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Company Registration No. 15760276 (England and Wales)
Sp Commercial Services Ltd Unaudited accounts for the period from 4 June 2024 to 30 June 2025
Sp Commercial Services Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Sp Commercial Services Ltd Company Information for the period from 4 June 2024 to 30 June 2025
Director
Steven Proctor
Company Number
15760276 (England and Wales)
Accountants
Clear Accountancy Services (Yorkshire) Ltd 66 Wakefield Road Ossett West Yorkshire WF5 9JS
- 3 -
Sp Commercial Services Ltd Statement of financial position as at 30 June 2025
2025 
Notes
£ 
Fixed assets
Tangible assets
4
14,550 
Current assets
Cash at bank and in hand
1,804 
Creditors: amounts falling due within one year
5
(3,152)
Net current liabilities
(1,348)
Net assets
13,202 
Capital and reserves
Called up share capital
100 
Profit and loss account
13,102 
Shareholders' funds
13,202 
For the period ending 30 June 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.
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 5 December 2025 and were signed on its behalf by
Steven Proctor Director Company Registration No. 15760276
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Sp Commercial Services Ltd Notes to the Accounts for the period from 4 June 2024 to 30 June 2025
1
Statutory information
Sp Commercial Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 15760276.
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:
Plant & machinery
20% Reducing balance
Motor vehicles
25% Reducing balance
Fixtures & fittings
20% Reducing balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 4 June 2024
- 
- 
- 
- 
Additions
9,238 
7,000 
1,607 
17,845 
At 30 June 2025
9,238 
7,000 
1,607 
17,845 
Depreciation
Charge for the period
1,438 
1,750 
107 
3,295 
At 30 June 2025
1,438 
1,750 
107 
3,295 
Net book value
At 30 June 2025
7,800 
5,250 
1,500 
14,550 
5
Creditors: amounts falling due within one year
2025 
£ 
VAT
155 
Taxes and social security
845 
Loans from directors
2,152 
3,152 
- 5 -
Sp Commercial Services Ltd Notes to the Accounts for the period from 4 June 2024 to 30 June 2025
6
Average number of employees
During the period the average number of employees was 0.
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