06246605falsethat of the provision of oral health and ancillary srevices2024-04-012025-03-31http://www.companieshouse.gov.uk/2024-03-31http://www.companieshouse.gov.uk/cd:CompanySecretary12024-04-012025-03-31http://www.companieshouse.gov.uk/pt:PlantMachinery2024-03-31http://www.companieshouse.gov.uk/pt:ShareCapital2024-03-31http://www.companieshouse.gov.uk/cd:Director12024-04-012025-03-31http://www.companieshouse.gov.uk/pt:PlantMachinery2025-03-31http://www.companieshouse.gov.uk/pt:ShareCapital2025-03-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12024-04-012025-03-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2024-04-012025-03-31http://www.companieshouse.gov.uk/pt:NetGoodwill2024-03-31http://www.companieshouse.gov.uk/pt:NetGoodwill2025-03-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2024-04-012025-03-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-03-31http://www.companieshouse.gov.uk/pt:NetGoodwill2024-04-012025-03-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-03-31http://www.companieshouse.gov.uk/2024-04-012025-03-31http://www.companieshouse.gov.uk/2024-03-31http://www.companieshouse.gov.uk/cd:FRS1022024-04-012025-03-31http://www.companieshouse.gov.uk/2025-03-31http://www.companieshouse.gov.uk/cd:FullAccounts2024-04-012025-03-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2024-04-012025-03-31iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 06246605
SPL Hereford Limited
ACCOUNTS
FOR THE YEAR ENDED 31/03/2025
Prepared By:
Staffer Mayled & Co Limited
46-48
Station Road
Llanishen
Cardiff
CF14 5LU
SPL Hereford Limited
ACCOUNTS
FOR THE YEAR ENDED 31/03/2025
DIRECTORS
Simon Portman-Lewis
SECRETARY
Melissa Portman Lewis
REGISTERED OFFICE
46-48 Station Road
Llanishen
Cardiff
South Glamorgan
CF14 5LU
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 06246605
ACCOUNTANTS
Staffer Mayled & Co Limited
46-48
Station Road
Llanishen
Cardiff
CF14 5LU
SPL Hereford Limited
ACCOUNTS
FOR THEYEARENDED31/03/2025
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-
SPL Hereford Limited
BALANCE SHEET AT 31/03/2025
20252024
Notes££
FIXED ASSETS
Intangible assets237,37550,191
Tangible assets327,49928,581
Investment Assets444,32644,326
109,200123,098
CURRENT ASSETS
Stock2,7012,863
Debtors618,01419,217
Cash at bank and in hand208,210154,781
228,925176,861
CREDITORS: Amounts falling due within one year751,47748,924
NET CURRENT ASSETS177,448127,937
TOTAL ASSETS LESS CURRENT LIABILITIES286,648251,035
PROVISIONS FOR LIABILITIES AND CHARGES94,8545,060
NET ASSETS281,794245,975
CAPITAL AND RESERVES
Called up share capital10100100
Profit and loss account281,694245,875
SHAREHOLDERS' FUNDS281,794245,975
For the year ending 31/03/2025 the company was entitled to exemption 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 directors acknowledge their 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 12/12/2025 and signed on their behalf by
.............................
Simon Portman-Lewis
Director
SPL Hereford Limited
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/03/2025
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machineryreducing balance 25%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1e. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.
1f. Investments
Fixed asset investments are shown at cost less amounts written off.
Provisions are made for permanent fluctuations in value.
SPL Hereford Limited
2. INTANGIBLE FIXED ASSETS
Purchased
GoodwillTotal
££
Cost
At 01/04/2024256,315256,315
At 31/03/2025256,315256,315
Depreciation
At 01/04/2024206,124206,124
For the year12,81612,816
At 31/03/2025218,940218,940
Net Book Amounts
At 31/03/202537,37537,375
At 31/03/202450,19150,191
3. TANGIBLE FIXED ASSETS
Plant and
MachineryTotal
££
Cost
At 01/04/2024223,373223,373
Additions8,1288,128
At 31/03/2025231,501231,501
Depreciation
At 01/04/2024194,792194,792
For the year9,2109,210
At 31/03/2025204,002204,002
Net Book Amounts
At 31/03/202527,49927,499
At 31/03/202428,58128,581
SPL Hereford Limited
4. FINANCIAL ASSETS
LoansTotal
££
Cost
At 01/04/202444,32644,326
At 31/03/202544,32644,326
Amortisation
Net Book Amounts
At 31/03/202544,32644,326
At 31/03/202444,32644,326
5. STOCK 20252024
££
Stock comprises:
Stock2,7012,863
2,7012,863
6. DEBTORS 20252024
££
Amounts falling due within one year
Other debtors3,6084,811
3,6084,811
Amounts falling due over more than one year
Long term debtor14,40614,406
14,40614,406
18,01419,217
SPL Hereford Limited
7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20252024
££
UK corporation tax36,57933,357
PAYE control2,3221,884
Directors current account1356
Trade creditors11,87112,762
Patient charges704565
51,47748,924
8. EMPLOYEES
20252024
No.No.
Average number of employees--
9. PROVISIONS FOR LIABILITIES 20252024
££
Deferred taxation4,8545,060
4,8545,060
10. SHARE CAPITAL 20252024
££
Allotted, issued and fully paid:
100 Ordinary shares of £1 each100100
100100
11. CONTROLLING PARTY
Are the directors and shareholders of the company
SPL Hereford Limited
12. RELATED PARTY TRANSACTIONS
Dr Portman-Lewis has entered into a commercial loan agreement with the company. A loan of £44,325 has been granted to Dr Portman-Lewis at an interest rate of 3% per annum. The loan is unsecured, contractually binding and will be reviewed annually as regards repayment and interest rates. S455 tax has been paid on the full amount of this outstanding balance.