REGISTERED NUMBER: 13724259 (England and Wales)

Report of the Director and

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Spoty Ace Ltd

Page

Company Information

1

Report of the Director

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

6

DIRECTOR:

Emanuela Cotovanu

REGISTERED OFFICE:

71-75 Shelton Street

Covent Garden

London

WC2H 9JQ

REGISTERED NUMBER:

13724259 (England and Wales)

The director presents her report with the financial statements of the company for the year ended 30 November 2025.

DIRECTOR

Emanuela Cotovanu held office during the whole of the period from 1 December 2024 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Emanuela Cotovanu - Director

13 November 2025

TURNOVER

642,198

8,961,087

Distribution costs

(23,432

)

(7,542

)

Administrative expenses

(623,479

)

(9,269,473

)

(4,713

)

(315,928

)

Other operating income

8,646

-

OPERATING PROFIT/(LOSS) and

PROFIT/(LOSS) BEFORE TAXATION

3,933

(315,928

)

Tax on profit/(loss)

-

-

PROFIT/(LOSS) FOR THE FINANCIAL YEAR

3,933

(315,928

)

FIXED ASSETS

Tangible assets

5

-

23,433

CURRENT ASSETS

Debtors

6

-

10,308

Cash at bank

-

59,622

-

69,930

CREDITORS

Amounts falling due within one year

7

-

(71,622

)

NET CURRENT LIABILITIES

-

(1,692

)

TOTAL ASSETS LESS CURRENT LIABILITIES

-

21,741

CREDITORS

Amounts falling due after more than one year

8

-

(17,437

)

ACCRUALS AND DEFERRED INCOME

-

(8,237

)

NET LIABILITIES

-

(3,933

)

CAPITAL AND RESERVES

Called up share capital

117

117

Retained earnings

(117

)

(4,050

)

-

(3,933

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 13 November 2025 and were signed by:

Emanuela Cotovanu - Director

1.	STATUTORY INFORMATION

Spoty Ace Ltd 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.

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.

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.	OPERATING PROFIT/(LOSS)

The operating profit (2024 - operating loss) is stated after charging:

30.11.25

30.11.24

€

€

Depreciation - owned assets

23,433

7,542

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

€

COST

At 1 December 2024

and 30 November 2025

38,131

DEPRECIATION

At 1 December 2024

14,698

Charge for year

23,433

At 30 November 2025

38,131

NET BOOK VALUE

At 30 November 2025

-

At 30 November 2024

23,433

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

€

€

Other debtors

-

10,308

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

€

€

Trade creditors

-

1

Taxation and social security

-

71,619

Other creditors

-

2

-

71,622

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

€

€

Amounts owed to group undertakings

-

17,437