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REGISTERED NUMBER: 04315901 (England and Wales)













UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1ST NOVEMBER 2023 TO 31ST MARCH 2025

FOR

S.P.SABAN LTD

S.P.SABAN LTD (REGISTERED NUMBER: 04315901)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1ST NOVEMBER 2023 TO 31ST MARCH 2025




Page

Abridged Balance Sheet 1

Notes to the Financial Statements 3


S.P.SABAN LTD (REGISTERED NUMBER: 04315901)

ABRIDGED BALANCE SHEET
31ST MARCH 2025

31.3.25 31.10.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 6,862 503

CURRENT ASSETS
Debtors 446 6,025
Cash at bank 3,406 352
3,852 6,377
CREDITORS
Amounts falling due within one year 6,265 9,656
NET CURRENT LIABILITIES (2,413 ) (3,279 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,449

(2,776

)

PROVISIONS FOR LIABILITIES 1,754 143
NET ASSETS/(LIABILITIES) 2,695 (2,919 )

CAPITAL AND RESERVES
Called up share capital 5 2 2
Retained earnings 6 2,693 (2,921 )
SHAREHOLDERS' FUNDS 2,695 (2,919 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31st March 2025 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.SABAN LTD (REGISTERED NUMBER: 04315901)

ABRIDGED BALANCE SHEET - continued
31ST MARCH 2025


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 Income Statement and an abridged Balance Sheet for the period ended 31st March 2025 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 27th August 2025 and were signed by:





S P Saban - Director


S.P.SABAN LTD (REGISTERED NUMBER: 04315901)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1ST NOVEMBER 2023 TO 31ST MARCH 2025

1. STATUTORY INFORMATION

S.P.Saban Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 04315901

Registered office: The Foundry
9 Park Lane
Puckeridge
Ware
Hertfordshire
SG11 1RL

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.

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 - 25% on reducing balance
Computer equipment - 15% on reducing balance

Taxation
Taxation for the period 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.


S.P.SABAN LTD (REGISTERED NUMBER: 04315901)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1ST NOVEMBER 2023 TO 31ST MARCH 2025

2. ACCOUNTING POLICIES - continued
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 period 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 period was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1st November 2023 8,186
Additions 7,448
Disposals (6,960 )
At 31st March 2025 8,674
DEPRECIATION
At 1st November 2023 7,683
Charge for period 913
Eliminated on disposal (6,784 )
At 31st March 2025 1,812
NET BOOK VALUE
At 31st March 2025 6,862
At 31st October 2023 503

S.P.SABAN LTD (REGISTERED NUMBER: 04315901)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1ST NOVEMBER 2023 TO 31ST MARCH 2025

5. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.25 31.10.23
value: £    £   
2 Ordinary £1 2 2

6. RESERVES
Retained
earnings
£   

At 1st November 2023 (2,921 )
Profit for the period 5,614
At 31st March 2025 2,693

7. ULTIMATE CONTROLLING PARTY

The company is ultimately controlled by the director.