2022-06-012023-05-312023-05-31false09613404SPOTTY EGG LTD2023-11-1462090iso4217:GBPxbrli:pure096134042022-06-01096134042023-05-31096134042022-06-012023-05-31096134042021-06-01096134042022-05-31096134042021-06-012022-05-3109613404bus:SmallEntities2022-06-012023-05-3109613404bus:AuditExempt-NoAccountantsReport2022-06-012023-05-3109613404bus:FullAccounts2022-06-012023-05-3109613404bus:PrivateLimitedCompanyLtd2022-06-012023-05-3109613404core:WithinOneYear2023-05-3109613404core:AfterOneYear2023-05-3109613404core:WithinOneYear2022-05-3109613404core:AfterOneYear2022-05-3109613404core:ShareCapital2023-05-3109613404core:SharePremium2023-05-3109613404core:RevaluationReserve2023-05-3109613404core:OtherReservesSubtotal2023-05-3109613404core:RetainedEarningsAccumulatedLosses2023-05-3109613404core:ShareCapital2022-05-3109613404core:SharePremium2022-05-3109613404core:RevaluationReserve2022-05-3109613404core:OtherReservesSubtotal2022-05-3109613404core:RetainedEarningsAccumulatedLosses2022-05-3109613404core:LandBuildings2023-05-3109613404core:PlantMachinery2023-05-3109613404core:Vehicles2023-05-3109613404core:FurnitureFittings2023-05-3109613404core:OfficeEquipment2023-05-3109613404core:NetGoodwill2023-05-3109613404core:IntangibleAssetsOtherThanGoodwill2023-05-3109613404core:ListedExchangeTraded2023-05-3109613404core:UnlistedNon-exchangeTraded2023-05-3109613404core:LandBuildings2022-05-3109613404core:PlantMachinery2022-05-3109613404core:Vehicles2022-05-3109613404core:FurnitureFittings2022-05-3109613404core:OfficeEquipment2022-05-3109613404core:NetGoodwill2022-05-3109613404core:IntangibleAssetsOtherThanGoodwill2022-05-3109613404core:ListedExchangeTraded2022-05-3109613404core:UnlistedNon-exchangeTraded2022-05-3109613404core:LandBuildings2022-06-012023-05-3109613404core:PlantMachinery2022-06-012023-05-3109613404core:Vehicles2022-06-012023-05-3109613404core:FurnitureFittings2022-06-012023-05-3109613404core:OfficeEquipment2022-06-012023-05-3109613404core:NetGoodwill2022-06-012023-05-3109613404core:IntangibleAssetsOtherThanGoodwill2022-06-012023-05-3109613404core:ListedExchangeTraded2022-06-012023-05-3109613404core:UnlistedNon-exchangeTraded2022-06-012023-05-3109613404core:MoreThanFiveYears2022-06-012023-05-3109613404core:Non-currentFinancialInstruments2023-05-3109613404core:Non-currentFinancialInstruments2022-05-3109613404dpl:CostSales2022-06-012023-05-3109613404dpl:DistributionCosts2022-06-012023-05-3109613404core:LandBuildings2022-06-012023-05-3109613404core:PlantMachinery2022-06-012023-05-3109613404core:Vehicles2022-06-012023-05-3109613404core:FurnitureFittings2022-06-012023-05-3109613404core:OfficeEquipment2022-06-012023-05-3109613404dpl:AdministrativeExpenses2022-06-012023-05-3109613404core:NetGoodwill2022-06-012023-05-3109613404core:IntangibleAssetsOtherThanGoodwill2022-06-012023-05-3109613404dpl:GroupUndertakings2022-06-012023-05-3109613404dpl:ParticipatingInterests2022-06-012023-05-3109613404dpl:GroupUndertakingscore:ListedExchangeTraded2022-06-012023-05-3109613404core:ListedExchangeTraded2022-06-012023-05-3109613404dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-06-012023-05-3109613404core:UnlistedNon-exchangeTraded2022-06-012023-05-3109613404dpl:CostSales2021-06-012022-05-3109613404dpl:DistributionCosts2021-06-012022-05-3109613404core:LandBuildings2021-06-012022-05-3109613404core:PlantMachinery2021-06-012022-05-3109613404core:Vehicles2021-06-012022-05-3109613404core:FurnitureFittings2021-06-012022-05-3109613404core:OfficeEquipment2021-06-012022-05-3109613404dpl:AdministrativeExpenses2021-06-012022-05-3109613404core:NetGoodwill2021-06-012022-05-3109613404core:IntangibleAssetsOtherThanGoodwill2021-06-012022-05-3109613404dpl:GroupUndertakings2021-06-012022-05-3109613404dpl:ParticipatingInterests2021-06-012022-05-3109613404dpl:GroupUndertakingscore:ListedExchangeTraded2021-06-012022-05-3109613404core:ListedExchangeTraded2021-06-012022-05-3109613404dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-06-012022-05-3109613404core:UnlistedNon-exchangeTraded2021-06-012022-05-3109613404core:NetGoodwill2023-05-3109613404core:IntangibleAssetsOtherThanGoodwill2023-05-3109613404core:LandBuildings2023-05-3109613404core:PlantMachinery2023-05-3109613404core:Vehicles2023-05-3109613404core:FurnitureFittings2023-05-3109613404core:OfficeEquipment2023-05-3109613404core:AfterOneYear2023-05-3109613404core:WithinOneYear2023-05-3109613404core:ListedExchangeTraded2023-05-3109613404core:UnlistedNon-exchangeTraded2023-05-3109613404core:ShareCapital2023-05-3109613404core:SharePremium2023-05-3109613404core:RevaluationReserve2023-05-3109613404core:OtherReservesSubtotal2023-05-3109613404core:RetainedEarningsAccumulatedLosses2023-05-3109613404core:NetGoodwill2022-05-3109613404core:IntangibleAssetsOtherThanGoodwill2022-05-3109613404core:LandBuildings2022-05-3109613404core:PlantMachinery2022-05-3109613404core:Vehicles2022-05-3109613404core:FurnitureFittings2022-05-3109613404core:OfficeEquipment2022-05-3109613404core:AfterOneYear2022-05-3109613404core:WithinOneYear2022-05-3109613404core:ListedExchangeTraded2022-05-3109613404core:UnlistedNon-exchangeTraded2022-05-3109613404core:ShareCapital2022-05-3109613404core:SharePremium2022-05-3109613404core:RevaluationReserve2022-05-3109613404core:OtherReservesSubtotal2022-05-3109613404core:RetainedEarningsAccumulatedLosses2022-05-3109613404core:NetGoodwill2021-06-0109613404core:IntangibleAssetsOtherThanGoodwill2021-06-0109613404core:LandBuildings2021-06-0109613404core:PlantMachinery2021-06-0109613404core:Vehicles2021-06-0109613404core:FurnitureFittings2021-06-0109613404core:OfficeEquipment2021-06-0109613404core:AfterOneYear2021-06-0109613404core:WithinOneYear2021-06-0109613404core:ListedExchangeTraded2021-06-0109613404core:UnlistedNon-exchangeTraded2021-06-0109613404core:ShareCapital2021-06-0109613404core:SharePremium2021-06-0109613404core:RevaluationReserve2021-06-0109613404core:OtherReservesSubtotal2021-06-0109613404core:RetainedEarningsAccumulatedLosses2021-06-0109613404core:AfterOneYear2022-06-012023-05-3109613404core:WithinOneYear2022-06-012023-05-3109613404core:Non-currentFinancialInstrumentscore:CostValuation2022-06-012023-05-3109613404core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-06-012023-05-3109613404core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-06-012023-05-3109613404core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-06-012023-05-3109613404core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-06-012023-05-3109613404core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-06-012023-05-3109613404core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-06-012023-05-3109613404core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-06-012023-05-3109613404core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-06-012023-05-3109613404core:Non-currentFinancialInstrumentscore:CostValuation2023-05-3109613404core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-05-3109613404core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-05-3109613404core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-05-3109613404core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-05-3109613404core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-05-3109613404core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-05-3109613404core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-05-3109613404core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-05-3109613404core:Non-currentFinancialInstrumentscore:CostValuation2022-05-3109613404core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-05-3109613404core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-05-3109613404core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-05-3109613404core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-05-3109613404core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-05-3109613404core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-05-3109613404core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-05-3109613404core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-05-3109613404bus:Director12022-06-012023-05-31

