REGISTERED NUMBER: SC380878 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Spreng Thomson Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Ms L. A. Thomson

C M Spreng

REGISTERED OFFICE:

The Herald Building

155 Albion Street

Glasgow

G1 1RU

REGISTERED NUMBER:

SC380878 (Scotland)

ACCOUNTANTS:

McLay McAlister & McGibbon LLP

Chartered Accountants

145 St Vincent Street

Glasgow

G2 5JF

FIXED ASSETS

Investments

4

150,000

150,001

CREDITORS

Amounts falling due within one year

5

(149,950

)

(149,950

)

NET CURRENT LIABILITIES

(149,950

)

(149,950

)

TOTAL ASSETS LESS CURRENT LIABILITIES

50

51

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

48

49

SHAREHOLDERS' FUNDS

50

51

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 October 2025 and were signed on its behalf by:

C M Spreng - Director

1.	STATUTORY INFORMATION

Spreng Thomson Holdings Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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 as modified by the revaluation of certain assets.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

Debtors

Trade debtors and other debtors are recognised at the settlement amount due with appropriate allowances for any irrecoverable amounts when there is objective evidence the asset is impaired.

Cash and cash equivalents

Cash and cash equivalent in the balance sheet comprise cash in hand and bank overdrafts. In the balance sheet bank overdrafts are shown in creditors amounts falling due within one year.

Creditors

Trade creditors and other creditors are recognised where the company has a present obligation resulting from a past event and are recognised at the settlement amount due after allowing for any trade discounts due.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST OR VALUATION

At 1 April 2024

150,001

Revaluations

(1

)

At 31 March 2025

150,000

NET BOOK VALUE

At 31 March 2025

150,000

At 31 March 2024

150,001

Cost or valuation at 31 March 2025 is represented by:

Shares in

group

undertakings

£

Valuation in 2024

(474,519

)

Valuation in 2025

(1

)

Cost

624,520

150,000

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Spreng Thomson Ltd

Registered office: The Herald Building 155 Albion Street, Glasgow

Nature of business: Strategic communications

%

Class of shares:

holding

Ordinary

100.00

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Amounts owed to group undertakings

149,836

149,836

Other creditors

114

114

149,950

149,950