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Company registration number: 09678602
Spilia Developments Ltd
Unaudited filleted financial statements
For The Year Ended :
31 July 2025
Ian J Brown & Company
Chartered Accountants
Spilia Developments Ltd
Contents
Directors and other information
Accountants report
Statement of financial position and notes to the financial statements
Spilia Developments Ltd
Directors and other information
Directors Mr Steven Murray Yule
Mrs Nina Jane Evans
Company number 09678602
Registered office Rosemary Cottage Wood Street Green
Wood Street Village
Guildford
GU3 3DX
Business address Rosemary Cottage Wood Street Green
Wood Street Village
Guildford
GU3 3DX
Accountants Ian J Brown and Company
4 Lothian Street
Dalkeith
EH22 1DS
Spilia Developments Ltd
Report to the board of directors on the preparation of the
unaudited statutory financial statements of Spilia Developments Ltd
Year ended 31 July 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Spilia Developments Ltd for the year ended 31 July 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of ICAS , we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.
This report is made solely to the board of directors of Spilia Developments Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Spilia Developments Ltd and state those matters that we have agreed to state to the board of directors of Spilia Developments Ltd as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Spilia Developments Ltd and its board of directors as a body for our work or for this report.
It is your duty to ensure that Spilia Developments Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Spilia Developments Ltd. You consider that Spilia Developments Ltd 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 financial statements of Spilia Developments Ltd. 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 financial statements.
Ian J Brown and Company
Chartered Accountants
4 Lothian Street
Dalkeith
EH22 1DS
22 April 2026
Spilia Developments Ltd
Statement of financial position
31 July 2025
2025 2024
£ £ £ £
Fixed assets 555 848
_______ _______
Current assets 742,563 797,626
Prepayments and accrued income - 660
_______ _______
742,563 798,286
Creditors: amounts falling due within one year ( 612,582) ( 648,886)
_______ _______
Net current assets 129,981 149,400
_______ _______
Total assets less current liabilities 130,536 150,248
Accruals and deferred income ( 1,646) ( 1,600)
_______ _______
Net assets 128,890 148,648
_______ _______
Capital and reserves 128,890 148,648
_______ _______
Notes to the financial statements
Spilia Developments Ltd
Year ended 31 July 2025
1. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
2. Directors advances, credits and guarantees
During the year the directors entered into the following advances and credits with the company:
2025
Balance brought forward Advances /(credits) to the directors Amounts repaid Balance o/standing
£ £ £ £
Mr Steven Murray Yule 217,214 ( 46,103) - 171,111
Mrs Nina Jane Evans 189,232 ( 3,507) - 185,725
_______ _______ _______ _______
406,446 ( 49,610) - 356,836
_______ _______ _______ _______
2024
Balance brought forward Advances /(credits) to the directors Amounts repaid Balance o/standing
£ £ £ £
Mr Steven Murray Yule 246,919 ( 64,095) 34,390 217,214
Mrs Nina Jane Evans 220,497 ( 31,428) 163 189,232
_______ _______ _______ _______
467,416 ( 95,523) 34,553 406,446
_______ _______ _______ _______
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.
Directors responsiblities:
- 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the board of directors and authorised for issue on 22 April 2026 , and are signed on behalf of the board by:
Mr Steven Murray Yule
Director
Company registration number: 09678602
The company is a private company limited by shares, registered in United Kingdom.