REGISTERED NUMBER: 11278879 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2026

FOR

SP & A INVESTMENTS LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

S P Ward

Mrs A Ward

REGISTERED OFFICE:

Turnesc House

Hull Road

Osgodby

Selby

North Yorkshire

YO8 5HG

REGISTERED NUMBER:

11278879 (England and Wales)

ACCOUNTANTS:

CGA

Chartered Certified Accountants

3 & 4 Park Court

Riccall Road

Escrick

York

North Yorkshire

YO19 6ED

CURRENT ASSETS

Debtors

4

343

-

Investments

5

350,000

-

Cash at bank

14,461

380,948

364,804

380,948

CREDITORS

Amounts falling due within one year

6

319,584

314,777

NET CURRENT ASSETS

45,220

66,171

TOTAL ASSETS LESS CURRENT LIABILITIES

45,220

66,171

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

45,218

66,169

SHAREHOLDERS' FUNDS

45,220

66,171

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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.

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 17th July 2026 and were signed on its behalf by:

S P Ward - Director

Mrs A Ward - Director

1.	STATUTORY INFORMATION

SP & A Investments Ltd 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable as interest on investments.

Income is recognised when the revenue repayments of the investments become due.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

3.	EMPLOYEES AND DIRECTORS

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

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

343

-

5.	CURRENT ASSET INVESTMENTS

2026

2025

£

£

Unlisted investments

350,000

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

120

-

Taxation and social security

-

13,404

Other creditors

319,464

301,373

319,584

314,777

7.	RELATED PARTY DISCLOSURES

At the balance sheet date, the company owed £318,623 (2025: £300,562) to members of key management personnel. No interest has been charged to the company in respect of this loan which is repayable on demand and is presented within creditors due within one year.