{
  "company_number": "SC390652",
  "name": "S P & L Limited",
  "url": "/company/SC390652",
  "status": "Active",
  "is_active": true,
  "company_type": "Private Limited Company",
  "incorporated_on": "2010-12-21",
  "dissolved_on": null,
  "sic_codes": [
    {
      "code": "82990",
      "description": "Other business support service activities n.e.c.",
      "section": "N",
      "section_name": "Administrative and support service activities",
      "url": "/sic/82990"
    }
  ],
  "registered_address": {
    "id": 1685946,
    "url": "/address/1685946",
    "line1": "10 WALKER STREET",
    "line2": "NEW TOWN",
    "post_town": "EDINBURGH",
    "county": "",
    "country": "SCOTLAND",
    "postcode": "EH3 7LA"
  },
  "companies_house_url": "https://find-and-update.company-information.service.gov.uk/company/SC390652",
  "previous_names": [],
  "care_of": "",
  "po_box": "",
  "country_of_origin": "United Kingdom",
  "accounts": {
    "next_due": "2027-07-31",
    "last_made_up": "2025-10-31",
    "category": "TOTAL EXEMPTION FULL",
    "filings": [
      {
        "url": "/company/SC390652/accounts/2025-10-31",
        "made_up_date": "2025-10-31",
        "period_start": "2025-10-31",
        "period_end": "2025-10-31",
        "entity_name": "S P & L Limited",
        "dormant": false,
        "average_employees": "5.00",
        "tangible_fixed_assets": "2821315.00",
        "debtors": null,
        "cash_bank_in_hand": "138625.00",
        "current_assets": "138625.00",
        "creditors_due_within_one_year": null,
        "creditors_due_after_one_year": null,
        "net_current_assets_liabilities": "95365.00",
        "total_assets_less_current_liabilities": "2916680.00",
        "net_assets_liabilities": "1671775.00",
        "called_up_share_capital": "1000.00",
        "profit_loss_account_reserve": "1029481.00",
        "shareholder_funds": "1000.00",
        "turnover": null,
        "other_operating_income": null,
        "cost_sales": null,
        "gross_profit_loss": null,
        "administrative_expenses": null,
        "raw_materials_consumables": null,
        "staff_costs": null,
        "depreciation_written_off": null,
        "other_operating_charges": null,
        "operating_profit_loss": null,
        "profit_before_tax": null,
        "tax_on_profit": null,
        "profit_loss_for_period": null,
        "file_type": "html",
        "parse_error": "",
        "source_zip": "Accounts_Monthly_Data-December2025.zip"
      },
      {
        "url": "/company/SC390652/accounts/2024-10-31",
        "made_up_date": "2024-10-31",
        "period_start": "2024-10-31",
        "period_end": "2024-10-31",
        "entity_name": "S P & L Limited",
        "dormant": false,
        "average_employees": "5.00",
        "tangible_fixed_assets": "2844969.00",
        "debtors": "40000.00",
        "cash_bank_in_hand": "134086.00",
        "current_assets": "174086.00",
        "creditors_due_within_one_year": null,
        "creditors_due_after_one_year": null,
        "net_current_assets_liabilities": "155988.00",
        "total_assets_less_current_liabilities": "3000957.00",
        "net_assets_liabilities": "1657592.00",
        "called_up_share_capital": "1000.00",
        "profit_loss_account_reserve": "1015298.00",
        "shareholder_funds": "1000.00",
        "turnover": null,
        "other_operating_income": null,
        "cost_sales": null,
        "gross_profit_loss": null,
        "administrative_expenses": null,
        "raw_materials_consumables": null,
        "staff_costs": null,
        "depreciation_written_off": null,
        "other_operating_charges": null,
        "operating_profit_loss": null,
        "profit_before_tax": null,
        "tax_on_profit": null,
        "profit_loss_for_period": null,
        "file_type": "html",
        "parse_error": "",
        "source_zip": "Accounts_Monthly_Data-December2024.zip"
      },
      {
