How much does S.P.Q. Ltd. make?

S.P.Q. Ltd. reported revenue of £12.5m and a loss of £3.4m in the year to 28 Dec 2025, according to its accounts filed at Companies House.

How many employees does S.P.Q. Ltd. have?

S.P.Q. Ltd. reported an average of 277 employees in the year to 28 Dec 2025.

Is S.P.Q. Ltd. profitable?

No — S.P.Q. Ltd. reported a loss of £3.4m in the year to 28 Dec 2025.

Company No. 04740228 · Incorporated 22 Apr 2003

S.P.Q. Ltd.

Registered name: S.P.Q. LTD.

Part of Tanaan Holdings Limited group

S.P.Q. Ltd. made £12.5m revenue and a £3.4m loss in the year to 28 Dec 2025.

S.P.Q. Ltd.’s revenue was £12.5m in the year to 28 Dec 2025, with a loss of £3.4m and 277 employees. The company is classified under “unlicensed restaurants and cafes” and is based in Sheffield; we hold 4 years of its filed accounts.

Full P&L filedSection I · Accommodation and food servicesSIC 56102Unlicensed restaurants and cafes

Status: Active
Location: Sheffield, Yorkshire and The Humber
Age: 23 yrs · since 2003
Type: Private Limited Company

Part of a group. The filing indicates this company sits within a group structure, so its results may depend on intra-group trading and it may be hard to replicate independently. From the filing: “was a 100% subsidiary of Fieldrose Limited, a company incorporated in England and Wales. The address of the registered office is QFM House, 10 Brightside Lane, Sheffield, S9 3YE. The company is consol”

Latest accounts · year to 28 Dec 2025

Key figures

Revenue

£12.5m

Growth —

Profit

−£3.4m

Growth —

Profit margin

−27.2%

Gross 34.9%

Employees

277

Change —

Profit / employee

−£12.2k

Revenue/employee £45.1k

Profitable streak

0yrs

Consecutive profitable years in our data

Badges are automated estimates derived from the filed figures — not statements of fact about the company.

4 filed years

Financial history

Multi-year financials, oldest to newest
Year to	30 Sep 2022	30 Sep 2023	29 Dec 2024	28 Dec 2025
Disclosure	Full P&L	Full P&L	Full P&L	Full P&L
Profit & loss
Revenue (turnover)	£9m	£11.9m	£15.9m	£12.5m
Cost of sales	£5.6m	£8.3m	£10.5m	£8.1m
Gross profit	£3.4m	£3.6m	£5.4m	£4.4m
Operating profit	−£1.3m	−£3m	−£4.6m	−£3.4m
Profit before tax	−£695k	−£3m	−£4.6m	−£3.4m
Profit after tax	−£395k	−£3m	−£4.6m	−£3.4m
Profit (best available)	−£395k	−£3m	−£4.6m	−£3.4m
Staff costs	£3.2m	£4.8m	£5.3m	£4.4m
Employees (average)	387	392	363	277
Ratios
Profit margin	−4.4%	−25.2%	−29%	−27.2%
Gross margin	38%	30.5%	34%	34.9%
Revenue per employee	£23.2k	£30.5k	£43.7k	£45.1k
Profit per employee	−£1k	−£7.7k	−£12.7k	−£12.2k
Growth (year on year)
Revenue growth	—	▲33%	—	—
Headcount growth	—	▲1.3%	—	—
Balance sheet — indirect signals, not revenue
Cash at bank	£13.2k	£16.3k	£14.1k	£11.2k
Net assets	£89.7k	−£2.9m	−£7.5m	−£10.9m
Fixed assets	£5.1m	£7.9m	£7.1m	£5.4m
Current assets	£1.2m	£2.3m	£1.6m	£1.5m
Debtors	£63.7k	£311k	£60.2k	£32k
Deferred income	£733k	£909k	£1.2m	£779k
Source	FullAccounts · bulk data Sep 2024	FullAccounts · bulk data Sep 2024	FullAccounts · bulk data Sep 2026	FullAccounts · bulk data Sep 2026

Derived from the latest filing

How the business works

Profit margin: −27.2%; Profit ÷ revenue.
Gross margin: 34.9%; Gross profit ÷ revenue. High for software and services.
Revenue per employee: £45.1k; Revenue ÷ average employees.
Profit per employee: −£12.2k; Profit ÷ average employees.
Cash conversion: —; Cash generated from operations ÷ operating profit. Needs a cash-flow statement.
Fixed assets ÷ revenue: 43.4%; Capital intensity. Low = capital-light, cheaper to start.
Deferred income ÷ revenue: 6.2%; Customers paying upfront (subscriptions, deposits). Approximate when combined with accruals.
Debtors ÷ revenue: 0.3%; Money owed by customers. Low = customers pay quickly.

Indirect — not revenue

Balance-sheet signals

Year-on-year changes in filed balance-sheet items. They can hint at momentum (or investment) but are not revenue or profit and must not be read as such.

Net assets: —; Now −£10.9m
Cash at bank: —; Now £11.2k
Headcount: —; Now 277
Deferred income: —; Now £779k
Fixed assets: —; Now £5.4m

Deferred income is reported together with accruals in this filing (“accruals and deferred income”), so it is an approximate signal only.

Corporate ownership

Group structure

Ownership chain

Tanaan Holdings Limitedultimate parent75–100%
Revero Foods Limited75–100%
S.P.Q. Ltd.this company

Bands show the share of ownership each company holds in the one below it.

Sister companies (3)

Intracave LimitedRev. £80.1m · Profit £4.7m
Northgate Fast Food LimitedRev. £34.1m · Profit £2.6m
Fieldrose LimitedRev. £3.1m · Profit £11m

From the Persons with Significant Control register (corporate controllers only).

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Sources

Companies House profile Filing history & original accounts

Latest figures from FullAccounts for the year to 28 Dec 2025 (profit −£3.4m), from the Companies House accounts bulk data published Sep 2026. Spotted an error? Request a correction.

Contains public sector information from Companies House licensed under the Open Government Licence v3.0. Data from Companies House, © Crown copyright. View the licence.