| |
|
2026 |
|
2025 |
| |
|
£ |
£ |
|
£ |
£ |
| Fixed assets |
|
|
1,250 |
|
|
1,875 |
| Current assets |
|
11,426 |
|
|
9,022 |
|
| Prepayments and accrued income |
|
487 |
|
|
586 |
|
| Creditors: amount falling due within one year |
|
(701) |
|
|
(800) |
|
|
Net current assets
|
|
|
11,212
|
|
|
8,808
|
|
Total assets less current liabilities
|
|
|
12,462 |
|
|
10,683 |
|
Net assets
|
|
|
12,462 |
|
|
10,683 |
| |
|
|
|
|
|
|
Represented by:
|
|
|
|
|
Members' other interest
|
|
|
|
| Members' capital |
|
|
10,421 |
|
|
2,685 |
| Other reserves |
|
|
2,041 |
|
|
7,998 |
|
|
|
12,462 |
|
|
10,683 |
|
|
|
12,462 |
|
|
10,683 |
| |
Total members' interests
|
|
|
|
| Members' other interests |
|
|
12,462 |
|
|
10,683 |
|
|
|
12,462 |
|
|
10,683 |
| |
NOTES TO THE ACCOUNTS
General Information
SPS & Son Property Maintenance LLP is a limited liability partnership, registered in England and Wales, registration number OC367568, registration address 82a Selby Lane, Keyworth, Nottingham, NG12 5AJ.
The presentation currency is £ sterling.
| 1. |
Accounting policies
Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the LLP.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
| Plant and Machinery |
15% Straight Line
|
| Motor Vehicles |
25% Straight Line
|
| Computer Equipment |
33% Straight Line
|
|
| 2. |
Tangible fixed assets
| Cost or valuation |
Plant and Machinery |
|
Motor Vehicles |
|
Computer Equipment |
|
Total |
| |
£ |
|
£ |
|
£ |
|
£ |
| At 01 April 2025 |
2,344 |
|
2,500 |
|
359 |
|
5,203 |
| Additions |
- |
|
- |
|
- |
|
- |
| Disposals |
- |
|
- |
|
- |
|
- |
| At 31 March 2026 |
2,344 |
|
2,500 |
|
359 |
|
5,203 |
| Depreciation |
| At 01 April 2025 |
2,344 |
|
625 |
|
359 |
|
3,328 |
| Charge for year |
- |
|
625 |
|
- |
|
625 |
| On disposals |
- |
|
- |
|
- |
|
- |
| At 31 March 2026 |
2,344 |
|
1,250 |
|
359 |
|
3,953 |
| Net book values |
| Closing balance as at 31 March 2026 |
- |
|
1,250 |
|
- |
|
1,250 |
| Opening balance as at 01 April 2025 |
- |
|
1,875 |
|
- |
|
1,875 |
|
| 3. |
Average number of employees
Average number of employees during the year was 2 (2025 : 2).
|
For the year ended 31 March 2026 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to small LLPs.
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006(as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime
These accounts were approved by the members and signed on their behalf by:
.............................................................................
Designated Member
Date approved by the members: 09 September 2026
1
|