Registered number
14246416
SPT Associates (EM) Ltd
Filleted Accounts
31 July 2025

SPT Associates (EM) Ltd
Registered number: | 14246416
Balance Sheet
as at 31 July 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Current assets
Debtors | 3 |  | 9,836 |  |  | 11,995
Cash at bank and in hand |  |  | 194,747 |  |  | 183,445
|  |  | 204,583 |  |  | 195,440
Creditors: amounts falling due within one year | 4 |  | (123,068) |  |  | (159,773)
Net current assets |  |  |  | 81,515 |  |  | 35,667
Net assets |  |  |  | 81,515 |  |  | 35,667
Capital and reserves
Profit and loss account |  |  |  | 81,515 |  |  | 35,667
Shareholders' funds |  |  |  | 81,515 |  |  | 35,667
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
S P Thompson
Director
Approved by the board on 15 April 2026

SPT Associates (EM) Ltd
Notes to the Accounts
for the year ended 31 July 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
| Pensions
| Contributions to defined contribution plans are expensed in the period to which they relate.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 2 |  | 2
3 | Debtors | 2025 |  | 2024
£ | £
| Other debtors | 9,836 |  | 11,995
4 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Trade creditors | 240 |  | 240
| Taxation and social security costs | 22,711 |  | 7,206
| Other creditors | 100,117 |  | 152,327
|  |  |  |  |  | 123,068 |  | 159,773
5 | Other information
| SPT Associates (EM) Ltd is a private company limited by shares and incorporated in England. Its registered office is:
| 22a Burton Street
| Melton Mowbray
| Leics
| LE13 1AF

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