SPT Associates (EM) Ltd - Filleted accounts

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