ACCOUNTT - Pages for filing

Registered number: 10182414 (England & Wales)

	SPINK HOLLAND ST LIMITED
	DIRECTOR'S REPORT AND UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 30 APRIL 2025
	Pages for Filing with Registrar


SPINK HOLLAND ST LIMITED

CONTENTS

	Page
Company Information	1
Balance Sheet	2
Notes to the Financial Statements	3 - 5


SPINK HOLLAND ST LIMITED

COMPANY INFORMATION

Director	Michael Spink


Registered number	10182414


Registered office	40 Queen Anne Street
	London
	W1G 9EL


Accountants	Lewis Golden LLP
	40 Queen Anne Street
	London
	W1G 9EL

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Registered number: 10182414 (England & Wales) SPINK HOLLAND ST LIMITED

BALANCE SHEET

AS AT 30 APRIL 2025

		2025		2024
Note		£		£


Current assets
Stocks		5,523,670		5,725,995
Cash at bank and in hand		149,341		5,504
		5,673,011		5,731,499
Creditors: amounts falling due within one year	4	(2,015,150)		(5,666,607)
Net current assets			3,657,861		64,892
Creditors: amounts falling due after more than one year	5		(3,412,500)		-

Net assets			245,361		64,892

Capital and reserves
Called up share capital	6	-	-
Profit and loss account		245,361	64,892
		245,361	64,892

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and the member has not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the Director's Report and Profit and Loss Account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the director:

Michael Spink

Director

Date: 22 October 2025

The notes on pages 3 to 5 form part of these financial statements.

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SPINK HOLLAND ST LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

1.	General information

Spink Holland St Limited is a private company limited by share capital, incorporated in England & Wales, registered number 10182414. The address of the registered office is 40 Queen Anne Street, London W1G 9EL.

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 Section 1A - Small Entities of Financial Reporting Standard 102, the 'Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the Companies Act 2006.

2.2

Going concern

The financial statements have been prepared on a going concern basis. The shareholder has provided notice that they will support the operational needs of the company for a period of at least twelve months from the date of approval of the financial statements, in order to allow the company to meet its liabilities as and when they fall due unless circumstances change in a manner such that it would or might no longer be open to them to provide such financial support.

2.3

Finance costs

Finance costs are charged to the Profit and Loss Account over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.4

Borrowing costs

All borrowing costs are recognised in the Profit and Loss Account in the year in which they are incurred.

2.5

Taxation

Tax is recognised in the Profit and Loss Account.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

2.6

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Profit and Loss Account.

2.7

Debtors

Short-term debtors are measured at the transaction price, less any impairment.

2.8

Creditors

Short-term creditors are measured at the transaction price.

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SPINK HOLLAND ST LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

2.Accounting policies (continued)

2.9

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Employees

The average monthly number of employees, including the director, during the year was 1 (2024 - 1).

4.	Creditors: amounts falling due within one year
		2025	2024
		£	£

Amounts owed to group undertakings	2,009,378	5,385,282
Taxation and social security	772	74,000
Other creditors	5,000	207,325
	2,015,150	5,666,607

5.	Creditors: amounts falling due after more than one year
		2025	2024
		£	£

	Other loans	3,412,500	-

Included in creditors: amounts falling due after more than one year is a bank loan totaling £3,412,500 which is secured by a fixed charge over the property and undertakings of the company.

6.	Share capital

Share capital is comprised of 5 (2024 - 5) ordinary shares of nominal value £0.01 each.

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SPINK HOLLAND ST LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

7.	Related party transactions
	The company has taken advantage of the exemption provided by FRS 102 Section 1A from disclosing transactions with members of the same group that are wholly owned. The company is not required to disclose transactions with entities under common ownership, in accordance with FRS 102, Section 1A.

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