REGISTERED NUMBER: 04494820 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 OCTOBER 2024 TO 31 JULY 2025

FOR

SPARROW HALL TRADING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J M Pratt

J E Pratt

R C Pratt

SECRETARY:

J M Pratt

REGISTERED OFFICE:

Sparrow Hall Farm

Leighton Road

Edlesborough

Dunstable

Bedfordshire

LU6 2ES

REGISTERED NUMBER:

04494820 (England and Wales)

ACCOUNTANTS:

Philip Barnes & Co Limited

Chartered Accountants

The Old Council Chambers

Halford Street

Tamworth

Staffordshire

B79 7RB

FIXED ASSETS

Tangible assets

4

-

306,835

CURRENT ASSETS

Stocks

-

5,050

Debtors

5

343,056

24,142

Cash at bank and in hand

484,080

391,379

827,136

420,571

CREDITORS

Amounts falling due within one year

6

96,314

79,140

NET CURRENT ASSETS

730,822

341,431

TOTAL ASSETS LESS CURRENT LIABILITIES

730,822

648,266

PROVISIONS FOR LIABILITIES

-

13,182

NET ASSETS

730,822

635,084

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

730,722

634,984

SHAREHOLDERS' FUNDS

730,822

635,084

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 July 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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 September 2025 and were signed on its behalf by:

J M Pratt - Director

1.	STATUTORY INFORMATION

Sparrow Hall Trading 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.

The significant accounting policies applied in the preparation of the financial statements are set out below. These policies have been consistently applied to all periods presented unless otherwise stated.

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

-

15% reducing balance

Motor vehicles

-

25% 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 period comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 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

The average number of employees during the period was 2 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

property

machinery

vehicles

Totals

£

£

£

£

COST

At 1 October 2024

254,113

209,441

11,000

474,554

Additions

-

705

-

705

Disposals

(254,113

)

(210,146

)

(11,000

)

(475,259

)

At 31 July 2025

-

-

-

-

DEPRECIATION

At 1 October 2024

-

160,956

6,763

167,719

Eliminated on disposal

-

(160,956

)

(6,763

)

(167,719

)

At 31 July 2025

-

-

-

-

NET BOOK VALUE

At 31 July 2025

-

-

-

-

At 30 September 2024

254,113

48,485

4,237

306,835

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

5,561

9,487

Other debtors

337,495

14,655

343,056

24,142

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

29,920

19,874

Taxation and social security

26,831

26,356

Other creditors

39,563

32,910

96,314

79,140

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 31 July 2025 and the year ended 30 September 2024:

2025

2024

£

£

J M Pratt

Balance outstanding at start of period

569

-

Amounts advanced

164,206

569

Amounts repaid

(4,845

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

159,930

569

J E Pratt

Balance outstanding at start of period

820

-

Amounts advanced

128,820

820

Amounts repaid

(3,800

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

125,840

820

R C Pratt

Balance outstanding at start of period

442

-

Amounts advanced

29,290

442

Amounts repaid

(855

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

28,877

442

No interest has been charged on the above.

9.	RELATED PARTY DISCLOSURES