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Company Registration No. 4961844 (England and Wales)
SPIRAL 4 LIMITED Unaudited accounts for the year ended 31 December 2024
SPIRAL 4 LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
SPIRAL 4 LIMITED Company Information for the year ended 31 December 2024
Director
Peter McGirr
Company Number
4961844 (England and Wales)
Registered Office
Former Coroners Court The Close Newcastle Upon Tyne NE1 3RQ United Kingdom
- 3 -
SPIRAL 4 LIMITED Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
- 
1,200 
Tangible assets
5
355,483 
185,048 
355,483 
186,248 
Current assets
Inventories
300 
300 
Debtors
6
453,288 
325,803 
Cash at bank and in hand
544,350 
298,594 
997,938 
624,697 
Creditors: amounts falling due within one year
7
(353,206)
(306,613)
Net current assets
644,732 
318,084 
Total assets less current liabilities
1,000,215 
504,332 
Creditors: amounts falling due after more than one year
8
- 
40,000 
Net assets
1,000,215 
544,332 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
1,000,115 
544,232 
Shareholders' funds
1,000,215 
544,332 
For the year ending 31 December 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 23 September 2025 and were signed on its behalf by
Peter McGirr Director Company Registration No. 4961844
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SPIRAL 4 LIMITED Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
SPIRAL 4 LIMITED is a private company, limited by shares, registered in England and Wales, registration number 4961844. The registered office is Former Coroners Court, The Close, Newcastle Upon Tyne, NE1 3RQ, United Kingdom.
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: Fixtures and fittings - 25% on cost Office Equipment - 33% on cost
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 January 2024
12,000 
At 31 December 2024
12,000 
Amortisation
At 1 January 2024
10,800 
Charge for the year
1,200 
At 31 December 2024
12,000 
Net book value
At 31 December 2024
- 
At 31 December 2023
1,200 
- 5 -
SPIRAL 4 LIMITED Notes to the Accounts for the year ended 31 December 2024
5
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2024
231,080 
2,288 
411 
233,779 
Additions
269,779 
- 
- 
269,779 
At 31 December 2024
500,859 
2,288 
411 
503,558 
Depreciation
At 1 January 2024
46,216 
2,288 
227 
48,731 
Charge for the year
99,160 
- 
184 
99,344 
At 31 December 2024
145,376 
2,288 
411 
148,075 
Net book value
At 31 December 2024
355,483 
- 
- 
355,483 
At 31 December 2023
184,864 
- 
184 
185,048 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
1,683 
4,911 
Accrued income and prepayments
7,511 
892 
Other debtors
444,094 
320,000 
453,288 
325,803 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
31,087 
76,134 
Trade creditors
291,730 
(9)
Taxes and social security
15,969 
167,122 
Other creditors
42,800 
29,800 
Loans from directors
(30,000)
31,946 
Accruals
1,620 
1,620 
353,206 
306,613 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Other creditors
- 
(40,000)
9
Average number of employees
During the year the average number of employees was 3 (2023: 3).
- 6 -