Sprax Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 13738950

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		1,518,110		1,518,110

			1,518,110		1,518,110
CURRENT ASSETS
Cash at bank and in hand		203,269		15,567

		203,269		15,567
Creditors: Amounts Falling Due Within One Year	5	(1,803 )		(1,011 )

NET CURRENT ASSETS (LIABILITIES)			201,466		14,556

TOTAL ASSETS LESS CURRENT LIABILITIES			1,719,576		1,532,666

NET ASSETS			1,719,576		1,532,666

CAPITAL AND RESERVES
Called up share capital	6		10		10
Profit and Loss Account			1,719,566		1,532,656

SHAREHOLDERS' FUNDS			1,719,576		1,532,666

Page 1

Page 2

Sprax Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 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 R W Shaw

Director

1 May 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Sprax Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13738950 . The registered office is Office Block Brocton Business Park, Cannock Road, Brocton, Stafford, ST17 0SU.

2. Accounting Policies

2.1. Basis of Preparation of 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.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2.2. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

2.3. Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

2.4. Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

2.5. Dividends received

Dividend income is recognised as the company's right to receive payment is established.

Preparation of consolidated financial statements

The financial statements contain information about Sprax Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Investments

	Subsidiaries
	£
Cost
As at 1 January 2025	1,518,110

As at 31 December 2025	1,518,110

Provision
As at 1 January 2025	-

As at 31 December 2025	-

...CONTINUED

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Page 4

Sprax Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Net Book Value
As at 31 December 2025	1,518,110

As at 1 January 2025	1,518,110

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	637	-
Accruals and deferred income	696	661
Director's loan account	470	350

	1,803	1,011

6. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
6 Ordinary A shares of £ 1.00 each	6	6
2 Ordinary B shares of £ 1.00 each	2	2
1 Ordinary C shares of £ 1.00 each	1	1
1 Ordinary D shares of £ 1.00 each	1	1

	10	10

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