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REGISTERED NUMBER: 11300136 (England and Wales)








FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2025

FOR

SPUR VALUE PARTNERS LTD

PREVIOUSLY KNOWN AS
R SIGMA PARTNERS UK LIMITED

SPUR VALUE PARTNERS LTD (REGISTERED NUMBER: 11300136)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


SPUR VALUE PARTNERS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH APRIL 2025







DIRECTORS: T C Hufnagel
M B Schmitter





REGISTERED OFFICE: 15 Berkeley Street
London
W1J 8DY





REGISTERED NUMBER: 11300136 (England and Wales)





ACCOUNTANTS: Avraam Associates Limited
Chartered Accountants
495 Green Lanes
London
N13 4BS

SPUR VALUE PARTNERS LTD (REGISTERED NUMBER: 11300136)

BALANCE SHEET
30TH APRIL 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 33,167 -
Investments 5 5,075 85,500
38,242 85,500

CURRENT ASSETS
Debtors 6 86,970 25,823
Cash at bank 145,715 310,352
232,685 336,175
CREDITORS
Amounts falling due within one year 7 68,751 64,533
NET CURRENT ASSETS 163,934 271,642
TOTAL ASSETS LESS CURRENT LIABILITIES 202,176 357,142

CAPITAL AND RESERVES
Called up share capital 9 100 100
Revaluation reserve 10 (80,425 ) -
Retained earnings 282,501 357,042
SHAREHOLDERS' FUNDS 202,176 357,142

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2025 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.

SPUR VALUE PARTNERS LTD (REGISTERED NUMBER: 11300136)

BALANCE SHEET - continued
30TH APRIL 2025


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 28th July 2025 and were signed on its behalf by:





T C Hufnagel - Director


SPUR VALUE PARTNERS LTD (REGISTERED NUMBER: 11300136)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2025

1. STATUTORY INFORMATION

Spur Value Partners 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.

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.

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.
Land and buildings - 20% on cost
Plant and machinery etc - 33% on cost and 25% on reducing balance

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - NIL ) .

SPUR VALUE PARTNERS LTD (REGISTERED NUMBER: 11300136)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2025

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
Additions 6,459 26,708 33,167
At 30th April 2025 6,459 26,708 33,167
NET BOOK VALUE
At 30th April 2025 6,459 26,708 33,167

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1st May 2024 85,500
Additions 214,294
Disposals (214,294 )
Impairments (80,425 )
At 30th April 2025 5,075
NET BOOK VALUE
At 30th April 2025 5,075
At 30th April 2024 85,500

Cost or valuation at 30th April 2025 is represented by:

Other
investments
£   
Valuation in 2025 5,075

If the investment had not been revalued it would have been included at the following historical cost:

2025 2024
£    £   
Cost 85,500 85,500

The investment was valued on an open market basis on 30th April 2025 by Petrus Advisers Ltd .

SPUR VALUE PARTNERS LTD (REGISTERED NUMBER: 11300136)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2025

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors - 23,047
Other debtors 86,970 2,776
86,970 25,823

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 14,509 -
Taxation and social security 15,776 24,125
Other creditors 38,466 40,408
68,751 64,533

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2025 2024
£    £   
Within one year 93,607 -
Between one and five years 665,834 -
759,441 -

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
100 Ordinary £1 100 100

10. RESERVES
Revaluation
reserve
£   
Transfer (80,425 )

At 30th April 2025 (80,425 )