SPG Management (UK) Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06969987

SPG MANAGEMENT (UK) LTD

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD ENDED

20 July 2025

SPG MANAGEMENT (UK) LTD

FINANCIAL STATEMENTS

PERIOD FROM 23 JULY 2024 TO 20 JULY 2025

CONTENTS	PAGES

Statement of financial position	1 to 2

Notes to the financial statements	3 to 5

SPG MANAGEMENT (UK) LTD

STATEMENT OF FINANCIAL POSITION

20 July 2025

	20 Jul 25		22 Jul 24
Note	£	£	£	£

FIXED ASSETS

Tangible assets	6		1,389		1,852

CURRENT ASSETS

Debtors	7	540,194	451,966
Cash at bank and in hand		8,762	1,561
		---------	---------
		548,956	453,527

CREDITORS: amounts falling due within one year	8	( 509,301)		( 425,646)
		---------		---------
NET CURRENT ASSETS			39,655		27,881
			--------		--------
TOTAL ASSETS LESS CURRENT LIABILITIES			41,044		29,733

CREDITORS: amounts falling due after more than one year	9		( 20,827)		( 17,260)

PROVISIONS

Taxation including deferred tax	( 347)	( 463)
	--------	--------
NET ASSETS	19,870	12,010
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CAPITAL AND RESERVES

Called up share capital	100	100
Profit and loss account	19,770	11,910
	--------	--------
SHAREHOLDER FUNDS	19,870	12,010
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These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the period ending 20 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

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

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

SPG MANAGEMENT (UK) LTD

STATEMENT OF FINANCIAL POSITION (continued)

20 July 2025

These financial statements were approved by the board of directors and authorised for issue on 19 October 2026 , and are signed on behalf of the board by:

S P Graham
Director

Company registration number: 06969987

SPG MANAGEMENT (UK) LTD

NOTES TO THE FINANCIAL STATEMENTS

PERIOD FROM 23 JULY 2024 TO 20 JULY 2025

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Units 1 & 2 Sandleas Way, Sandleas Way, Leeds, LS15 8AW, England.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis . The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover comprises revenue recognised by the company in respect of services supplied during the year.

Deferred tax

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

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation to date.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Computer equipment	-	25% reducing balance

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit and loss. Derivative financial instruments are initially recorded at transaction price and thereafter at fair value with changes recognised in profit and loss. The company holds the following financial assets and liabilities: Cash, Short-term trade and other debtors, and creditors. Cash in the balance sheet comprises cash at banks and in hand and short term deposits with an original maturity date of three months or less. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account before operating profit.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the period amounted to 2 (2024: 1 ).

5. TAX ON PROFIT/(LOSS)

Major components of tax expense/(income)

	Period from
	23 Jul 24 to	Year to
	20 Jul 25	22 Jul 24
	£	£

Current tax:

UK current tax expense	2,659	–
Adjustments in respect of prior periods	160	5
Corporation tax refund	–	( 207)
	-------	----
Total current tax	2,819	( 202)
	-------	----

Deferred tax:

Origination and reversal of timing differences	( 116)	193
	-------	----
Tax on profit/(loss)	2,703	( 9)
	-------	----

6. TANGIBLE ASSETS

	Computer equipment	Total
	£	£
Cost
At 23 July 2024 and 20 July 2025	9,450	9,450
	-------	-------
Depreciation
At 23 July 2024	7,598	7,598
Charge for the period	463	463
	-------	-------
At 20 July 2025	8,061	8,061
	-------	-------
Carrying amount
At 20 July 2025	1,389	1,389
	-------	-------
At 22 July 2024	1,852	1,852
	-------	-------

7. DEBTORS

	20 Jul 25	22 Jul 24
	£	£
Trade debtors	471,029	179,981
Other debtors	69,165	271,985
	---------	---------
	540,194	451,966
	---------	---------

8. CREDITORS: amounts falling due within one year

	20 Jul 25	22 Jul 24
	£	£
Bank loans and overdrafts	5,433	9,000
Trade creditors	609	2,142
Corporation tax	2,659	250
Social security and other taxes	22,703	770
Amounts due to related companies	465,508	408,689
Other creditors	12,389	4,795
	---------	---------
	509,301	425,646
	---------	---------

9. CREDITORS: amounts falling due after more than one year

	20 Jul 25	22 Jul 24
	£	£
Bank loans and overdrafts	20,827	17,260
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