SPH Construction Ltd.

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 09750836

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		15,000

			-		15,000
CURRENT ASSETS
Debtors	5	-		14,265
Cash at bank and in hand		21		3,572

		21		17,837
Creditors: Amounts Falling Due Within One Year	6	(876 )		(3,127 )

NET CURRENT ASSETS (LIABILITIES)			(855 )		14,710

TOTAL ASSETS LESS CURRENT LIABILITIES			(855 )		29,710

NET (LIABILITIES)/ASSETS			(855 )		29,710

CAPITAL AND RESERVES
Called up share capital	7		2		2
Profit and Loss Account			(857 )		29,708

SHAREHOLDERS' FUNDS			(855)		29,710

Page 1

Page 2

SPH Construction Ltd.

Balance Sheet (continued)

As At 28 February 2026

For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Steven Hodgetts

Director

11/08/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

SPH Construction Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 09750836 . The registered office is 10 Y Sgwar, Heol Yr Orsaf, Dinas Powys, Bro Morgannwg, CF64 4YR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Straight Line
Motor Vehicles	20% Straight Line

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2025: NIL)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 March 2025	2,594	20,991	23,585
Disposals	-	(15,000 )	(15,000 )

As at 28 February 2026	2,594	5,991	8,585

Depreciation
As at 1 March 2025	2,594	5,991	8,585

As at 28 February 2026	2,594	5,991	8,585

Net Book Value
As at 28 February 2026	-	-	-

As at 1 March 2025	-	15,000	15,000

Page 3

Page 4

SPH Construction Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

5. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	-	14,265

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Bank loans and overdrafts	212	3,125
Other creditors	664	2

	876	3,127

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2