1 September 2024 v2026.19.1 limited_company_frs_102_section_1a_v1_1_3 companies_houseSoftwaretruetruetruetrueNo description of principal activityfalsexbrli:purexbrli:sharesiso4217:GBP126774432024-09-012025-08-31126774432025-08-31126774432024-08-3112677443core:ShareCapital2025-08-3112677443core:ShareCapital2024-08-3112677443bus:Director12024-09-012025-08-3112677443bus:RegisteredOffice2024-09-012025-08-311267744312024-09-012025-08-3112677443countries:EnglandWales2024-09-012025-08-3112677443bus:AuditExemptWithAccountantsReport2024-09-012025-08-3112677443bus:PrivateLimitedCompanyLtd2024-09-012025-08-3112677443bus:SmallEntities2024-09-012025-08-3112677443bus:FullAccounts2024-09-012025-08-31
Company registration number:
12677443
Spraa Limited
Unaudited Filleted Financial Statements for the year ended
31 August 2025
Spraa Limited
Chartered accountant's report to the board of directors on the preparation of the unaudited statutory financial statements of Spraa Limited
Year ended
31 August 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the
financial statements
of
Spraa Limited
for the year ended
31 August 2025
which comprise the statement of financial position and related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/​regulations.
This report is made solely to the Board of Directors of
Spraa Limited
, as a body. Our work has been undertaken solely to prepare for your approval the
financial statements
of
Spraa Limited
and state those matters that we have agreed to state to the Board of Directors of
Spraa Limited
, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than
Spraa Limited
and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that
Spraa Limited
has kept adequate accounting records and to prepare statutory
financial statements
that give a true and fair view of the assets, liabilities, financial position and profit of
Spraa Limited
. You consider that
Spraa Limited
is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Spraa Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
A&C Chartered Accountants
Marsland Chambers
1a Marsland Road
Manchester
Cheshire
M33 3HP
United Kingdom
Spraa Limited
Statement of Financial Position
31 August 2025
20252024
Note££
Current assets    
Debtors 5
100
 
100
 
Net current assets
100
 
100
 
Total assets less current liabilities 100   100  
Capital and reserves    
Called up share capital
100
 
100
 
Profit and loss account -   -  
Shareholders funds
100
 
100
 
The company did not trade during the current year and has not made either a profit or a loss.
For the year ending
31 August 2025
, the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.
Directors' responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
financial statements
have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies’ regime.
These
financial statements
were approved by the board of directors and authorised for issue on
29 May 2026
, and are signed on behalf of the board by:
S Warrington
Director
Company registration number:
12677443
Spraa Limited
Notes to the Financial Statements
Year ended
31 August 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
Marsland Chambers
,
1a Marsland Road
,
Sale Moor
,
Cheshire
,
M33 3HP
, England.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Income Statement

The company is dormant as defined in section 1169 of the Companies Act 2006. The company received no income and incurred no expenditure during the current year or comparative year and therefore no income statement is presented within these financial statements.

4 Average number of employees

The average number of persons employed by the company during the year was nil (2024: nil).

5 Debtors

20252024
££
Other debtors
100
 
100
 

6 Controlling party

During the year ended 31 August 2025, P Andrews and S Warrington controlled the company by virtue of a controlling interest of 100% of the issued ordinary share capital.