BrightAccountsProduction v1.0.0 v1.0.0 2024-05-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts FRS 105 Accounts Accounting and auditing activities 9 January 2026 0 0 08038690 2025-04-30 08038690 2024-04-30 08038690 2023-04-30 08038690 2024-05-01 2025-04-30 08038690 2023-05-01 2024-04-30 08038690 uk-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 08038690 uk-curr:PoundSterling 2024-05-01 2025-04-30 08038690 uk-bus:AbridgedAccounts 2024-05-01 2025-04-30 08038690 uk-core:CapitalReserve 2025-04-30 08038690 uk-core:CapitalReserve 2024-04-30 08038690 2024-05-01 2025-04-30 08038690 uk-bus:Director1 2024-05-01 2025-04-30 08038690 uk-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 08038690 uk-bus:Micro-entities 2024-05-01 2025-04-30 xbrli:pure iso4217:GBP xbrli:shares

Special Processing, Auditing and Consultancy Limited

Unaudited Financial Statements

for the financial year ended 30 April 2025

Special Processing, Auditing and Consultancy Limited

Company Registration Number: 08038690

STATEMENT OF FINANCIAL POSITION

as at 30 April 2025

|  | 2025 |  | 2024
|  | £ |  | £
| Fixed Assets | 849 |  | 1,132
|  | ───────── |  | ─────────
| Current assets | 25,876 |  | 25,173
| Creditors: amounts falling due within one year | (17,476) |  | (16,831)
|  | ───────── |  | ─────────
| Net Current Assets | 8,400 |  | 8,342
|  | ───────── |  | ─────────
| Total Assets less Current Liabilities | 9,249 |  | 9,474
| Creditors: amounts falling due after more than one year | (5,977) |  | (7,177)
| Accruals and deferred income | (2,964) |  | (1,710)
|  | ───────── |  | ─────────
| Net Assets | 308 |  | 587
|  | ═════════ |  | ═════════
| Capital and Reserves | 308 |  | 587
|  | ═════════ |  | ═════════
| Notes to the Financial statements

1. | General Information
| Special Processing, Auditing and Consultancy Limited is a company limited by shares incorporated and registered in England. The registered number of the company is 08038690. The registered office of the company is 1-3-5 The Barracks, White Cross, Lancaster, Lancashire, LA1 4XQ. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Director's advances
| Included in debtors at the year end is £11,337 (2024 - £11,875) owed to the company from G Yates, the director.

3. | Employees
| The average monthly number of employees, including director, during the financial year was 2, (2024 - 2).

| For the financial year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
| The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.
| The director acknowledges their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.
| These financial statements have been prepared in accordance with the provisions available to micro-entities in Part 15 of the Companies Act 2006 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
| The company has taken advantage of the exemption under section 444 not to file the Income Statement.
| Approved by the Director on 9 January 2026 and signed by:
| ________________________________ |
| G Yates |
| Director |