21 August 2024 false No description of principal activity Taxfiler 2024.6 SC820121business:PrivateLimitedCompanyLtd2024-08-212025-08-31 SC8201212024-08-20 SC8201212024-08-212025-08-31 SC820121business:AuditExemptWithAccountantsReport2024-08-212025-08-31 SC820121business:FilletedAccounts2024-08-212025-08-31 SC8201212025-08-31 SC820121business:Director12024-08-212025-08-31 SC820121business:RegisteredOffice2024-08-212025-08-31 SC820121core:WithinOneYear2025-08-31 SC820121core:AfterOneYear2025-08-31 SC820121core:ShareCapitalcore:PreviouslyStatedAmount2025-08-31 SC820121core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-08-31 SC820121core:PreviouslyStatedAmount2025-08-31 SC820121business:SmallEntities2024-08-212025-08-31 SC820121countries:Scotland2024-08-212025-08-31 SC820121core:PlantMachinery2024-08-212025-08-31 SC820121core:PlantMachinery2024-08-20 SC820121core:PlantMachinery2025-08-31 iso4217:GBP xbrli:pure
Company Registration No. SC820121 (Scotland)
S&P UK Enterprises Ltd Unaudited accounts for the period from 21 August 2024 to 31 August 2025
S&P UK Enterprises Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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S&P UK Enterprises Ltd Company Information for the period from 21 August 2024 to 31 August 2025
Director
Sunjay Singh Monga
Company Number
SC820121 (Scotland)
Registered Office
10 Dock Street Dundee DD1 4BT Scotland
Accountants
NRV Tax Ltd Suites 12 & 13 Chantal House 13-17 High Beech Road Loughton IG10 4BN
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S&P UK Enterprises Ltd Statement of financial position as at 31 August 2025
2025 
Notes
£ 
Fixed assets
Tangible assets
4
73,233 
Current assets
Debtors
5
37,687 
Cash at bank and in hand
7,235 
44,922 
Creditors: amounts falling due within one year
6
(61,441)
Net current liabilities
(16,519)
Total assets less current liabilities
56,714 
Creditors: amounts falling due after more than one year
7
(74,020)
Net liabilities
(17,306)
Capital and reserves
Called up share capital
4 
Profit and loss account
(17,310)
Shareholders' funds
(17,306)
For the period 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 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 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 and authorised for issue on 20 May 2026 and were signed on its behalf by
Sunjay Singh Monga Director Company Registration No. SC820121
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S&P UK Enterprises Ltd Notes to the Accounts for the period from 21 August 2024 to 31 August 2025
1
Statutory information
S&P UK Enterprises Ltd is a private company, limited by shares, registered in Scotland, registration number SC820121. The registered office is 10 Dock Street, Dundee, DD1 4BT, Scotland. The company is in the process of being wound up.
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 period, 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
Straight line
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 21 August 2024
- 
Additions
91,541 
At 31 August 2025
91,541 
Depreciation
Charge for the period
18,308 
At 31 August 2025
18,308 
Net book value
At 31 August 2025
73,233 
5
Debtors
2025 
£ 
Amounts falling due within one year
Trade debtors
27,687 
Amounts falling due after more than one year
Other debtors
10,000 
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S&P UK Enterprises Ltd Notes to the Accounts for the period from 21 August 2024 to 31 August 2025
6
Creditors: amounts falling due within one year
2025 
£ 
VAT
5,469 
Trade creditors
9,544 
Taxes and social security
1,591 
Other creditors
4,496 
Loans from directors
40,341 
61,441 
7
Creditors: amounts falling due after more than one year
2025 
£ 
Bank loans
74,020 
8
Average number of employees
During the period the average number of employees was 3.
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