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Registered Number: 11818181
England and Wales
SPHERE ACCOUNTANCY LIMITED
Abridged Accounts
Period of accounts Start date: 01 March 2024 End date: 28 February 2025

Sphere Accountancy Limited Contents Page For the year ended 28 February 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

Sphere Accountancy Limited Accountants' Report For the year ended 28 February 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Sphere Accountancy Limited for the year ended 28 February 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Sphere Accountancy Limited for the year ended 28 February 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Sphere Accountancy Limited , as a body, in accordance with the terms of our engagement letter dated 10 February 2026. Our work has been undertaken solely to prepare for your approval the accounts of Sphere Accountancy Limited and state those matters that we have agreed to state to the Board of Directors of Sphere Accountancy Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sphere Accountancy Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Sphere Accountancy Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Sphere Accountancy Limited . You consider that Sphere Accountancy Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Sphere Accountancy Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 28 February 2025. .................................................... RCi Chartered Accountants & Registered Auditors 59-61 Union Street Dunstable LU6 1EX 10 February 2026 1

Sphere Accountancy Limited Statement of Financial Position As at 28 February 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 15,741 |  | 18,367
Investments | 4 | 151,500 |  | 151,500
|  | 167,241 |  | 169,867
Current assets |  |  |
Debtors |  | 25,387 |  | 14,000
Cash at bank and in hand |  | 3,539 |  | 27,623
|  | 28,926 |  | 41,623
Creditors: amount falling due within one year |  | (127,731) |  | (138,778)
Net current assets |  | (98,805) |  | (97,155)
Total assets less current liabilities |  | 68,436 |  | 72,712
Creditors: amount falling due after more than one year |  | (81,181) |  | (87,122)
Net assets |  | (12,745) |  | (14,410)
Capital and reserves |  |  |
Called up share capital | 5 | 100 |  | 100
Profit and loss account |  | (12,845) |  | (14,510)
Shareholders' funds |  | (12,745) |  | (14,410)
For the year ended 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 10 February 2026 and were signed by:
------------------------------- Afsana Parveen Director
2

Sphere Accountancy Limited Notes to the Abridged Financial Statements For the year ended 28 February 2025
General Information Sphere Accountancy Limited is a private company, limited by shares, registered in England and Wales, registration number 11818181, registration address 156 Oakley Road, Luton, LU4 9QA. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Government grants Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles | 8 Straight Line
Fixed asset investments Fixed asset investments are stated at cost less provision for any permanent diminution in value.
2. | Average number of employees Average number of employees during the year was 2 (2024 : 4).
3. | Tangible fixed assets
Cost or valuation | Motor Vehicles |  | Computer Equipment |  | Total
| £ |  | £ |  | £
At 01 March 2024 | 26,850 |  | 2,665 |  | 29,515
Additions | - |  | - |  | -
Disposals | - |  | - |  | -
At 28 February 2025 | 26,850 |  | 2,665 |  | 29,515
Depreciation
At 01 March 2024 | 9,480 |  | 688 |  | 10,168
Charge for year | 3,357 |  | 249 |  | 3,606
On disposals | - |  | - |  | -
At 28 February 2025 | 12,837 |  | 937 |  | 13,774
Net book values
Closing balance as at 28 February 2025 | 14,013 |  | 1,728 |  | 15,741
Opening balance as at 01 March 2024 | 17,370 |  | 997 |  | 18,367
4. | Investments
Cost | Other investments other than loans |  | Total
| £ |  | £
At 01 March 2024 | 151,500 |  | 151,500
Additions | - |  | -
Disposals | - |  | -
At 28 February 2025 | 151,500 |  | 151,500
5. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Class A shares of £1.00 each | 100 |  | 100
| 100 |  | 100
3