Spinwoods Group Holdings Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 12483932

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		250,882		250,882

			250,882		250,882
CURRENT ASSETS
Debtors	5	331,037		356,352
Cash at bank and in hand		564		11,765

		331,601		368,117
Creditors: Amounts Falling Due Within One Year	6	(374,314 )		(397,642 )

NET CURRENT ASSETS (LIABILITIES)			(42,713 )		(29,525 )

TOTAL ASSETS LESS CURRENT LIABILITIES			208,169		221,357

Creditors: Amounts Falling Due After More Than One Year	7		(224,051 )		(224,051 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(2,632 )		(2,632 )

NET LIABILITIES			(18,514 )		(5,326 )

CAPITAL AND RESERVES
Called up share capital	8		20		20
Revaluation reserve	9		11,220		11,220
Profit and Loss Account			(29,754 )		(16,566 )

SHAREHOLDERS' FUNDS			(18,514)		(5,326)

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Spinwoods Group Holdings Ltd

Balance Sheet (continued)

As At 31 July 2025

For the year ending 31 July 2025 the company was entitled to exemption from audit 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 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 Profit and Loss Account.

On behalf of the board

Gurtej Gill

Director

26 March 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Spinwoods Group Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12483932 . The registered office is 5-7 Station Road, Longfield, Kent, DA3 7QD.

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. Turnover

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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold

over 50 years

2.4. Investment Properties

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2.5. Taxation

A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements andtheir inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

2.6. 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.

2.7. 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.

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Spinwoods Group Holdings Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

2.8. Provisions

Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Investment Property

	2025
	£
Fair Value
As at 1 August 2024 and 31 July 2025	250,882
Depreciation and impairment	-

As at 31 July 2025	250,882

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

	2025	2024
	£	£
Cost	250,882	250,882
Accumulated depreciation and impairment	24,688	19,270

Carrying amount	226,194	231,612

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	2,618	-
Prepayments and accrued income	1,044	535
Called up share capital not paid	20	20
Amounts owed by group undertakings	327,355	355,797

	331,037	356,352

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	80,059	74,059
Accruals and deferred income	1,500	1,917
Directors' loan accounts	292,755	312,838
Amounts owed to group undertakings	-	8,828

	374,314	397,642

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	224,051	224,051

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Spinwoods Group Holdings Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

8. Share Capital

	2025	2024
	£	£
Called Up Share Capital not Paid	20	20

Amount of Allotted, Called Up Share Capital	20	20

9. Reserves

	Revaluation reserve	Profit and Loss Account
	£	£
As at 1 August 2024	11,220	(16,566 )
Loss for the year and total comprehensive income	-	(13,188 )

As at 31 July 2025	11,220	(29,754 )

10. Related Party Transactions

Included in Debtors is an amount for £355,797.07 owed by the following companies ,The director, Mr Gurtej Gill is also the director and controlling party of following companies;

Spinwoods Ltd - £14,500 (2023 - £34,500)

Spinney Capital Ltd - £200,000 (2023 - £200,000)

Spiwnoods Homes Ltd - £141,297.07 (2023 - £184,146.57)

Included in Creditors is an amount for £8,827.58 owed to following companies ,The director, Mr Gurtej Gill is also the director and controlling party of following companies;

Spiwnoods Homes Ltd - £8,827.58 (2023 - £8,827.58)

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