Company Registration No. 15892829 (England and Wales)
Spratt Properties Ltd
Unaudited accounts
for the period from 12 August 2024 to 30 September 2025
Spratt Properties Ltd
Unaudited accounts
Contents
Spratt Properties Ltd
Company Information
for the period from 12 August 2024 to 30 September 2025
Company Number
15892829 (England and Wales)
Registered Office
Office 12a Equinox South
Great Park Road
Bradley Stoke
Bristol
BS32 4QL
United Kingdom
Accountants
Evans Entwistle
Office 12a
Equinox South, Great Park Road
Bradley Stoke
Bristol
BS32 4QL
Spratt Properties Ltd
Statement of financial position
as at 30 September 2025
Cash at bank and in hand
3,724
Creditors: amounts falling due within one year
(115,952)
Net current liabilities
(97,325)
Total assets less current liabilities
92,549
Creditors: amounts falling due after more than one year
(118,633)
Provisions for liabilities
Profit and loss account
(27,306)
Shareholders' funds
(27,304)
For the period ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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.
The members have agreed to the preparation of abridged accounts for the period in accordance with Section 444(2A).
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 27 October 2025 and were signed on its behalf by
Adam Spratt
Director
Company Registration No. 15892829
Spratt Properties Ltd
Notes to the Accounts
for the period from 12 August 2024 to 30 September 2025
Spratt Properties Ltd is a private company, limited by shares, registered in England and Wales, registration number 15892829. The registered office is Office 12a Equinox South, Great Park Road, Bradley Stoke, Bristol, BS32 4QL, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Spratt Properties Ltd
Notes to the Accounts
for the period from 12 August 2024 to 30 September 2025
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Tangible fixed assets
Total
At 30 September 2025
244,150
At 30 September 2025
54,276
At 30 September 2025
189,874
Accelerated capital allowances
1,220
Charged to the profit and loss account
1,220
Provision at end of period
1,220
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
Shares issued during the period:
2 Ordinary shares of £1 each
2
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Transactions with related parties
At the balance sheet date the company owed the following
- SAS Logistics Contracts Ltd (12703496) £31,692 (2024: N/A)
8
Average number of employees
During the period the average number of employees was 0.