REGISTERED NUMBER: 09677240 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JULY 2026

FOR

S P L (OXFORD) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S C S Lewis

L Lewis Rippington

P Garry

REGISTERED OFFICE:

Brook House

39 North Hinksey Village

Oxford

Oxfordshire

OX2 0NA

REGISTERED NUMBER:

09677240 (England and Wales)

ACCOUNTANTS:

J A Muncey FCCA

31 Astrop Road

Middleton Cheney

Banbury

Oxfordshire

OX17 2PQ

FIXED ASSETS

Investments

4

150,750

150,750

CURRENT ASSETS

Debtors

5

8

-

Cash at bank

200,301

304,392

200,309

304,392

CREDITORS

Amounts falling due within one year

6

56,980

159,851

NET CURRENT ASSETS

143,329

144,541

TOTAL ASSETS LESS CURRENT LIABILITIES

294,079

295,291

CAPITAL AND RESERVES

Called up share capital

8

550

550

Retained earnings

9

293,529

294,741

SHAREHOLDERS' FUNDS

294,079

295,291

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 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 22nd September 2026 and were signed on its behalf by:

S C S Lewis - Director

1.	STATUTORY INFORMATION

S P L (Oxford) Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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

Income represents amounts received for the hire of the property and related facilities and is recognised in the period that the hire takes place. Any deposits received in advance of a booking are held until the hire takes place.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

The directors have adopted a policy of revaluing fixed assets to their fair value at regular intervals where there has been a material change in the market value. The directors will review the valuations on an annual basis and will seek professional valuation where appropriate.

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 discountable.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those inn which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantially enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	FIXED ASSET INVESTMENTS

The company has a 50% share in Bayworth Limited. The results for Bayworth Limited for the year ended 30th April 2026 showed a profit of £19,363 (2025 £14,593) with capital and reserves amounting to £492,431(2025 £476,561)

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

8

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts (see note 7)

-

1,343

Tax

-

60,523

Directors' loan accounts

56,472

97,472

Accrued expenses

508

513

56,980

159,851

7.

LOANS

An analysis of the maturity of loans is given below:

2026

2025

£

£

Amounts falling due within one year or on demand:

Bank loans

-

1,343

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

150

A Ordinary

1

150

150

400

B Ordinary

1

400

400

550

550

9.

RESERVES

Retained

earnings

£

At 1st August 2025

294,741

Deficit for the year

(1,212

)

At 31st July 2026

293,529

10.	RELATED PARTY DISCLOSURES

At the balance sheet date the directors were owed by the company £56,472 (2025 £97,472).

11.	ULTIMATE CONTROLLING PARTY

The controlling party is S C S Lewis.