REGISTERED NUMBER: 02875672 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

S.R.P. Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R P Smith

REGISTERED OFFICE:

44 Silver Street

Salisbury

Wiltshire

SP1 2NE

REGISTERED NUMBER:

02875672 (England and Wales)

FIXED ASSETS

Tangible assets

4

36,510

80,790

Investment property

5

1,000,000

3,102,613

1,036,510

3,183,403

CURRENT ASSETS

Stocks

-

1,219,265

Debtors

6

683,011

54,719

Cash at bank

14,882

6,370

697,893

1,280,354

CREDITORS

Amounts falling due within one year

7

336,294

1,119,288

NET CURRENT ASSETS

361,599

161,066

TOTAL ASSETS LESS CURRENT LIABILITIES

1,398,109

3,344,469

CREDITORS

Amounts falling due after more than one year

8

(48,237

)

(834,278

)

PROVISIONS FOR LIABILITIES

(124,948

)

(170,562

)

NET ASSETS

1,224,924

2,339,629

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Revaluation reserve

9

537,973

1,747,228

Retained earnings

685,951

591,401

1,224,924

2,339,629

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 30 October 2026 and were signed by:

R P Smith - Director

1.	STATUTORY INFORMATION

S.R.P. Holdings 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.

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

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 discounted.

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 in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 February 2025

237,705

61,490

7,962

307,157

Disposals

(191,209

)

-

-

(191,209

)

At 31 January 2026

46,496

61,490

7,962

115,948

DEPRECIATION

At 1 February 2025

199,616

18,789

7,962

226,367

Charge for year

4,767

20,496

-

25,263

Eliminated on disposal

(172,192

)

-

-

(172,192

)

At 31 January 2026

32,191

39,285

7,962

79,438

NET BOOK VALUE

At 31 January 2026

14,305

22,205

-

36,510

At 31 January 2025

38,089

42,701

-

80,790

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

3,102,613

Disposals

(2,102,613

)

At 31 January 2026

1,000,000

NET BOOK VALUE

At 31 January 2026

1,000,000

At 31 January 2025

3,102,613

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

32,296

10,268

Other debtors

650,715

44,451

683,011

54,719

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans and overdrafts

-

68,150

Hire purchase contracts

9,204

3,275

Trade creditors

163

15,192

Taxation and social security

27,020

18,469

Other creditors

299,907

1,014,202

336,294

1,119,288

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans

-

774,713

Hire purchase contracts

48,237

59,565

48,237

834,278

9.

RESERVES

Revaluatio

reserve

£

At 1 February 2025

1,747,228

Property disposal

(1,209,255

)

At 31 January 2026

537,973

10.	RELATED PARTY DISCLOSURES

Included in other creditors is an amount of £105,101 (2025; £130,549) due to Phil Smith Hair Limited

a company in which RP Smith is a director.

Included in other creditors is an amount of £96,109 (2025; -£13,858) due to Smith Fam Ltd a

company in which RP Smith is a director.

Included in other debtors is an amount of £25,075 (2025; £25,075 due from Rock and Rollers Ltd a

company in which RP Smith is a director.

Included in other debtors is an amount of £620,452 (2025; -£771,154) due from the director.