        "url": "/company/SC390652/accounts/2023-10-31",
        "made_up_date": "2023-10-31",
        "period_start": "2023-10-31",
        "period_end": "2023-10-31",
        "entity_name": "S P & L Limited",
        "dormant": false,
        "average_employees": "5.00",
        "tangible_fixed_assets": "2869360.00",
        "debtors": "3009.00",
        "cash_bank_in_hand": "595.00",
        "current_assets": "3604.00",
        "creditors_due_within_one_year": null,
        "creditors_due_after_one_year": null,
        "net_current_assets_liabilities": "-12188.00",
        "total_assets_less_current_liabilities": "2857172.00",
        "net_assets_liabilities": "1446643.00",
        "called_up_share_capital": "1000.00",
        "profit_loss_account_reserve": "804349.00",
        "shareholder_funds": "1000.00",
        "turnover": null,
        "other_operating_income": null,
        "cost_sales": null,
        "gross_profit_loss": null,
        "administrative_expenses": null,
        "raw_materials_consumables": null,
        "staff_costs": null,
        "depreciation_written_off": null,
        "other_operating_charges": null,
        "operating_profit_loss": null,
        "profit_before_tax": null,
        "tax_on_profit": null,
        "profit_loss_for_period": null,
        "file_type": "html",
        "parse_error": "",
        "source_zip": "Accounts_Monthly_Data-December2023.zip"
      },
      {
        "url": "/company/SC390652/accounts/2022-10-31",
        "made_up_date": "2022-10-31",
        "period_start": "2022-10-31",
        "period_end": "2022-10-31",
        "entity_name": "S P & L Limited",
        "dormant": false,
        "average_employees": "5.00",
        "tangible_fixed_assets": "2835273.00",
        "debtors": "208.00",
        "cash_bank_in_hand": "20320.00",
        "current_assets": "20528.00",
        "creditors_due_within_one_year": null,
        "creditors_due_after_one_year": null,
        "net_current_assets_liabilities": "-83710.00",
        "total_assets_less_current_liabilities": "2751563.00",
        "net_assets_liabilities": "1407330.00",
        "called_up_share_capital": "1000.00",
        "profit_loss_account_reserve": "765036.00",
        "shareholder_funds": "1000.00",
        "turnover": null,
        "other_operating_income": null,
        "cost_sales": null,
        "gross_profit_loss": null,
        "administrative_expenses": null,
        "raw_materials_consumables": null,
        "staff_costs": null,
        "depreciation_written_off": null,
        "other_operating_charges": null,
        "operating_profit_loss": null,
        "profit_before_tax": null,
        "tax_on_profit": null,
        "profit_loss_for_period": null,
        "file_type": "html",
        "parse_error": "",
        "source_zip": "Accounts_Monthly_Data-December2022.zip"
      },
      {
        "url": "/company/SC390652/accounts/2021-10-31",
        "made_up_date": "2021-10-31",
        "period_start": "2021-10-31",
        "period_end": "2021-10-31",
        "entity_name": "S P & L Limited",
        "dormant": false,
        "average_employees": "5.00",
        "tangible_fixed_assets": "2036432.00",
        "debtors": "30000.00",
        "cash_bank_in_hand": null,
        "current_assets": "30000.00",
        "creditors_due_within_one_year": null,
        "creditors_due_after_one_year": null,
        "net_current_assets_liabilities": "-1275039.00",
        "total_assets_less_current_liabilities": "761393.00",
        "net_assets_liabilities": "741408.00",
        "called_up_share_capital": "1000.00",
        "profit_loss_account_reserve": "99114.00",
        "shareholder_funds": "1000.00",
        "turnover": null,
        "other_operating_income": null,
        "cost_sales": null,
        "gross_profit_loss": null,
        "administrative_expenses": null,
        "raw_materials_consumables": null,
        "staff_costs": null,
        "depreciation_written_off": null,
