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Registered Number SC310275

SPEX DIRECT (SCOTLAND) LIMITED

Micro-entity Accounts

30 November 2025

## SPEX DIRECT (SCOTLAND) LIMITED Registered Number SC310275

## Micro-entity Balance Sheet as at 30 November 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Called up share capital not paid |  | - | -
Fixed Assets |  | 19,972 | 25,342
Current Assets |  | 112,975 | 68,548
Prepayments and accrued income |  | 813 | 812
Creditors: amounts falling due within one year |  | (41,385) | (31,073)
Net current assets (liabilities) |  | 72,403 | 38,287
Total assets less current liabilities |  | 92,375 | 63,629
Creditors: amounts falling due after more than one year |  | (14,660) | (19,404)
Total net assets (liabilities) |  | 77,715 | 44,225
Capital and reserves |  | 77,715 | 44,225

- For the year ending 30 November 2025 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
- The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 6 February 2026

And signed on their behalf by:
David Stewart, Director

## SPEX DIRECT (SCOTLAND) LIMITED Registered Number SC310275

## Notes to the Micro-entity Accounts for the period ended 30 November 2025

1 Employees

| 2025 | 2024
--- | --- | ---
Average number of employees during the period | 7 | 7