SP Tennis Personal Ltd

SP Tennis Personal Ltd
Contents Page
For the Period 04 January 2024 to 31 March 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

SP Tennis Personal Ltd Accountants' Report For the Period 04 January 2024 to 31 March 2025
You consider that the company is exempt from an audit for the year ended 31 March 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. .................................................... Greenway Accounting 6 Peacock Road Thornbury Gloucestershire BS35 1FF 02 October 2025 1

SP Tennis Personal Ltd
Accountants' Report
For the Period 04 January 2024 to 31 March 2025

You consider that the company is exempt from an audit for the year ended 31 March 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.

....................................................
Greenway Accounting
6 Peacock Road
Thornbury
Gloucestershire
BS35 1FF
02 October 2025

1

Registered Number: 15386974 SP Tennis Personal Ltd
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £
Fixed assets
Tangible fixed assets	3	1,710
		1,710
Current assets
Cash at bank and in hand		5,963
Creditors: amount falling due within one year		(5,220)
Net current assets		743

Total assets less current liabilities		2,453
Net assets		2,453

Capital and reserves
Called up share capital	4	100
Profit and loss account		2,353
Shareholders' funds		2,453

For the period ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 02 October 2025 and were signed by:

-------------------------------
Simon Lee Robert Porter
Director

2

SP Tennis Personal Ltd
Notes to the Abridged Financial Statements
For the Period 04 January 2024 to 31 March 2025

General Information

SP Tennis Personal Ltd is a private company, limited by shares, registered in , registration number 15386974, registration address 36 Downend Road, Horfield, Bristol, BS7 9PF.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery

25% Reducing Balance

2.	Average number of employees Average number of employees during the period was 1.

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Total
	£	£
At 04 January 2024	-	-
Additions	2,281	2,281
Disposals	-	-
At 31 March 2025	2,281	2,281
Depreciation
At 04 January 2024	-	-
Charge for period	571	571
On disposals	-	-
At 31 March 2025	571	571
Net book values
Closing balance as at 31 March 2025	1,710	1,710
Opening balance as at 04 January 2024	-	-

4.

Share Capital

Allotted, called up and fully paid	2025 £
100 Class A shares of £1.00 each	100
	100

3

Registered Number: 15386974

SP TENNIS PERSONAL LTD

Abridged Accounts

Period of accounts Start date: 04 January 2024 End date: 31 March 2025