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REGISTERED NUMBER: 06368014 (England and Wales)

S & P Retail Limited

Unaudited Financial Statements

for the Year Ended 31 August 2025

| S & P Retail Limited (Registered number: 06368014) |

Contents of the Financial Statements

for the year ended 31 August 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| S & P Retail Limited |

Company Information

for the year ended 31 August 2025

| DIRECTOR: | P Walker

| REGISTERED OFFICE: | Lymore Villa

| 162a London Road

| Chesterton

| Newcastle

| Staffordshire

| ST5 7JB

| REGISTERED NUMBER: | 06368014 (England and Wales)

| ACCOUNTANTS: | Slaters & Co Accountants

| Lymore Villa

| 162a London Road

| Chesterton

| Newcastle

| Staffordshire

| ST5 7JB

| S & P Retail Limited (Registered number: 06368014) |

Balance Sheet

31 August 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 17 |  | 25 |  |

Investment property | 5 | 135,000 |  | 135,000 |  |

135,017 |  | 135,025 |  |

CURRENT ASSETS

Cash at bank | 8,100 |  | 4,517 |  |

CREDITORS

Amounts falling due within one year | 6 | 29,890 |  | 35,706 |  |

NET CURRENT LIABILITIES | (21,790 | ) | (31,189 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 113,227 |  | 103,836 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 113,127 |  | 103,736 |  |

SHAREHOLDERS' FUNDS | 113,227 |  | 103,836 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 March 2026 and were signed by:

P Walker - Director

| S & P Retail Limited (Registered number: 06368014) |

Notes to the Financial Statements

for the year ended 31 August 2025

1. | STATUTORY INFORMATION

| S & P Retail Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Computer equipment | - | 33% on cost

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 1 September 2024

| and 31 August 2025 | 2,083 |  |

| DEPRECIATION

| At 1 September 2024 | 2,058 |  |

| Charge for year | 8 |  |

| At 31 August 2025 | 2,066 |  |

| NET BOOK VALUE

| At 31 August 2025 | 17 |  |

| At 31 August 2024 | 25 |  |

| S & P Retail Limited (Registered number: 06368014) |

Notes to the Financial Statements - continued

for the year ended 31 August 2025

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 September 2024

| and 31 August 2025 | 136,750 |  |

| DEPRECIATION

| At 1 September 2024

| and 31 August 2025 | 1,750 |  |

| NET BOOK VALUE

| At 31 August 2025 | 135,000 |  |

| At 31 August 2024 | 135,000 |  |

| The director is of the opinion that the investment property, which originally cost £149,950, would carry a value of £135,000 at 31st August 2021.

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Taxation and social security | 2,205 |  | 652 |  |

| Other creditors | 27,685 |  | 35,054 |  |

29,890 |  | 35,706 |  |

7. | RELATED PARTY DISCLOSURES

| Included in other creditors is an amount owed to the director Mr P Walker of £27,064 (2024 - £34,604) the amount is interest free and there is no fixed date of repayment.

8. | ULTIMATE CONTROLLING PARTY

| The company is controlled by Mr P Walker by virtue of their majority shareholding.