21 August 2025 false Taxfiler 2024.6 16664553business:PrivateLimitedCompanyLtd2025-08-212025-09-30 166645532025-08-20 166645532025-08-212025-09-30 16664553business:AuditExemptWithAccountantsReport2025-08-212025-09-30 16664553business:AbridgedAccounts2025-08-212025-09-30 166645532025-09-30 16664553business:Director12025-08-212025-09-30 16664553business:RegisteredOffice2025-08-212025-09-30 16664553core:WithinOneYear2025-09-30 16664553core:ShareCapitalcore:PreviouslyStatedAmount2025-09-30 16664553core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-09-30 16664553core:PreviouslyStatedAmount2025-09-30 16664553business:SmallEntities2025-08-212025-09-30 16664553countries:EnglandWales2025-08-212025-09-30 16664553business:OrdinaryShareClass12025-08-212025-09-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 16664553 (England and Wales)
Spratt Trading Ltd Unaudited accounts for the period from 21 August 2025 to 30 September 2025
Spratt Trading Ltd Unaudited accounts Contents
Page
- 2 -
Spratt Trading Ltd Company Information for the period from 21 August 2025 to 30 September 2025
Director
Adam Spratt
Company Number
16664553 (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
- 3 -
Spratt Trading Ltd Statement of financial position as at 30 September 2025
2025 
Notes
£ 
Current assets
Debtors
53,910 
Cash at bank and in hand
100,000 
153,910 
Creditors: amounts falling due within one year
(125,868)
Net current assets
28,042 
Net assets
28,042 
Capital and reserves
Called up share capital
1 
Profit and loss account
28,041 
Shareholders' funds
28,042 
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 24 October 2025 and were signed on its behalf by
Adam Spratt Director Company Registration No. 16664553
- 4 -
Spratt Trading Ltd Notes to the Accounts for the period from 21 August 2025 to 30 September 2025
1
Statutory information
Spratt Trading Ltd is a private company, limited by shares, registered in England and Wales, registration number 16664553. 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.
Turnover
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.
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.
4
Share capital
2025 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
Shares issued during the period:
1 Ordinary shares of £1 each
1 
5
Transactions with related parties
At the balance sheet date the company owed the following - SAS Logistics Contracts Ltd (12703496) £100,000 (2024: N/A)
6
Average number of employees
During the period the average number of employees was 0.
- 5 -