        "other_operating_charges": null,
        "operating_profit_loss": null,
        "profit_before_tax": null,
        "tax_on_profit": null,
        "profit_loss_for_period": null,
        "file_type": "html",
        "parse_error": "",
        "source_zip": "Accounts_Monthly_Data-March2022.zip"
      },
      {
        "url": "/company/SC390652/accounts/2020-10-31",
        "made_up_date": "2020-10-31",
        "period_start": "2020-10-31",
        "period_end": "2020-10-31",
        "entity_name": "S P & L Limited",
        "dormant": false,
        "average_employees": "5.00",
        "tangible_fixed_assets": "1621011.00",
        "debtors": "81000.00",
        "cash_bank_in_hand": null,
        "current_assets": "81000.00",
        "creditors_due_within_one_year": null,
        "creditors_due_after_one_year": null,
        "net_current_assets_liabilities": "-566881.00",
        "total_assets_less_current_liabilities": "1054130.00",
        "net_assets_liabilities": "370611.00",
        "called_up_share_capital": "1000.00",
        "profit_loss_account_reserve": "153317.00",
        "shareholder_funds": "1000.00",
        "turnover": null,
        "other_operating_income": null,
        "cost_sales": null,
        "gross_profit_loss": null,
        "administrative_expenses": null,
        "raw_materials_consumables": null,
        "staff_costs": null,
        "depreciation_written_off": null,
        "other_operating_charges": null,
        "operating_profit_loss": null,
        "profit_before_tax": null,
        "tax_on_profit": null,
        "profit_loss_for_period": null,
        "file_type": "html",
        "parse_error": "",
        "source_zip": "Accounts_Monthly_Data-June2021.zip"
      },
      {
        "url": "/company/SC390652/accounts/2019-10-31",
        "made_up_date": "2019-10-31",
        "period_start": "2019-10-31",
        "period_end": "2019-10-31",
        "entity_name": "S P & L Limited",
        "dormant": false,
        "average_employees": "5.00",
        "tangible_fixed_assets": "1636734.00",
        "debtors": null,
        "cash_bank_in_hand": null,
        "current_assets": null,
        "creditors_due_within_one_year": null,
        "creditors_due_after_one_year": null,
        "net_current_assets_liabilities": "-509983.00",
        "total_assets_less_current_liabilities": "1126751.00",
        "net_assets_liabilities": "337641.00",
        "called_up_share_capital": null,
        "profit_loss_account_reserve": null,
        "shareholder_funds": "1000.00",
        "turnover": null,
        "other_operating_income": null,
        "cost_sales": null,
        "gross_profit_loss": null,
        "administrative_expenses": null,
        "raw_materials_consumables": null,
        "staff_costs": null,
        "depreciation_written_off": null,
        "other_operating_charges": null,
        "operating_profit_loss": null,
        "profit_before_tax": null,
        "tax_on_profit": null,
        "profit_loss_for_period": null,
        "file_type": "html",
        "parse_error": "",
        "source_zip": "Accounts_Monthly_Data-May2020.zip"
      },
      {
        "url": "/company/SC390652/accounts/2016-10-31",
        "made_up_date": "2016-10-31",
        "period_start": "2016-10-31",
        "period_end": "2016-10-31",
        "entity_name": "S P & L Limited",
        "dormant": false,
        "average_employees": null,
        "tangible_fixed_assets": "1794621.00",
        "debtors": "3305.00",
        "cash_bank_in_hand": "2460.00",
        "current_assets": "5765.00",
        "creditors_due_within_one_year": "300533.00",
        "creditors_due_after_one_year": "1032475.00",
        "net_current_assets_liabilities": "-294768.00",
        "total_assets_less_current_liabilities": "1499853.00",
        "net_assets_liabilities": "463587.00",
        "called_up_share_capital": "1000.00",
        "profit_loss_account_reserve": "58631.00",
        "shareholder_funds": "463587.00",
