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REGISTERED NUMBER: 12487770 (England and Wales)







ABRIDGED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 FEBRUARY 2024

FOR

SPIRUL BUILT LIMITED

SPIRUL BUILT LIMITED (REGISTERED NUMBER: 12487770)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024










Page

Company Information 1

Abridged Statement of Financial Position 2

Notes to the Financial Statements 4


SPIRUL BUILT LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 29 FEBRUARY 2024







DIRECTOR: Mr M D Van Antwerpen





REGISTERED OFFICE: Solar House
282 Chase Road
Southgate
London
N14 6NZ





REGISTERED NUMBER: 12487770 (England and Wales)





ACCOUNTANTS: Freemans Partnership LLP
Chartered Certified Accountants
Solar House
282 Chase Road
London
N14 6NZ

SPIRUL BUILT LIMITED (REGISTERED NUMBER: 12487770)

ABRIDGED STATEMENT OF FINANCIAL POSITION
29 FEBRUARY 2024

29.2.24 28.2.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,868 1,609

CURRENT ASSETS
Debtors 10,557 13,126
Cash at bank and in hand 8,847 7,567
19,404 20,693
CREDITORS
Amounts falling due within one year 20,802 22,184
NET CURRENT LIABILITIES (1,398 ) (1,491 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

470

118

CAPITAL AND RESERVES
Called up share capital 5 100 100
Retained earnings 370 18
SHAREHOLDERS' FUNDS 470 118

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 February 2024 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.

SPIRUL BUILT LIMITED (REGISTERED NUMBER: 12487770)

ABRIDGED STATEMENT OF FINANCIAL POSITION - continued
29 FEBRUARY 2024


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

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings and an abridged Statement of Financial Position for the year ended 29 February 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 November 2024 and were signed by:





Mr M D Van Antwerpen - Director


SPIRUL BUILT LIMITED (REGISTERED NUMBER: 12487770)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024


1. STATUTORY INFORMATION

Spirul Built 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 represents amounts derived from the provision of services to customers during the year, and is recognised at the date the service was provided.This is stated after trade discounts 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.
Computer equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

SPIRUL BUILT LIMITED (REGISTERED NUMBER: 12487770)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29 FEBRUARY 2024


4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 March 2023 2,593
Additions 882
At 29 February 2024 3,475
DEPRECIATION
At 1 March 2023 984
Charge for year 623
At 29 February 2024 1,607
NET BOOK VALUE
At 29 February 2024 1,868
At 28 February 2023 1,609

5. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 29.2.24 28.2.23
value: £    £   
100 ordinary 1 100 100

6. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 29 February 2024 and 28 February 2023:

29.2.24 28.2.23
£    £   
Mr M D Van Antwerpen
Balance outstanding at start of year 460 -
Amounts advanced 7,703 460
Amounts repaid (460 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 7,703 460

During the year the director was charged £523 interest on his overdrawn current account calculated at HM Revenue and Customs rates.

The overdrawn directors account was repaid on 29/11/2024.