Acorah Software Products - Accounts Production 19.2.450 false true true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 13582904 Dr J W Thomas Mr A P Rayner Mr C L Bird Dr R J McDonald Mr N R Russill iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13582904 2024-08-31 13582904 2025-08-31 13582904 2024-09-01 2025-08-31 13582904 frs-core:CurrentFinancialInstruments 2025-08-31 13582904 frs-core:PlantMachinery 2024-09-01 2025-08-31 13582904 frs-core:ShareCapital 2025-08-31 13582904 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 13582904 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 13582904 frs-bus:AbridgedAccounts 2024-09-01 2025-08-31 13582904 frs-bus:SmallEntities 2024-09-01 2025-08-31 13582904 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 13582904 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 13582904 frs-bus:Director1 2024-09-01 2025-08-31 13582904 frs-bus:Director2 2024-09-01 2025-08-31 13582904 frs-bus:Director3 2024-09-01 2025-08-31 13582904 frs-bus:Director4 2024-09-01 2025-08-31 13582904 frs-bus:Director5 2024-09-01 2025-08-31 13582904 frs-countries:EnglandWales 2024-09-01 2025-08-31 13582904 2023-08-31 13582904 2024-08-31 13582904 2023-09-01 2024-08-31 13582904 frs-core:CurrentFinancialInstruments 2024-08-31 13582904 frs-core:ShareCapital 2024-08-31 13582904 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 13582904
SpiVolt Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 August 2025
HSJ Accountants Ltd
Severn House
Hazell Drive
Newport
NP10 8FY
Contents
Page
Company Information 1
Abridged Balance Sheet 2—3
Notes to the Abridged Financial Statements 4—5
Page 1
Company Information
Directors Dr J W Thomas
Mr A P Rayner
Mr C L Bird
Dr R J McDonald
Mr N R Russill
Company Number 13582904
Registered Office Unit 1 Link Trade Park
Penarth Road
Cardiff
CF11 8TQ
Accountants HSJ Accountants Ltd
Severn House
Hazell Drive
Newport
NP10 8FY
Page 1
Page 2
Abridged Balance Sheet
Registered number: 13582904
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,800 -
4,800 -
CURRENT ASSETS
Debtors 78,755 422
Cash at bank and in hand 825 823
79,580 1,245
Creditors: Amounts Falling Due Within One Year (73,252 ) (5,600 )
NET CURRENT ASSETS (LIABILITIES) 6,328 (4,355 )
TOTAL ASSETS LESS CURRENT LIABILITIES 11,128 (4,355 )
NET ASSETS/(LIABILITIES) 11,128 (4,355 )
CAPITAL AND RESERVES
Called up share capital 5 200 200
Profit and Loss Account 10,928 (4,555 )
SHAREHOLDERS' FUNDS 11,128 (4,355)
Page 2
Page 3
For the year ending 31 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 August 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr C L Bird
Director
27 May 2026
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Abridged Financial Statements
1. General Information
SpiVolt Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13582904 . The registered office is Unit 1 Link Trade Park, Penarth Road, Cardiff, CF11 8TQ.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. 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:
Plant & Machinery No Depreciation in 1st year
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 5)
5 5
Page 4
Page 5
4. Tangible Assets
Total
£
Cost
As at 1 September 2024 -
Additions 4,800
As at 31 August 2025 4,800
Net Book Value
As at 31 August 2025 4,800
As at 1 September 2024 -
5. Share Capital
2025 2024
£ £
Called Up Share Capital not Paid 200 200
Amount of Allotted, Called Up Share Capital 200 200
6. Related Party Transactions
Summary of transactions with other related parties
During the year the company made/received unsecured, interest free, repayable on demand loans to/from
other related parties totalling £1,984. At the balance sheet date the amount due to other related parties
was £6,800 (2023- £4,816).
Page 5