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Company Registration No. SC690791 (Scotland)
Spirtle Limited Unaudited accounts for the year ended 31 March 2024
Spirtle Limited Unaudited accounts Contents
Page
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Spirtle Limited Company Information for the year ended 31 March 2024
Director
Joanna Cielecka
Company Number
SC690791 (Scotland)
Registered Office
15 Colin Young Place Gordon Street Nairn Nairnshire IV12 4DH Scotland
Accountants
Ideo Business Services Ltd Unit 4 Standhill Industrial Est Whitburn Road Bathgate EH48 2HR
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Spirtle Limited Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
178 
267 
Current assets
Debtors
5,348 
1,251 
Cash at bank and in hand
75 
135 
5,423 
1,386 
Creditors: amounts falling due within one year
(5,511)
(2,273)
Net current liabilities
(88)
(887)
Net assets/(liabilities)
90 
(620)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
89 
(621)
Shareholders' funds
90 
(620)
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 31 January 2025 and were signed on its behalf by
Joanna Cielecka Director Company Registration No. SC690791
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Spirtle Limited Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
Spirtle Limited is a private company, limited by shares, registered in Scotland, registration number SC690791. The registered office is 15 Colin Young Place, Gordon Street, Nairn, Nairnshire, IV12 4DH, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Straight Line
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 April 2023
445 
At 31 March 2024
445 
Depreciation
At 1 April 2023
178 
Charge for the year
89 
At 31 March 2024
267 
Net book value
At 31 March 2024
178 
At 31 March 2023
267 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due after more than one year
Other debtors
5,348 
1,251 
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Spirtle Limited Notes to the Accounts for the year ended 31 March 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
5,271 
2,033 
Accruals
240 
240 
5,511 
2,273 
7
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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