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core:OtherReservesSubtotal 2024-11-11 16074727 core:RetainedEarningsAccumulatedLosses 2024-11-11 16074727 core:LandBuildings 2025-11-30 16074727 core:PlantMachinery 2025-11-30 16074727 core:Vehicles 2025-11-30 16074727 core:FurnitureFittings 2025-11-30 16074727 core:OfficeEquipment 2025-11-30 16074727 core:NetGoodwill 2025-11-30 16074727 core:IntangibleAssetsOtherThanGoodwill 2025-11-30 16074727 core:ListedExchangeTraded 2025-11-30 16074727 core:UnlistedNon-exchangeTraded 2025-11-30 16074727 core:LandBuildings 2024-11-11 16074727 core:PlantMachinery 2024-11-11 16074727 core:Vehicles 2024-11-11 16074727 core:FurnitureFittings 2024-11-11 16074727 core:OfficeEquipment 2024-11-11 16074727 core:NetGoodwill 2024-11-11 16074727 core:IntangibleAssetsOtherThanGoodwill 2024-11-11 16074727 core:ListedExchangeTraded 2024-11-11 16074727 core:UnlistedNon-exchangeTraded 2024-11-11 16074727 core:LandBuildings 2024-11-12 2025-11-30 16074727 core:PlantMachinery 2024-11-12 2025-11-30 16074727 core:Vehicles 2024-11-12 2025-11-30 16074727 core:FurnitureFittings 2024-11-12 2025-11-30 16074727 core:OfficeEquipment 2024-11-12 2025-11-30 16074727 core:NetGoodwill 2024-11-12 2025-11-30 16074727 core:IntangibleAssetsOtherThanGoodwill 2024-11-12 2025-11-30 16074727 core:ListedExchangeTraded 2024-11-12 2025-11-30 16074727 core:UnlistedNon-exchangeTraded 2024-11-12 2025-11-30 16074727 core:MoreThanFiveYears 2024-11-12 2025-11-30 16074727 core:Non-currentFinancialInstruments 2025-11-30 16074727 core:Non-currentFinancialInstruments 2024-11-11 16074727 dpl:CostSales 2024-11-12 2025-11-30 16074727 dpl:DistributionCosts 2024-11-12 2025-11-30 16074727 core:LandBuildings 2024-11-12 2025-11-30 16074727 core:PlantMachinery 2024-11-12 2025-11-30 16074727 core:Vehicles 2024-11-12 2025-11-30 16074727 core:FurnitureFittings 2024-11-12 2025-11-30 16074727 core:OfficeEquipment 2024-11-12 2025-11-30 16074727 dpl:AdministrativeExpenses 2024-11-12 2025-11-30 16074727 core:NetGoodwill 2024-11-12 2025-11-30 16074727 core:IntangibleAssetsOtherThanGoodwill 2024-11-12 2025-11-30 16074727 dpl:GroupUndertakings 2024-11-12 2025-11-30 16074727 dpl:ParticipatingInterests 2024-11-12 2025-11-30 16074727 dpl:GroupUndertakings core:ListedExchangeTraded 2024-11-12 2025-11-30 16074727 core:ListedExchangeTraded 2024-11-12 2025-11-30 16074727 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-11-12 2025-11-30 16074727 core:UnlistedNon-exchangeTraded 2024-11-12 2025-11-30 16074727 dpl:CostSales 2024-11-11 2024-11-11 16074727 dpl:DistributionCosts 2024-11-11 2024-11-11 16074727 core:LandBuildings 2024-11-11 2024-11-11 16074727 core:PlantMachinery 2024-11-11 2024-11-11 16074727 core:Vehicles 2024-11-11 2024-11-11 16074727 core:FurnitureFittings 2024-11-11 2024-11-11 16074727 core:OfficeEquipment 2024-11-11 2024-11-11 16074727 dpl:AdministrativeExpenses 2024-11-11 2024-11-11 16074727 core:NetGoodwill 2024-11-11 2024-11-11 16074727 core:IntangibleAssetsOtherThanGoodwill 2024-11-11 2024-11-11 16074727 dpl:GroupUndertakings 2024-11-11 2024-11-11 16074727 dpl:ParticipatingInterests 2024-11-11 2024-11-11 16074727 dpl:GroupUndertakings core:ListedExchangeTraded 2024-11-11 2024-11-11 16074727 core:ListedExchangeTraded 2024-11-11 2024-11-11 16074727 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-11-11 2024-11-11 16074727 core:UnlistedNon-exchangeTraded 2024-11-11 2024-11-11 16074727 core:NetGoodwill 2025-11-30 16074727 core:IntangibleAssetsOtherThanGoodwill 2025-11-30 16074727 core:LandBuildings 2025-11-30 16074727 core:PlantMachinery 2025-11-30 16074727 core:Vehicles 2025-11-30 16074727 core:FurnitureFittings 2025-11-30 16074727 core:OfficeEquipment 2025-11-30 16074727 core:AfterOneYear 2025-11-30 16074727 core:WithinOneYear 2025-11-30 16074727 core:ListedExchangeTraded 2025-11-30 16074727 core:UnlistedNon-exchangeTraded 2025-11-30 16074727 core:ShareCapital 2025-11-30 16074727 core:SharePremium 2025-11-30 16074727 core:RevaluationReserve 2025-11-30 16074727 core:OtherReservesSubtotal 2025-11-30 16074727 core:RetainedEarningsAccumulatedLosses 2025-11-30 16074727 core:NetGoodwill 2024-11-11 16074727 core:IntangibleAssetsOtherThanGoodwill 2024-11-11 16074727 core:LandBuildings 2024-11-11 16074727 core:PlantMachinery 2024-11-11 16074727 core:Vehicles 2024-11-11 16074727 core:FurnitureFittings 2024-11-11 16074727 core:OfficeEquipment 2024-11-11 16074727 core:AfterOneYear 2024-11-11 16074727 core:WithinOneYear 2024-11-11 16074727 core:ListedExchangeTraded 2024-11-11 16074727 core:UnlistedNon-exchangeTraded 2024-11-11 16074727 core:ShareCapital 2024-11-11 16074727 core:SharePremium 2024-11-11 16074727 core:RevaluationReserve 2024-11-11 16074727 core:OtherReservesSubtotal 2024-11-11 16074727 core:RetainedEarningsAccumulatedLosses 2024-11-11 16074727 core:NetGoodwill 2024-11-10 16074727 core:IntangibleAssetsOtherThanGoodwill 2024-11-10 16074727 core:LandBuildings 2024-11-10 16074727 core:PlantMachinery 2024-11-10 16074727 core:Vehicles 2024-11-10 16074727 core:FurnitureFittings 2024-11-10 16074727 core:OfficeEquipment 2024-11-10 16074727 core:AfterOneYear 2024-11-10 16074727 core:WithinOneYear 2024-11-10 16074727 core:ListedExchangeTraded 2024-11-10 16074727 core:UnlistedNon-exchangeTraded 2024-11-10 16074727 core:ShareCapital 2024-11-10 16074727 core:SharePremium 2024-11-10 16074727 core:RevaluationReserve 2024-11-10 16074727 core:OtherReservesSubtotal 2024-11-10 16074727 core:RetainedEarningsAccumulatedLosses 2024-11-10 16074727 core:AfterOneYear 2024-11-12 2025-11-30 16074727 core:WithinOneYear 2024-11-12 2025-11-30 16074727 core:Non-currentFinancialInstruments core:CostValuation 2024-11-12 2025-11-30 16074727 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-11-12 2025-11-30 16074727 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-11-12 2025-11-30 16074727 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-11-12 2025-11-30 16074727 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-11-12 2025-11-30 16074727 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-11-12 2025-11-30 16074727 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-11-12 2025-11-30 16074727 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-11-12 2025-11-30 16074727 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-11-12 2025-11-30 16074727 core:Non-currentFinancialInstruments core:CostValuation 2025-11-30 16074727 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-11-30 16074727 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-11-30 16074727 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-11-30 16074727 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-11-30 16074727 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-11-30 16074727 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-11-30 16074727 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-11-30 16074727 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-11-30 16074727 core:Non-currentFinancialInstruments core:CostValuation 2024-11-11 16074727 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-11-11 16074727 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-11-11 16074727 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-11-11 16074727 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-11-11 16074727 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-11-11 16074727 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-11-11 16074727 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-11-11 16074727 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-11-11 16074727 bus:Director1 2024-11-12 2025-11-30