        "turnover": null,
        "other_operating_income": null,
        "cost_sales": null,
        "gross_profit_loss": null,
        "administrative_expenses": null,
        "raw_materials_consumables": null,
        "staff_costs": null,
        "depreciation_written_off": null,
        "other_operating_charges": null,
        "operating_profit_loss": null,
        "profit_before_tax": null,
        "tax_on_profit": null,
        "profit_loss_for_period": null,
        "file_type": "html",
        "parse_error": "",
        "source_zip": "Accounts_Monthly_Data-May2017.zip"
      },
      {
        "url": "/company/SC390652/accounts/2015-10-31",
        "made_up_date": "2015-10-31",
        "period_start": "2015-10-31",
        "period_end": "2015-10-31",
        "entity_name": "S P & L Limited",
        "dormant": false,
        "average_employees": null,
        "tangible_fixed_assets": "1761339.00",
        "debtors": "2821.00",
        "cash_bank_in_hand": "1837.00",
        "current_assets": "4658.00",
        "creditors_due_within_one_year": "761557.00",
        "creditors_due_after_one_year": "553731.00",
        "net_current_assets_liabilities": "-756899.00",
        "total_assets_less_current_liabilities": "1004440.00",
        "net_assets_liabilities": "450626.00",
        "called_up_share_capital": "1000.00",
        "profit_loss_account_reserve": "449626.00",
        "shareholder_funds": "450626.00",
        "turnover": null,
        "other_operating_income": null,
        "cost_sales": null,
        "gross_profit_loss": null,
        "administrative_expenses": null,
        "raw_materials_consumables": null,
        "staff_costs": null,
        "depreciation_written_off": null,
        "other_operating_charges": null,
        "operating_profit_loss": null,
        "profit_before_tax": null,
        "tax_on_profit": null,
        "profit_loss_for_period": null,
        "file_type": "html",
        "parse_error": "",
        "source_zip": "Accounts_Monthly_Data-August2016.zip"
      },
      {
        "url": "/company/SC390652/accounts/2014-10-31",
        "made_up_date": "2014-10-31",
        "period_start": "2014-10-31",
        "period_end": "2014-10-31",
        "entity_name": "S P & L Limited",
        "dormant": false,
        "average_employees": null,
        "tangible_fixed_assets": "866773.00",
        "debtors": "3848.00",
        "cash_bank_in_hand": "2628.00",
        "current_assets": "6476.00",
        "creditors_due_within_one_year": "289256.00",
        "creditors_due_after_one_year": "532275.00",
        "net_current_assets_liabilities": "-282780.00",
        "total_assets_less_current_liabilities": "583993.00",
        "net_assets_liabilities": "47772.00",
        "called_up_share_capital": "1000.00",
        "profit_loss_account_reserve": "46772.00",
        "shareholder_funds": "47772.00",
        "turnover": null,
        "other_operating_income": null,
        "cost_sales": null,
        "gross_profit_loss": null,
        "administrative_expenses": null,
        "raw_materials_consumables": null,
        "staff_costs": null,
        "depreciation_written_off": null,
        "other_operating_charges": null,
        "operating_profit_loss": null,
        "profit_before_tax": null,
        "tax_on_profit": null,
        "profit_loss_for_period": null,
        "file_type": "html",
        "parse_error": "",
        "source_zip": "Accounts_Monthly_Data-February2015.zip"
      },
      {
        "url": "/company/SC390652/accounts/2013-10-31",
        "made_up_date": "2013-10-31",
        "period_start": "2013-10-31",
        "period_end": "2013-10-31",
        "entity_name": "S P & L Limited",
        "dormant": false,
        "average_employees": null,
        "tangible_fixed_assets": "899175.00",
        "debtors": "3270.00",
        "cash_bank_in_hand": null,
        "current_assets": "3270.00",
        "creditors_due_within_one_year": "283091.00",
