ACCOUNTS - Final Accounts preparation

Registered number: 16614006

SPROTBROUGH PROPERTIES LTD

UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JULY 2026


SPROTBROUGH PROPERTIES LTD REGISTERED NUMBER:16614006

BALANCE SHEET

AS AT 31 JULY 2026

		2026
Note		£

Fixed assets
Investment property	4		156,800
Current assets
Cash at bank and in hand		1,343
Creditors: amounts falling due within one year	5	(50,650)
Net current (liabilities)/assets			(49,307)
Total assets less current liabilities			107,493
Creditors: amounts falling due after more than one year	6		(110,250)

Net (liabilities)/assets			(2,757)

Capital and reserves
Called up share capital			100
Profit and loss account			(2,857)
			(2,757)

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

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

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 16 October 2026.

L Fallon

Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1


SPROTBROUGH PROPERTIES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JULY 2026

1.	General information

Sprotbrough Properties Ltd is a private Company limited by shares, incorporated in England and Wales (registered number: 16614006). Its registered office is 20 Waterway Lane, Kilnhurst, Mexborough, South Yorkshire, England, S64 5SS. The Company was incorporated on 29 July 2025. The principal activity of the Company throughout the period was that of letting and operating of own or leased real estate.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The Company's functional and presentation currency is pounds sterling.

The following principal accounting policies have been applied:

2.2

Going concern

As at 31 July 2026, the company had an excess of liabilities over its total assets amounting to £2,757. The ability of the Company to meet its liabilities as they fall due is reliant upon the future ability of the business to generate profit and cashflow from its trading activities.

2.3

Taxation

Tax is recognised in the Statement of Income and Retained Earnings.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date in the countries where the Company operates and generates income.

2.4

Investment property

Investment property is carried at fair value determined annually by the director and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

Page 2


SPROTBROUGH PROPERTIES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JULY 2026

2.Accounting policies (continued)

2.5

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as bank and cash balances, trade and other accounts receivable and payable, loans from banks and other third parties and loans to and from related parties.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at the transaction price and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Employees

The average monthly number of employees, including directors, during the period was 1.

4.	Investment property

		Freehold investment property
		£
	Valuation
	Additions at cost	156,800
	At 31 July 2026	156,800

The 2026 valuations were made by the director, on an open market value basis.

Page 3


SPROTBROUGH PROPERTIES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JULY 2026

5.	Creditors: Amounts falling due within one year
		2026
		£

	Amounts owed to associated companies	38,000
	Other creditors	11,400
	Accruals	1,250
		50,650

6.	Creditors: Amounts falling due after more than one year
		2026
		£

	Bank loans	110,250

	The aggregate amount of liabilities repayable wholly or in part more than five years after the balance sheet date is:
					2026
					£

Bank loans

110,250

Included in creditors falling due after more than one year are secured liabilities in respect of bank loans of £110,250.

Page 4