SPH Business Solutions Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 05973549

SPH Business Solutions Limited

Filleted Unaudited Financial Statements

For the Year Ended

31 October 2025

SPH Business Solutions Limited

Statement of Financial Position

31 October 2025

	2025		2024
Note	£	£	£

Current Assets

Debtors	6	–	50
Cash at bank and in hand		14,735	22,203
		---------	---------
		14,735	22,253

Creditors: amounts falling due within one year	7	31,494		36,122
		---------		---------
Net Current Liabilities			16,759	13,869
			---------	---------
Total Assets Less Current Liabilities			( 16,759)	( 13,869)
			---------	---------
Net Liabilities			( 16,759)	( 13,869)
			---------	---------

SPH Business Solutions Limited

Statement of Financial Position (continued)

31 October 2025

	2025		2024
Note	£	£	£

Capital and Reserves

Called up share capital	100	100
Profit and loss account	( 16,859)	( 13,969)
	---------	---------
Shareholder Deficit	( 16,759)	( 13,869)
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 31st October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 19 June 2026 , and are signed on behalf of the board by:

S P Hull
Director

Company registration number: 05973549

SPH Business Solutions Limited

Notes to the Financial Statements

Year Ended 31st October 2025

1. General Information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 17 Park Drive, Tiptree, Colchester, Essex, CO5 0GW.

2. Statement of Compliance

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

3. Accounting Policies

Basis of Preparation

The financial statements have been prepared on the historical cost basis. Revenue Recognition Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Income Tax The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Tangible Assets Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Depreciation Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Office equipment	-	33% straight line

Impairment of Fixed Assets A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial Instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

4. Employee Numbers

The average number of persons employed by the company during the year amounted to Nil (2024: 1 ).

5. Tangible Assets

	Equipment	Total
	£	£
Cost
At 1st November 2024 and 31st October 2025	1,244	1,244
	-------	-------
Depreciation
At 1st November 2024 and 31st October 2025	1,244	1,244
	-------	-------
Carrying amount
At 31st October 2025	–	–
	-------	-------
At 31st October 2024	–	–
	-------	-------

6. Debtors

	2025	2024
	£	£
Other debtors	–	50
	----	----

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Corporation tax	–	625
Other creditors	31,494	35,497
	---------	---------
	31,494	36,122
	---------	---------