Sp73 Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 12374781

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		10,933		13,806

			10,933		13,806
CURRENT ASSETS
Debtors	5	-		3,600
Cash at bank and in hand		38,963		21,258

		38,963		24,858
Creditors: Amounts Falling Due Within One Year	6	(47,153 )		(35,911 )

NET CURRENT ASSETS (LIABILITIES)			(8,190 )		(11,053 )

TOTAL ASSETS LESS CURRENT LIABILITIES			2,743		2,753

PROVISIONS FOR LIABILITIES
Deferred Taxation			(2,077 )		(2,623 )

NET ASSETS			666		130

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			566		30

SHAREHOLDERS' FUNDS			666		130

Page 1

Page 2

Sp73 Ltd

Balance Sheet (continued)

As At 31 December 2024

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Stephen Pond

Director

17 September 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Sp73 Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12374781 . The registered office is 29 Coopers Row, Iver, Buckinghamshire, SL0 0HP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

The turnover shown in the profit and loss account represents the fair value of revenue earned during the period based on work done for and accepted by clients, excluding VAT.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles

5 years

2.4. Taxation

Income tax expense represents the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2024	2023
Director	1	1

	1	1

4. Tangible Assets

	Motor Vehicles
	£
Cost
As at 1 January 2024	14,340

As at 31 December 2024	14,340

...CONTINUED

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Sp73 Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

Depreciation
As at 1 January 2024	534
Provided during the period	2,873

As at 31 December 2024	3,407

Net Book Value
As at 31 December 2024	10,933

As at 1 January 2024	13,806

5. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	-	3,600

6. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Corporation tax	6,653	154
Accruals and deferred income	1,080	270
Director's loan account	39,420	35,487

	47,153	35,911

7. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	100	100

8. Directors Advances, Credits and Guarantees

Dividends paid to directors

	2024	2023
	£	£
Mr Stephen Pond	25,500	22,500

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