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Registered number: 11892056
SPAG Construction Ltd
Financial Statements
For The Year Ended 31 March 2026
SPAG Construction Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
SPAG Construction Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 11892056

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 866,500 |  | 775,028
|  |  | 866,500 |  | 775,028
CURRENT ASSETS
Debtors | 5 | 1,625 |  | 9,814 |
Cash at bank and in hand |  | 11,628 |  | 74,194 |
|  | 13,253 |  | 84,008 |
Creditors: Amounts Falling Due Within One Year | 6 | (612,480 ) |  | (652,834 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (599,227 ) |  | (568,826 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 267,273 |  | 206,202
NET ASSETS |  |  | 267,273 |  | 206,202
CAPITAL AND RESERVES
Called up share capital | 7 |  | 81 |  | 81
Profit and Loss Account |  |  | 267,192 |  | 206,121
SHAREHOLDERS' FUNDS |  |  | 267,273 |  | 206,202

Page 1
Page 2
SPAG Construction Ltd
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Stuart Powell Director
30 April 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
SPAG Construction Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
SPAG Construction Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11892056 . The registered office is Damer House, Meadow Way, Wickford, Essex, SS12 9HA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added taxes, and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | 0% Per annum on cost
Plant & Machinery | 15% Reducing balance
Motor Vehicles | 25% Reducing balance
Fixtures & Fittings | 15% Reducing balance
Computer Equipment | 33% Straight line

No depreciation is provided on the company's freehold and leasehold properties since in the opinion of the director the expected useful lives are sufficiently long and the estimated residual values are sufficiently high that any such depreciation would be immaterial. The directors undertake an annual impairment review of these properties.
2.4. Taxation
Taxation represents the sum of the tax currently payable and deferred tax.
The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.
Page 3
Page 4
SPAG Construction Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
3. Average Number of Employees
The average number of employees, including directors, during the year was as follows: 2 (2025: 1)
2 1
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 April 2025 | 761,954 | 125 | 27,413 | 3,469
Additions | 94,766 | - | - | -
Disposals | - | (125 ) | - | -
As at 31 March 2026 | 856,720 | - | 27,413 | 3,469
Depreciation
As at 1 April 2025 | - | 87 | 15,950 | 2,132
Provided during the period | - | - | 2,866 | 202
Disposals | - | (87 ) | - | -
As at 31 March 2026 | - | - | 18,816 | 2,334
Net Book Value
As at 31 March 2026 | 856,720 | - | 8,597 | 1,135
As at 1 April 2025 | 761,954 | 38 | 11,463 | 1,337

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 April 2025 | 1,773 | 794,734
Additions | - | 94,766
Disposals | - | (125 )
As at 31 March 2026 | 1,773 | 889,375
Depreciation
As at 1 April 2025 | 1,537 | 19,706
Provided during the period | 188 | 3,256
Disposals | - | (87 )
As at 31 March 2026 | 1,725 | 22,875

...CONTINUED
Page 4
Page 5
SPAG Construction Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026

Net Book Value
As at 31 March 2026 | 48 | 866,500
As at 1 April 2025 | 236 | 775,028

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 9,814
Other debtors | 1,625 |  | -
| 1,625 |  | 9,814

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 1,115
Other creditors | 589,157 |  | 608,538
Taxation and social security | 23,323 |  | 43,181
| 612,480 |  | 652,834

7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 81 |  | 81

Page 5