servicing And Repairs Ltd (Registered number: 11578559)

Report of the Director
for the Year Ended 30 September 2024

The director presents his report with the financial statements of the company for the year ended 30 September 2024.

DIRECTOR
S A Langsdon held office during the whole of the period from 1 October 2023 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





S A Langsdon - Director


27 June 2025

S.P.A. Servicing And Repairs Ltd (Registered number: 11578559)

Abridged Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,962 3,949

CURRENT ASSETS
Stocks 1,500 1,500
Debtors 5,912 3,902
Cash at bank and in hand 3,015 2,626
10,427 8,028
CREDITORS
Amounts falling due within one year 35,733 36,477
NET CURRENT LIABILITIES (25,306 ) (28,449 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(22,344

)

(24,500

)

CREDITORS
Amounts falling due after more than one
year

5

19,385

18,717
NET LIABILITIES (41,729 ) (43,217 )

CAPITAL AND RESERVES
Called up share capital 3 3
Retained earnings (41,732 ) (43,220 )
SHAREHOLDERS' FUNDS (41,729 ) (43,217 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

S.P.A. Servicing And Repairs Ltd (Registered number: 11578559)

Abridged Balance Sheet - continued
30 September 2024


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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 September 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 June 2025 and were signed by:





S A Langsdon - Director


S.P.A. Servicing And Repairs Ltd (Registered number: 11578559)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

S.P.A. Servicing And Repairs 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, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

S.P.A. Servicing And Repairs Ltd (Registered number: 11578559)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 October 2023
and 30 September 2024 14,264
DEPRECIATION
At 1 October 2023 10,315
Charge for year 987
At 30 September 2024 11,302
NET BOOK VALUE
At 30 September 2024 2,962
At 30 September 2023 3,949

5. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE
YEARS
30.9.24 30.9.23
£    £   
Repayable by instalments
Bank loans more 5 yr by instal 19,385 18,717

6. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year the director, Mr S Langsdon, introduced funds to and withdrew funds from the company by way of a director's loan account.This loan is interest free and repayable upon demand. At the year end the company owed the director £25,217 (2023: £29,284) and this amount is included in creditors.