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Company Registration No. 09734565 (England and Wales)
SPR Construction Limited Unaudited accounts for the year ended 31 August 2025
SPR Construction Limited Unaudited accounts Contents
Page
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SPR Construction Limited Company Information for the year ended 31 August 2025
Directors
Mr G Scott Mr S Branscombe
Company Number
09734565 (England and Wales)
Registered Office
122 Fore Street Saltash Cornwall PL12 6JW England
Accountants
Blackwell Bate Ltd Brunel Court 122 Fore Street Saltash Cornwall PL12 6JW
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SPR Construction Limited Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,437 
3,007 
Current assets
Inventories
1,000 
1,000 
Debtors
75,849 
175,158 
Cash at bank and in hand
135,260 
131,906 
212,109 
308,064 
Creditors: amounts falling due within one year
(140,843)
(212,993)
Net current assets
71,266 
95,071 
Net assets
73,703 
98,078 
Capital and reserves
Called up share capital
70 
70 
Profit and loss account
73,633 
98,008 
Shareholders' funds
73,703 
98,078 
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 15 May 2026 and were signed on its behalf by
Mr G Scott Director Company Registration No. 09734565
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SPR Construction Limited Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
SPR Construction Limited is a private company, limited by shares, registered in England and Wales, registration number 09734565. The registered office is 122 Fore Street, Saltash, Cornwall, PL12 6JW, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
4 years straight line
Computer equipment
3 years straight line
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 September 2024
1,212 
5,450 
421 
7,083 
Additions
1,130 
- 
100 
1,230 
At 31 August 2025
2,342 
5,450 
521 
8,313 
Depreciation
At 1 September 2024
290 
3,634 
152 
4,076 
Charge for the year
294 
1,363 
143 
1,800 
At 31 August 2025
584 
4,997 
295 
5,876 
Net book value
At 31 August 2025
1,758 
453 
226 
2,437 
At 31 August 2024
922 
1,816 
269 
3,007 
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SPR Construction Limited Notes to the Accounts for the year ended 31 August 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
74,171 
173,818 
Other debtors
1,678 
1,340 
75,849 
175,158 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
80,518 
1,075 
Trade creditors
19,537 
112,426 
Taxes and social security
28,176 
33,672 
Other creditors
12,612 
14,320 
Deferred income
- 
51,500 
140,843 
212,993 
7
Average number of employees
During the year the average number of employees was 8 (2024: 8).
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