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Registered number: 13553340
Spinney Capital Limited
Unaudited Financial Statements
For The Year Ended 30 August 2025
Nijjer Accountants Ltd
Chartered Accountants
5-7 Station Road
Longfield
Kent
DA3 7QD
Spinney Capital Limited
Contents
Contents

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

Page 1
Spinney Capital Limited
Balance Sheet
As At 30 August 2025
Balance Sheet
Registered number: 13553340

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 26,986 |  | 35,982
Investment Properties | 5 |  | 856,234 |  | 589,857
|  |  | 883,220 |  | 625,839
CURRENT ASSETS
Debtors | 6 | 2,601 |  | 17,668 |
Cash at bank and in hand |  | 27,647 |  | 8,801 |
|  | 30,248 |  | 26,469 |
Creditors: Amounts Falling Due Within One Year | 7 | (1,061,734 ) |  | (752,671 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,031,486 ) |  | (726,202 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (148,266 ) |  | (100,363 )
NET LIABILITIES |  |  | (148,266 ) |  | (100,363 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 200 |  | 200
Profit and Loss Account |  |  | (148,466 ) |  | (100,563 )
SHAREHOLDERS' FUNDS |  |  | (148,266) |  | (100,363)

Page 1
Page 2
Spinney Capital Limited
Balance Sheet (continued)
As At 30 August 2025
For the year ending 30 August 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
17 February 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Spinney Capital Limited
Notes to the Financial Statements
For The Year Ended 30 August 2025
Notes to the Financial Statements
1. General Information
Spinney Capital Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13553340 . The registered office is 5-7 Station Road, Longfield, 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. 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 | No Depreciation
Fixtures & Fittings | 25% RBM

2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. 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 year, 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.
2.5. 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.
2.6. 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.
Page 3
Page 4
Spinney Capital Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 August 2025
2.7. Provisions
Provisions(ieliabilitiesofuncertaintimingoramount)arerecognisedwhenthereisanobligation at the reportingdateasa result of apast event, it isprobable that economicbenefitwill 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. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 31 August 2024 | 81,000
As at 30 August 2025 | 81,000
Depreciation
As at 31 August 2024 | 45,018
Provided during the period | 8,996
As at 30 August 2025 | 54,014
Net Book Value
As at 30 August 2025 | 26,986
As at 31 August 2024 | 35,982

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 31 August 2024 | 589,857
Additions | 266,377
As at 30 August 2025 | 856,234

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 2,601 |  | 17,668

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 30,634 |  | -
Other creditors | 1,031,100 |  | 752,671
| 1,061,734 |  | 752,671

Page 4
Page 5
Spinney Capital Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 August 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
200 Ordinary Shares of £ 1.00 each | 200 |  | 200

Page 5