SPOTTY EGG LTD

Registered Number
09613404
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2023

SPOTTY EGG LTD
Company Information
for the year from 1 June 2022 to 31 May 2023

Director

ADRIAENSSEN, Etienne Jean Patrick

Registered Address

Flat B11 8-9 Hoxton Square
London
N1 6NU

Registered Number

09613404 (England and Wales)
SPOTTY EGG LTD
Balance Sheet as at
31 May 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets5589589
Investments6103,00085,000
103,58985,589
Current assets
Debtors720,4285,962
Current asset investments28,80831,751
Cash at bank and on hand7,19316,607
56,42954,320
Creditors amounts falling due within one year8(8,820)(14,590)
Net current assets (liabilities)47,60939,730
Total assets less current liabilities151,198125,319
Net assets151,198125,319
Capital and reserves
Called up share capital11
Profit and loss account151,197125,318
Shareholders' funds151,198125,319
The financial statements were approved and authorised for issue by the Director on 14 November 2023, and are signed on its behalf by:
ADRIAENSSEN, Etienne Jean Patrick
Director
Registered Company No. 09613404
SPOTTY EGG LTD
Notes to the Financial Statements
for the year ended 31 May 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Investments policy
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
4.Employee information

20232022
Average number of employees during the year11
5.Property, plant and equipment

Office Equipment

Total

££
Cost or valuation
At 01 June 222,6582,658
At 31 May 232,6582,658
Depreciation and impairment
At 01 June 222,0692,069
At 31 May 232,0692,069
Net book value
At 31 May 23589589
At 31 May 22589589
6.Fixed asset investments

Other investments1

Total

££
Cost or valuation
At 01 June 2285,00085,000
Additions18,00018,000
At 31 May 23103,000103,000
Net book value
At 31 May 23103,000103,000
At 31 May 2285,00085,000

Notes

1Other investments other than loans
7.Debtors

2023

2022

££
Trade debtors / trade receivables6,0145,962
Other debtors14,414-
Total20,4285,962
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
8.Creditors within one year

2023

2022

££
Taxation and social security6,76514,131
Other creditors2,055459
Total8,82014,590
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.