Company registration number SC460164 (Scotland)
SPANISHALLEYCAT LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
SPANISHALLEYCAT LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
SPANISHALLEYCAT LIMITED
BALANCE SHEET
AS AT 30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
3
250,100
250,100
Current assets
Debtors
5
479,913
425,813
Cash at bank and in hand
292,693
145,378
772,606
571,191
Creditors: amounts falling due within one year
6
(166,117)
(95,408)
Net current assets
606,489
475,783
Net assets
856,589
725,883
Capital and reserves
Called up share capital
7
2
2
Share premium account
154,910
154,910
Profit and loss reserves
701,677
570,971
Total equity
856,589
725,883

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 9 February 2026
Mr E Estelles
Director
Company registration number SC460164 (Scotland)
SPANISHALLEYCAT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 2 -
1
Accounting policies
Company information

SpanishAlleyCat Limited is a private company limited by shares incorporated in Scotland. The registered office is Titanium 1, King's Inch Place, Renfrew, Scotland, PA4 8WF.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

1.2
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.3
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

SPANISHALLEYCAT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
0
3
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
250,100
250,100
4
Subsidiaries

Details of the company's subsidiaries at 30 June 2025 are as follows:

Name of undertaking
Registered office
Class of
% Held
shares held
Direct
Mozzy Ltd
Scotland
Ordinary
100.00
Logic Energy Ltd
Scotland
Ordinary
60.40
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
479,913
425,813
6
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
1,133
772
Other creditors
164,984
94,636
166,117
95,408
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary Shares of 1p each
180
180
2
2
Ordinary B Shares of 1p each
20
20
-
0
-
0
SPANISHALLEYCAT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 4 -
8
Related party transactions

Included in debtors is an amount o w ed b y R.E.M.M.T. Ltd, a compan y under common control, of £479,913 (2024 - £425,813). The amount is unsecured, interest free and has no fi x ed terms of repa y ment.

Included in creditors is amounts owed to the subsidiary company MOZZY Ltd of £63,892 (2024 - £43,045). The amount is unsecured, interest free and has no fi x ed terms of repa y ment.

9
Directors' transactions

Included within creditors is £100,474 (2024 - £51,232) owed to the directors. The amount is unsecured, interest free and has no fixed terms of repayment.

10
Ultimate controlling party

In the opinion of the directors, E Estelles is the ultimate controlling party by virtue of his shareholding.

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