Company registration number 11186632 (England and Wales)
SPR LEAGUES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2026
PAGES FOR FILING WITH REGISTRAR
SPR LEAGUES LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
SPR LEAGUES LIMITED
BALANCE SHEET
AS AT
30 APRIL 2026
30 April 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Intangible assets
3
14,894
14,894
Tangible assets
4
1,725
-
0
16,619
14,894
Current assets
Debtors
5
137
187
Cash at bank and in hand
1,541
3,983
1,678
4,170
Creditors: amounts falling due within one year
6
(12,604)
(9,082)
Net current liabilities
(10,926)
(4,912)
Total assets less current liabilities
5,693
9,982
Creditors: amounts falling due after more than one year
7
(2,302)
(4,364)
Net assets
3,391
5,618
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
3,390
5,617
Total equity
3,391
5,618
SPR LEAGUES LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 APRIL 2026
30 April 2026
- 2 -

For the financial year ended 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 Companies Act 2006 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.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 24 June 2026
Stephen Prosser
Director
Company registration number 11186632 (England and Wales)
SPR LEAGUES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2026
- 3 -
1
Accounting policies
Company information

SPR Leagues Limited is a private company limited by shares incorporated in England and Wales. The registered office is 41 Coulter Grove, Perton, Wolverhampton, WV6 7UA.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Motor vehicles

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Financial instruments

The following assets and liabilities are classified as financial instruments – trade debtors, trade creditors, bank loans and directors’ loans.

Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised costs using the effective interest method.

Directors’ loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of cash or other consideration expected to be paid or received.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

SPR LEAGUES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2026
1
Accounting policies
(Continued)
- 4 -
1.7
Employee benefits
1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
2
1
3
Intangible fixed assets
Other
£
Cost
At 1 May 2025 and 30 April 2026
14,894
Amortisation and impairment
At 1 May 2025 and 30 April 2026
-
0
Carrying amount
At 30 April 2026
14,894
At 30 April 2025
14,894
SPR LEAGUES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2026
- 5 -
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 May 2025
-
0
Additions
2,300
At 30 April 2026
2,300
Depreciation and impairment
At 1 May 2025
-
0
Depreciation charged in the year
575
At 30 April 2026
575
Carrying amount
At 30 April 2026
1,725
At 30 April 2025
-
0
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
137
187
6
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
2,071
1,161
Trade creditors
5,574
3,387
Corporation tax
4,496
4,456
Other creditors
463
78
12,604
9,082
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans and overdrafts
2,136
3,379
Other creditors
166
985
2,302
4,364
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