Registration number: 10646199

SPL TA Holdings Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 7

SPL TA Holdings Limited

Company Information

Directors

Mr Gary Edward Soltys Mrs Dorothy Jane Soltys

Registered office

Kingston House 46 John Batchelor Way Penarth Vale of Glamorgan CF64 1SD

Accountants

RiverView Portfolio Limited Chartered Management Accountants1 Market Hill Calne Wiltshire SN11 0BT

SPL TA Holdings Limited

(Registration number: 10646199)
Balance Sheet as at 28 February 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	649	1,499
Investment property	5	1,250,000	1,235,000
		1,250,649	1,236,499
Current assets
Debtors	6	84,238	175,546
Cash at bank and in hand		24,427	11,973
		108,665	187,519
Creditors: Amounts falling due within one year	7	(239,938)	(141,444)
Net current (liabilities)/assets		(131,273)	46,075
Total assets less current liabilities		1,119,376	1,282,574
Creditors: Amounts falling due after more than one year	7	(1,017,041)	(1,240,275)
Provisions for liabilities		(36,884)	(34,034)
Net assets		65,451	8,265
Capital and reserves
Called up share capital		1,000	1,000
Revaluation reserve		157,241	145,091
Retained earnings		(92,790)	(137,826)
Shareholders' funds		65,451	8,265

For the financial year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 14 November 2025 and signed on its behalf by:
 

SPL TA Holdings Limited

(Registration number: 10646199)
Balance Sheet as at 28 February 2025 (continued)

......................................... Mr Gary Edward Soltys Director

SPL TA Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Kingston House
46 John Batchelor Way
Penarth
Vale of Glamorgan
CF64 1SD

These financial statements were authorised for issue by the Board on 14 November 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Computer Equipment	25% Straight Line

SPL TA Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025 (continued)

2	Accounting policies (continued)

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

SPL TA Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025 (continued)

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 March 2024	3,400	3,400
At 28 February 2025	3,400	3,400
Depreciation
At 1 March 2024	1,901	1,901
Charge for the year	850	850
At 28 February 2025	2,751	2,751
Carrying amount
At 28 February 2025	649	649
At 29 February 2024	1,499	1,499

5	Investment properties

	2025 £
At 1 March	1,235,000
Fair value adjustments	15,000
At 28 February	1,250,000

The fair value of the property at 28th February 2025 has been arrived at on the basis of a valuation carried out at that date by the director of the company, who is not a professionally qualified valuer. The valuation was arrived at by reference to the market evidence of transaction prices for similar properties in its location the property is situated.

6

Debtors

SPL TA Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025 (continued)

6	Debtors (continued)

Current	Note	2025 £	2024 £
Amounts owed by related parties		-	126,328
Prepayments		1,292	482
Other debtors		82,946	48,736
		84,238	175,546

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Amounts owed to group undertakings and undertakings in which the company has a participating interest		64,284	-
Accruals and deferred income		175,654	141,444
		239,938	141,444

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings		1,017,041	1,240,275

8

Reserves

The changes to each component of equity resulting from items of other comprehensive income for the current year were as follows:

	Revaluation reserve £	Total £
Surplus/deficit on property, plant and equipment revaluation	12,150	12,150

The changes to each component of equity resulting from items of other comprehensive income for the prior year were as follows:

	Revaluation reserve £	Total £
Surplus/deficit on property, plant and equipment revaluation	36,450	36,450