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REGISTERED NUMBER: 10449688 (England and Wales)

SPH Commercials Limited

Unaudited Financial Statements

for the Year Ended 31 March 2026

| SPH Commercials Limited (Registered number: 10449688) |

Contents of the Financial Statements

for the year ended 31 March 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| SPH Commercials Limited |

Company Information

for the year ended 31 March 2026

| DIRECTORS: | Mr K Horan

| Mrs C Horan

| REGISTERED OFFICE: | Lymore Villa

| 162a London Road

| Chesterton

| Newcastle

| Staffordshire

| ST5 7JB

| REGISTERED NUMBER: | 10449688 (England and Wales)

| ACCOUNTANTS: | Slaters & Co Accountants

| Lymore Villa

| 162a London Road

| Chesterton

| Newcastle

| Staffordshire

| ST5 7JB

| SPH Commercials Limited (Registered number: 10449688) |

Balance Sheet

31 March 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 608,174 |  | 610,910 |  |

CURRENT ASSETS

Debtors | 6 | 5,372 |  | 3,607 |  |

Cash at bank | 5,145 |  | 8,115 |  |

10,517 |  | 11,722 |  |

CREDITORS

Amounts falling due within one year | 7 | 218,104 |  | 286,215 |  |

NET CURRENT LIABILITIES | (207,587 | ) | (274,493 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 400,587 |  | 336,417 |  |

PROVISIONS FOR LIABILITIES | 3,876 |  | 4,560 |  |

NET ASSETS | 396,711 |  | 331,857 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 396,709 |  | 331,855 |  |

SHAREHOLDERS' FUNDS | 396,711 |  | 331,857 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

| SPH Commercials Limited (Registered number: 10449688) |

Balance Sheet - continued

31 March 2026

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 June 2026 and were signed on its behalf by:

Mr K Horan - Director

| SPH Commercials Limited (Registered number: 10449688) |

Notes to the Financial Statements

for the year ended 31 March 2026

1. | STATUTORY INFORMATION

| SPH Commercials Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Freehold property | - | not provided

| Improvements to property | - | not provided

| Plant and machinery | - | 15% on reducing balance

| Fixtures and fittings | - | 15% on reducing balance

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2025 - 2 ) .

5. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| Freehold |  | to |  | Plant and |  | and |

| property |  | property |  | machinery |  | fittings |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 April 2025 |

| and 31 March 2026 | 364,001 |  | 228,670 |  | 47,266 |  | 12,412 |  | 652,349 |  |

| DEPRECIATION

| At 1 April 2025 | - |  | - |  | 32,722 |  | 8,717 |  | 41,439 |  |

| Charge for year | - |  | - |  | 2,182 |  | 554 |  | 2,736 |  |

| At 31 March 2026 | - |  | - |  | 34,904 |  | 9,271 |  | 44,175 |  |

| NET BOOK VALUE

| At 31 March 2026 | 364,001 |  | 228,670 |  | 12,362 |  | 3,141 |  | 608,174 |  |

| At 31 March 2025 | 364,001 |  | 228,670 |  | 14,544 |  | 3,695 |  | 610,910 |  |

| SPH Commercials Limited (Registered number: 10449688) |

Notes to the Financial Statements - continued

for the year ended 31 March 2026

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade debtors | 5,372 |  | 3,607 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Amounts owed to associates | 185,143 |  | 256,068 |  |

| Tax | 21,572 |  | 21,260 |  |

| VAT | 2,867 |  | 2,900 |  |

| Directors' loan accounts | 7,357 |  | 4,857 |  |

| Accrued expenses | 1,165 |  | 1,130 |  |

218,104 |  | 286,215 |  |

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| Interest is charged on the loan at 2.25% per annum.

9. | RELATED PARTY DISCLOSURES

| There is a loan between the company and Staffordshire Plumbing and Heating Limited, a company which is under the control of Mr K Horan. The amount owed by the company at the balance sheet date was £185,143 (2025 - £256,068). The loan is unsecured and interest free.