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SPT 100 LIMITED

Registered Number
15613947
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2026

SPT 100 LIMITED
Company Information
for the year from 1 May 2025 to 30 April 2026

Directors | PEARCE, Ashleigh Jade
| POVEDANO, Eduardo Tejero
| SIMMS, Danielle Louise

Registered Address | 70 Wright Street
| Hull
| HU2 8JD

Registered Number | 15613947 (England and Wales)

SPT 100 LIMITED
Balance Sheet as at
30 April 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Investments | 3 |  |  | 148,767 |  |  |  | 148,767
|  |  |  | 148,767 |  |  |  | 148,767
Current assets |  |  |  |  |  |  |  |
Cash at bank and on hand |  | 337 |  |  |  | 17 |  |
|  | 337 |  |  |  | 17 |  |
Creditors amounts falling due within one year | 5 | (123,340) |  |  |  | (150,020) |  |
Net current assets (liabilities) |  |  |  | (123,003) |  |  |  | (150,003)
Total assets less current liabilities |  |  |  | 25,764 |  |  |  | (1,236)
Net assets |  |  |  | 25,764 |  |  |  | (1,236)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 25,664 |  |  |  | (1,336)
Shareholders' funds |  |  |  | 25,764 |  |  |  | (1,236)

- The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 15 July 2026, and are signed on its behalf by:
PEARCE, Ashleigh Jade Director
POVEDANO, Eduardo Tejero Director
SIMMS, Danielle Louise Director Registered Company No. 15613947

SPT 100 LIMITED
Notes to the Financial Statements
for the year ended 30 April 2026

1. | Accounting policies
--- | ---

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

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

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Share capital
--- | ---
| Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 4 |  | 4

3. | Fixed asset investments
--- | ---

|  | Other investments1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 May 25 | 148,767 |  | 148,767
| At 30 April 26 | 148,767 |  | 148,767
| Net book value
| At 30 April 26 | 148,767 |  | 148,767
| At 30 April 25 | 148,767 |  | 148,767

| Notes
--- | ---
| 1Other investments other than loans

4. | Debtors: amounts due within one year
--- | ---

5. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 45,620 |  | 72,900
| Other creditors | 77,120 |  | 77,120
| Accrued liabilities and deferred income | 600 |  | -
| Total | 123,340 |  | 150,020

| Included within bank borrowings and overdrafts is an amount payable of £45,620 (2025: £72,900) to the directors.

6. | Share capital
--- | ---
| 100 Ordinary Shares

7. | Related party transactions
--- | ---
| During the year, the Company entered into transactions with related parties, being entities under common control, including Alsa PH Ltd and Alsa Properties Ltd. At the year end, amounts due to related parties comprised £77,000 (2025: £77,000) to Alsa PH Ltd and £120 (2025: £120) to Alsa Properties Ltd. These balances are unsecured, interest-free and repayable on demand.