SZPAKOV LTD

Registered Number
16074727
(England and Wales)

Unaudited Financial Statements for the Period ended
30 November 2025

SZPAKOV LTD
Company Information
for the period from 12 November 2024 to 30 November 2025

Director | WINKLER-SZPAKIEWICZ, Katarzyna Paula

Registered Address | 28 Newington Street
| Hull
| HU3 5LX

Registered Number | 16074727 (England and Wales)

SZPAKOV LTD
Balance Sheet as at
30 November 2025

| Notes | 2025
--- | --- | ---
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 |  |  | 1,805
|  |  |  | 1,805
Current assets |  |  |  |
Cash at bank and on hand |  | 18,129 |  |
|  | 18,129 |  |
Creditors amounts falling due within one year | 5 | (19,367) |  |
Net current assets (liabilities) |  |  |  | (1,238)
Total assets less current liabilities |  |  |  | 567
Net assets |  |  |  | 567
Capital and reserves |  |  |  |
Called up share capital |  |  |  | 100
Profit and loss account |  |  |  | 467
Shareholders' funds |  |  |  | 567

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 2 April 2026, and are signed on its behalf by:
WINKLER-SZPAKIEWICZ, Katarzyna Paula Director Registered Company No. 16074727

SZPAKOV LTD
Notes to the Financial Statements
for the period ended 30 November 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%)
| Office Equipment | 20

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Share capital
--- | ---
| Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2. | Average number of employees
--- | ---

|  | 2025
| Average number of employees during the year | 1

3. | Tangible fixed assets
--- | ---

|  | Office Equipment |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| Additions | 2,256 |  | 2,256
| At 30 November 25 | 2,256 |  | 2,256
| Depreciation and impairment
| Charge for year | 451 |  | 451
| At 30 November 25 | 451 |  | 451
| Net book value
| At 30 November 25 | 1,805 |  | 1,805
| At 11 November 24 | - |  | -

4. | Debtors: amounts due within one year
--- | ---

5. | Creditors: amounts due within one year
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Bank borrowings and overdrafts | 17,475
| Taxation and social security | 1,892
| Total | 19,367

| Included within bank borrowings and overdrafts is an amount payable to the director of £17,475.

6. | Share capital
--- | ---
| 100 ordinary shares