Company Registration No. 11910800 (England and Wales)
Spiller Commercial Holdings Limited
Unaudited accounts
for the year ended 31 December 2025
Spiller Commercial Holdings Limited
Unaudited accounts
Contents
Spiller Commercial Holdings Limited
Company Information
for the year ended 31 December 2025
Company Number
11910800 (England and Wales)
Registered Office
26 KINGS PARADE AVENUE
BRISTOL
BS8 2RE
ENGLAND
Accountants
Evans Entwistle
26 Berkeley Square
Bristol
BS8 1HP
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
Spiller Commercial Holdings Limited
for the year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Spiller Commercial Holdings Limited for the year ended 31 December 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
Our work has been undertaken in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com.
Evans Entwistle
Member in Practice
26 Berkeley Square
Bristol
BS8 1HP
16 September 2026
Spiller Commercial Holdings Limited
Statement of financial position
as at 31 December 2025
Intangible assets
47,468
53,401
Creditors: amounts falling due within one year
(840)
(840)
Net current assets
325,161
325,161
Total assets less current liabilities
374,597
380,530
Creditors: amounts falling due after more than one year
(203,058)
(212,769)
Net assets
171,539
167,761
Called up share capital
2,000
2,000
Profit and loss account
169,539
165,761
Shareholders' funds
171,539
167,761
For the year ending 31 December 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 16 September 2026 and were signed on its behalf by
Alan Spiller
Director
Company Registration No. 11910800
Spiller Commercial Holdings Limited
Notes to the Accounts
for the year ended 31 December 2025
Spiller Commercial Holdings Limited is a private company, limited by shares, registered in England and Wales, registration number 11910800. The registered office is 26 KINGS PARADE AVENUE, BRISTOL, BS8 2RE, 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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Investments in shares are included at fair value.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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Intangible fixed assets
Goodwill
At 31 December 2025
59,334
At 31 December 2025
11,866
At 31 December 2025
47,468
At 31 December 2024
53,401
Spiller Commercial Holdings Limited
Notes to the Accounts
for the year ended 31 December 2025
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Investments
Subsidiary undertakings
Valuation at 1 January 2025
1,968
Valuation at 31 December 2025
1,968
Amounts falling due after more than one year
Amounts due from group undertakings etc.
306,001
306,001
Other debtors
20,000
20,000
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Creditors: amounts falling due within one year
2025
2024
8
Creditors: amounts falling due after more than one year
2025
2024
Amounts owed to group undertakings and other participating interests
163,309
63,375
Loans from directors
39,749
149,394
Allotted, called up and fully paid:
2,000 Ordinary shares of £1 each
2,000
2,000
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Transactions with related parties
At the year end the company was owed the following from group companies:
- £217,858 (2024: £217,858) by 62 High Street Limited.
- £88,143 (2024: £88,143) by 5 & 7 Robertson Road Limited,
At the year end the company owed the following to group companies:
- £20,000 (2024: £20,000) to Severnview Commercial Properties Limited.
- £20,000 (2024: £20,000) to ADC - Ltd.
- £123,109 (2024: £23,175) to Cube Construction (Southern) Limited
- £100 (3/2025. £100) to The Coach Yard Ltd
- £100 (3/2025. £100) to 62 High Street (freehold) Ltd
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Average number of employees
During the year the average number of employees was 0 (2024: 0).