BrightAccountsProduction v1.0.0 v1.0.0 2024-01-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts FRS 105 Accounts 25 September 2025 0 0 SC242068 2024-12-31 SC242068 2023-12-31 SC242068 2022-12-31 SC242068 2024-01-01 2024-12-31 SC242068 2023-01-01 2023-12-31 SC242068 uk-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 SC242068 uk-curr:PoundSterling 2024-01-01 2024-12-31 SC242068 uk-bus:AbridgedAccounts 2024-01-01 2024-12-31 SC242068 uk-core:CapitalReserve 2024-12-31 SC242068 uk-core:CapitalReserve 2023-12-31 SC242068 2024-01-01 2024-12-31 SC242068 uk-bus:Director1 2024-01-01 2024-12-31 SC242068 uk-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 SC242068 uk-bus:Micro-entities 2024-01-01 2024-12-31 xbrli:pure iso4217:GBP xbrli:shares
Company Registration Number: SC242068
 
 
Spear Investments Limited
 
Unaudited Financial Statements
 
for the financial year ended 31 December 2024
Spear Investments Limited
Company Registration Number: SC242068
STATEMENT OF FINANCIAL POSITION
as at 31 December 2024

    2024   2023
  £   £
 
Fixed Assets 52,381,000   527,165
  ─────────   ─────────
Prepayments and accrued income 7   7
Creditors: amounts falling due within one year (2,436,715)   (537,715)
  ─────────   ─────────
Net Current Liabilities (2,436,708)   (537,708)
  ─────────   ─────────
Total Assets less Current Liabilities 49,944,292   (10,543)
  ─────────   ─────────
Net Assets/(Liabilities) 49,944,292   (10,543)
  ═════════   ═════════
 
Capital and Reserves 49,944,292   (10,543)
  ═════════   ═════════
 
Notes to the Financial statements
   
1. General Information
 
Spear Investments Limited is a company limited by shares incorporated and registered in the Scotland. The registered number of the company is SC242068. The registered office of the company is 101 Rose Street South Lane, Edinburgh, EH2 3JG, Scotland which is also the principal place of business of the company. The financial statements have been presented in Pound (£) which is also the functional currency of the company.
       
2. Employees
 
The average monthly number of employees, including director, during the financial year was 0, (2023 - 0).
   
3. Post-Balance Sheet Events
 
There have been no significant events affecting the company since the financial year-end.
     
For the financial year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
 
The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.
 
The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.
 
These financial statements have been prepared in accordance with the provisions available to micro-entities in Part 15 of the Companies Act 2006 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
 
The company has taken advantage of the exemption under section 444 not to file the Director's Report, Income Statement.
 
Approved by the Director on 25 September 2025 and signed by:
 
   
________________________________  
Peadar Maccana  
Director