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Registered number: 14946036
SPE 366 Ltd
Unaudited Financial Statements
For the Period 1 October 2024 to 30 June 2025
Search Accountancy Limited
SPE 366 Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
SPE 366 Ltd
Statement of Financial Position
As At 30 June 2025
Statement of Financial Position
Registered number: 14946036

| 30 June 2025 | 30 September 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 400,799 |  | 239,304
|  |  | 400,799 |  | 239,304
CURRENT ASSETS
Debtors | 5 | 8,377 |  | 33,217 |
Cash at bank and in hand |  | 38 |  | 95,338 |
|  | 8,415 |  | 128,555 |
Creditors: Amounts Falling Due Within One Year | 6 | (195,563 ) |  | (311,905 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (187,148 ) |  | (183,350 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 213,651 |  | 55,954
NET ASSETS |  |  | 213,651 |  | 55,954
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Revaluation reserve | 9 |  | 219,445 |  | 57,950
Income Statement |  |  | (5,894 ) |  | (2,096 )
SHAREHOLDERS' FUNDS |  |  | 213,651 |  | 55,954

Page 1
Page 2
SPE 366 Ltd
Statement of Financial Position (continued)
As At 30 June 2025
For the period ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board

Mr S Ellam Director
28/07/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
SPE 366 Ltd
Notes to the Financial Statements
For the Period 1 October 2024 to 30 June 2025
Notes to the Financial Statements
1. General Information
SPE 366 Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14946036 . The registered office is Atlas House, 31 King Street, Leeds, LS1 2HL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are carried at their revalued amount and are recognised at fair value.
2.3. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL (2024: NIL)
- -
Page 3
Page 4
SPE 366 Ltd
Notes to the Financial Statements (continued)
For the Period 1 October 2024 to 30 June 2025
4. Intangible Assets

| Other
--- | ---
| £
Cost or Valuation
As at 1 October 2024 | 239,304
Revaluations | 161,495
As at 30 June 2025 | 400,799
Net Book Value
As at 30 June 2025 | 400,799
As at 1 October 2024 | 239,304

The intangible asset was revalued on the 30 September 2024 using the global price index data.
5. Debtors

| 30 June 2025 |  | 30 September 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 6,264 |  | 33,217
Due after more than one year
Other debtors | 2,113 |  | -
| 8,377 |  | 33,217

6. Creditors: Amounts Falling Due Within One Year

| 30 June 2025 |  | 30 September 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 1
Bank loans and overdrafts | - |  | 23,461
Amounts owed to participating interests | 192,010 |  | 286,100
Other creditors | 1,440 |  | 2,343
Taxation and social security | 2,113 |  | -
| 195,563 |  | 311,905

7. Share Capital

| 30 June 2025 |  | 30 September 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4
Page 5
SPE 366 Ltd
Notes to the Financial Statements (continued)
For the Period 1 October 2024 to 30 June 2025
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 October 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 June 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Scott Ellam | - | 6,262 | - | - | 6,262

The above loan is unsecured, interest free and repayable on demand.
9. Reserves

| Revaluation Reserve
--- | ---
| £
As at 1 October 2024 | 57,950
Surplus on revaluation | 161,495
As at 30 June 2025 | 219,445

10. Related Party Transactions
The amount owed to the Related Party PW Cresco Limited as at the balance sheet date was £5,300.00 (2024: £6,900.00).
The amount owed to the Related Party Spencer Riley Limited as at the balance sheet date was £186,709.73 (2024: £279,200.00).
Page 5