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Company Registration No. 12774050 (England and Wales)
SPL CONVENIENCE STORE LTD Unaudited accounts for the year ended 31 July 2025
SPL CONVENIENCE STORE LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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SPL CONVENIENCE STORE LTD Company Information for the year ended 31 July 2025
Director
Lowrance Suthan
Company Number
12774050 (England and Wales)
Registered Office
NASEBY VILLAGE STORE CHURCH STREET NORTHAMPTON NN6 6DA ENGLAND
Accountants
IRTS Business Solutions Limited 209 The Heights Northolt Middlesex UB5 4BX
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SPL CONVENIENCE STORE LTD Statement of financial position as at 31 July 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
53,059 
60,349 
Current assets
Inventories
95,217 
58,235 
Debtors
5
12,901 
- 
Cash at bank and in hand
5,715 
15,116 
113,833 
73,351 
Creditors: amounts falling due within one year
6
(77,739)
(56,900)
Net current assets
36,094 
16,451 
Total assets less current liabilities
89,153 
76,800 
Creditors: amounts falling due after more than one year
7
(32,128)
(27,581)
Net assets
57,025 
49,219 
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
56,025 
48,219 
Shareholders' funds
57,025 
49,219 
For the year ending 31 July 2025 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 31 July 2026 and were signed on its behalf by
Lowrance Suthan Director Company Registration No. 12774050
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SPL CONVENIENCE STORE LTD Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
SPL CONVENIENCE STORE LTD is a private company, limited by shares, registered in England and Wales, registration number 12774050. The registered office is NASEBY VILLAGE STORE, CHURCH STREET, NORTHAMPTON, NN6 6DA, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 August 2024
23,992 
55,665 
79,657 
At 31 July 2025
23,992 
55,665 
79,657 
Depreciation
At 1 August 2024
11,442 
7,866 
19,308 
Charge for the year
2,510 
4,780 
7,290 
At 31 July 2025
13,952 
12,646 
26,598 
Net book value
At 31 July 2025
10,040 
43,019 
53,059 
At 31 July 2024
12,550 
47,799 
60,349 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Other debtors
12,901 
- 
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SPL CONVENIENCE STORE LTD Notes to the Accounts for the year ended 31 July 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
42,104 
49,140 
Taxes and social security
11,032 
4,320 
Other creditors
4,117 
- 
Loans from directors
19,486 
2,440 
Accruals
1,000 
1,000 
77,739 
56,900 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
32,128 
27,581 
8
Average number of employees
During the year the average number of employees was 7 (2024: 8).
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