REGISTERED NUMBER: 08709407 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

SPIRO LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S Fishgang

REGISTERED OFFICE:

Unit 1, Cambridge House

Camboro Business Park

Oakington Road, Girton

CAMBRIDGE

Cambridgeshire

CB3 0QH

REGISTERED NUMBER:

08709407 (England and Wales)

ACCOUNTANTS:

Staffords

Chartered Accountants

Unit 1, Cambridge House

Camboro Business Park

Oakington Road, Girton

CAMBRIDGE

Cambridgeshire

CB3 0QH

FIXED ASSETS

Tangible assets

4

734

2,266

CURRENT ASSETS

Debtors

5

48,872

50,802

Cash at bank

15,840

19,600

64,712

70,402

CREDITORS

Amounts falling due within one year

6

21,403

23,969

NET CURRENT ASSETS

43,309

46,433

TOTAL ASSETS LESS CURRENT LIABILITIES

44,043

48,699

PROVISIONS FOR LIABILITIES

7

184

566

NET ASSETS

43,859

48,133

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

43,759

48,033

SHAREHOLDERS' FUNDS

43,859

48,133

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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

In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 November 2025 and were signed by:

S Fishgang - Director

1.	STATUTORY INFORMATION

Spiro 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax 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

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2024

18,704

Additions

286

At 31 March 2025

18,990

DEPRECIATION

At 1 April 2024

16,438

Charge for year

1,818

At 31 March 2025

18,256

NET BOOK VALUE

At 31 March 2025

734

At 31 March 2024

2,266

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

48,872

50,802

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

516

847

Taxation and social security

17,501

22,940

Other creditors

3,386

182

21,403

23,969

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

184

566

Deferred

tax

£

Balance at 1 April 2024

566

Credit to Income Statement during year

(382

)

Accelerated capital allowances

Balance at 31 March 2025

184

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1.00

100

100

9.	RELATED PARTY DISCLOSURES

Warebee Limited

A company in which Mr Fishgang is a director and shareholder.

During the year, the company advanced no loans to Warebee Ltd (2024: £34,472). The loans advanced in the previous accounting year are non-interest bearing and are repayable on demand. Warebee Ltd repaid £nil during the year.

The amount due from related party at the balance sheet date was £43,372 (2024: £43,372).

10.	ULTIMATE CONTROLLING PARTY

The controlling party is S Fishgang.