        "creditors_due_after_one_year": "572909.00",
        "net_current_assets_liabilities": "-279821.00",
        "total_assets_less_current_liabilities": "619354.00",
        "net_assets_liabilities": "36019.00",
        "called_up_share_capital": "1000.00",
        "profit_loss_account_reserve": "35019.00",
        "shareholder_funds": "36019.00",
        "turnover": null,
        "other_operating_income": null,
        "cost_sales": null,
        "gross_profit_loss": null,
        "administrative_expenses": null,
        "raw_materials_consumables": null,
        "staff_costs": null,
        "depreciation_written_off": null,
        "other_operating_charges": null,
        "operating_profit_loss": null,
        "profit_before_tax": null,
        "tax_on_profit": null,
        "profit_loss_for_period": null,
        "file_type": "html",
        "parse_error": "",
        "source_zip": "Accounts_Monthly_Data-January2014.zip"
      }
    ],
    "pdf_only_filings": [
      {
        "made_up_date": "2018-10-31",
        "filing_date": "2019-07-08",
        "form_type": "AA",
        "description": "accounts-with-accounts-type-total-exemption-full",
        "paper_filed": true,
        "pdf_url": "/company/SC390652/accounts/2018-10-31.pdf",
        "companies_house_url": "https://find-and-update.company-information.service.gov.uk/company/SC390652/filing-history/MzIzODY3NTQ2N2FkaXF6a2N4/document?format=pdf&download=0"
      },
      {
        "made_up_date": "2017-10-31",
        "filing_date": "2018-05-30",
        "form_type": "AA",
        "description": "accounts-with-accounts-type-total-exemption-full",
        "paper_filed": true,
        "pdf_url": "/company/SC390652/accounts/2017-10-31.pdf",
        "companies_house_url": "https://find-and-update.company-information.service.gov.uk/company/SC390652/filing-history/MzIwNjA1NzA3OWFkaXF6a2N4/document?format=pdf&download=0"
      },
      {
        "made_up_date": "2012-10-31",
        "filing_date": "2013-05-02",
        "form_type": "AA",
        "description": "accounts-with-accounts-type-total-exemption-small",
        "paper_filed": true,
        "pdf_url": "/company/SC390652/accounts/2012-10-31.pdf",
        "companies_house_url": "https://find-and-update.company-information.service.gov.uk/company/SC390652/filing-history/MzA3NzM0MjQ5N2FkaXF6a2N4/document?format=pdf&download=0"
      },
      {
        "made_up_date": "2011-10-31",
        "filing_date": "2012-04-19",
        "form_type": "AA",
        "description": "accounts-with-accounts-type-total-exemption-small",
        "paper_filed": true,
        "pdf_url": "/company/SC390652/accounts/2011-10-31.pdf",
        "companies_house_url": "https://find-and-update.company-information.service.gov.uk/company/SC390652/filing-history/MzA1NjExMzQ2MWFkaXF6a2N4/document?format=pdf&download=0"
      }
    ],
    "filing_history_url": "https://find-and-update.company-information.service.gov.uk/company/SC390652/filing-history"
  },
  "confirmation_statement": {
    "next_due": "2026-11-05",
    "last_made_up": "2025-10-22"
  },
  "officers": [],
  "psc": [
    {
      "name": "Mrs Maureen Joyce Crandles",
      "kind": "individual-person-with-significant-control",
      "person_url": "/person/3258874",
      "controlling_company_url": null,
      "natures_of_control": [
        "ownership-of-shares-75-to-100-percent",
        "voting-rights-75-to-100-percent",
        "right-to-appoint-and-remove-directors"
      ],
      "notified_on": "2016-04-06",
      "ceased_on": null,
      "nationality": "British",
      "country_of_residence": "United Kingdom",
      "source": "snapshot"
    }
  ],
  "external_links": [],
  "provenance": {
    "source": "snapshot",
    "first_seen_at": "2026-07-05T12:35:35.811816+00:00",
    "last_seen_snapshot": "2026-08-01",
    "retrieved_at": "2026-08-02T07:01:15.144032+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: Companies House."
}