The average number of persons, including directors, employed by the company during the year was as follows:

During the year the company net paid the director £1,605 (2025: director net paid the company £285).

At 31 March 2026, the director was owed £4,774 by the company (2025: £6,379). No interest is charged on this balance.

During the year ended 31 March 2026 the company paid interim dividends of £165,000 (2025: £90,000).

S P Management Limited is a private company limited by shares incorporated in England and Wales. The registered office is 71 Queen Victoria Street, London, EC4V 4BE.

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.