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Company Registration No. 09951740 (England and Wales)
Spot White Ltd Unaudited accounts for the year ended 31 January 2025
Spot White Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Spot White Ltd Company Information for the year ended 31 January 2025
Director
Adam Goldstone
Company Number
09951740 (England and Wales)
Registered Office
14-18 Stowell St Newcastle Upon Tyne, NE1 4XQ
Accountants
Abacus Jack Ltd New Century House Crowther Road Washington Tyne and Wear NE38 0QA
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Spot White Ltd Statement of financial position as at 31 January 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
21,667 
41,667 
Tangible assets
5
1,377,989 
745,058 
1,399,656 
786,725 
Current assets
Inventories
21,000 
12,000 
Debtors
6
221,138 
45,750 
Cash at bank and in hand
273,006 
521,741 
515,144 
579,491 
Creditors: amounts falling due within one year
7
(823,139)
(484,745)
Net current (liabilities)/assets
(307,995)
94,746 
Total assets less current liabilities
1,091,661 
881,471 
Provisions for liabilities
Deferred tax
(88,086)
(52,470)
Net assets
1,003,575 
829,001 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
1,003,475 
828,901 
Shareholders' funds
1,003,575 
829,001 
For the year ending 31 January 2025 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 14 July 2025 and were signed on its behalf by
Adam Goldstone Director Company Registration No. 09951740
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Spot White Ltd Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
Spot White Ltd is a private company, limited by shares, registered in England and Wales, registration number 09951740. The registered office is 14-18 Stowell St , Newcastle Upon Tyne,, NE1 4XQ.
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.
Presentation currency
The accounts are presented in £ sterling.
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% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 February 2024
200,000 
At 31 January 2025
200,000 
Amortisation
At 1 February 2024
158,333 
Charge for the year
20,000 
At 31 January 2025
178,333 
Net book value
At 31 January 2025
21,667 
At 31 January 2024
41,667 
- 5 -
Spot White Ltd Notes to the Accounts for the year ended 31 January 2025
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2024
486,267 
497,936 
984,203 
Additions
434,970 
362,371 
797,341 
At 31 January 2025
921,237 
860,307 
1,781,544 
Depreciation
At 1 February 2024
- 
239,145 
239,145 
Charge for the year
27,637 
136,773 
164,410 
At 31 January 2025
27,637 
375,918 
403,555 
Net book value
At 31 January 2025
893,600 
484,389 
1,377,989 
At 31 January 2024
486,267 
258,791 
745,058 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
- 
38,862 
Amounts due from group undertakings etc.
153,138 
3,138 
Accrued income and prepayments
40,000 
- 
Other debtors
28,000 
3,750 
221,138 
45,750 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
511,971 
- 
VAT
103,052 
- 
Trade creditors
153,044 
440,424 
Taxes and social security
- 
83 
Other creditors
11,610 
13,245 
Loans from directors
11,462 
17,628 
Accruals
32,000 
13,365 
823,139 
484,745 
8
Average number of employees
During the year the average number of employees was 38 (2024: 38).
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