SPT 100 LIMITED


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


Registered Address	70 Wright Street
	Hull
	HU2 8JD


Registered Number	15613947 (England and Wales)

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.

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.

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.

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 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.