21 August 2025 false No description of principal activity Taxfiler 2024.6 16664551business:PrivateLimitedCompanyLtd2025-08-212025-09-30 166645512025-08-20 166645512025-08-212025-09-30 16664551business:AuditExemptWithAccountantsReport2025-08-212025-09-30 16664551business:AbridgedAccounts2025-08-212025-09-30 166645512025-09-30 16664551business:Director12025-08-212025-09-30 16664551business:RegisteredOffice2025-08-212025-09-30 16664551core:WithinOneYear2025-09-30 16664551core:AfterOneYear2025-09-30 16664551core:ShareCapitalcore:PreviouslyStatedAmount2025-09-30 16664551core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-09-30 16664551core:PreviouslyStatedAmount2025-09-30 16664551business:SmallEntities2025-08-212025-09-30 16664551countries:EnglandWales2025-08-212025-09-30 16664551core:AcceleratedTaxDepreciationDeferredTax2025-09-30 16664551business:OrdinaryShareClass12025-08-212025-09-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 16664551 (England and Wales)
Spratt Group Ltd Unaudited accounts for the period from 21 August 2025 to 30 September 2025
Spratt Group Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Spratt Group Ltd Company Information for the period from 21 August 2025 to 30 September 2025
Director
Adam Spratt
Company Number
16664551 (England and Wales)
Registered Office
Venta House Maesglas Retail Park Newport NP20 2NS United Kingdom
Accountants
Evans Entwistle Office 12a Equinox South, Great Park Road Bradley Stoke Bristol BS32 4QL
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Spratt Group Ltd Statement of financial position as at 30 September 2025
2025 
Notes
£ 
Fixed assets
Tangible assets
4
814,452 
Current assets
Debtors
1,450,598 
Cash at bank and in hand
210,660 
1,661,258 
Creditors: amounts falling due within one year
(192,987)
Net current assets
1,468,271 
Total assets less current liabilities
2,282,723 
Creditors: amounts falling due after more than one year
(206,949)
Provisions for liabilities
Deferred tax
5
(108,947)
Net assets
1,966,827 
Capital and reserves
Called up share capital
6
10 
Profit and loss account
1,966,817 
Shareholders' funds
1,966,827 
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 28 October 2025 and were signed on its behalf by
Adam Spratt Director Company Registration No. 16664551
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Spratt Group Ltd Notes to the Accounts for the period from 21 August 2025 to 30 September 2025
1
Statutory information
Spratt Group Ltd is a private company, limited by shares, registered in England and Wales, registration number 16664551. The registered office is Venta House, Maesglas Retail Park, Newport, NP20 2NS, 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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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 taxation
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.
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 21 August 2025
- 
Additions
1,510,863 
At 30 September 2025
1,510,863 
Depreciation
Charge for the period
696,411 
At 30 September 2025
696,411 
Net book value
At 30 September 2025
814,452 
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Spratt Group Ltd Notes to the Accounts for the period from 21 August 2025 to 30 September 2025
5
Deferred taxation
2025 
£ 
Accelerated capital allowances
108,947 
2025 
£ 
Charged to the profit and loss account
108,947 
Provision at end of period
108,947 
6
Share capital
2025 
£ 
Allotted, called up and fully paid:
10 Ordinary shares of £1 each
10 
7
Transactions with related parties
At the balance sheet date the following balances were due to the company: - SAS Logistics Contracts Ltd (12703496) £4,376 (2024: N/A)
8
Average number of employees
During the period the average number of employees was 0.
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