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REGISTERED NUMBER: 05480627 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

SPABROOK LIMITED

SPABROOK LIMITED (REGISTERED NUMBER: 05480627)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


SPABROOK LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2025







DIRECTORS: R J Hill
Mrs D A Hill





SECRETARY: R J Hill





REGISTERED OFFICE: Empress House
43a Binley Road
Coventry
CV3 1HU





REGISTERED NUMBER: 05480627 (England and Wales)





ACCOUNTANTS: Walker Thompson Ltd
Accountants and Registered Auditors
Empress House
43A Binley Road
Coventry
CV3 1HU

SPABROOK LIMITED (REGISTERED NUMBER: 05480627)

BALANCE SHEET
30 JUNE 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 474 465
Investment property 5 1,685,000 1,685,000
1,685,474 1,685,465

CURRENT ASSETS
Debtors 6 172,702 163,702
Cash at bank 1,893 2,778
174,595 166,480
CREDITORS
Amounts falling due within one year 7 385,006 409,730
NET CURRENT LIABILITIES (210,411 ) (243,250 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,475,063

1,442,215

CREDITORS
Amounts falling due after more than one
year

8

(701,050

)

(701,050

)

PROVISIONS FOR LIABILITIES (114,469 ) (86,995 )
NET ASSETS 659,544 654,170

CAPITAL AND RESERVES
Called up share capital 9 2 2
Fair value reserve 10 370,496 370,496
Retained earnings 10 289,046 283,672
SHAREHOLDERS' FUNDS 659,544 654,170

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

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

SPABROOK LIMITED (REGISTERED NUMBER: 05480627)

BALANCE SHEET - continued
30 JUNE 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 7 August 2025 and were signed on its behalf by:





R J Hill - Director


SPABROOK LIMITED (REGISTERED NUMBER: 05480627)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

1. STATUTORY INFORMATION

Spabrook Limited 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 as modified by the revaluation of certain assets.

Turnover
Turnover represents letting income and property recharges.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on cost
Office equipment - 25% on cost

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 2 (2024 - 2 ) .

SPABROOK LIMITED (REGISTERED NUMBER: 05480627)

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

4. TANGIBLE FIXED ASSETS
Fixtures
and Office
fittings equipment Totals
£    £    £   
COST
At 1 July 2024 6,108 2,419 8,527
Additions 632 - 632
At 30 June 2025 6,740 2,419 9,159
DEPRECIATION
At 1 July 2024 6,108 1,954 8,062
Charge for year 158 465 623
At 30 June 2025 6,266 2,419 8,685
NET BOOK VALUE
At 30 June 2025 474 - 474
At 30 June 2024 - 465 465

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 July 2024
and 30 June 2025 1,685,000
NET BOOK VALUE
At 30 June 2025 1,685,000
At 30 June 2024 1,685,000

Fair value at 30 June 2025 is represented by:
£   
Valuation in 2019 759,403
Valuation in 2022 (427,000 )
Valuation in 2024 125,000
Cost 1,227,597
1,685,000

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

2025 2024
£    £   
Cost 1,227,597 1,227,597

investment properties were valued on an open market basis on 31 July 2023 by Bromwich Hardy, professional valuers .

SPABROOK LIMITED (REGISTERED NUMBER: 05480627)

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

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Amounts owed by participating interests 168,202 163,702
Other debtors 4,500 -
172,702 163,702

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors - 3,006
Taxation and social security 11,353 2,880
Other creditors 373,653 403,844
385,006 409,730

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Other creditors 701,050 701,050

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Debentures more 5yr non-instal 701,050 701,050

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
1 A ordinary 1 1 1
1 B ordinary 1 1 1
2 2

10. RESERVES
Fair
Retained value
earnings reserve Totals
£    £    £   

At 1 July 2024 283,672 370,496 654,168
Profit for the year 10,948 10,948
Dividends (5,574 ) (5,574 )
At 30 June 2025 289,046 370,496 659,542