Company Registration No. 12160510 (England and Wales)
Spero Ltd
Unaudited accounts
for the year ended 31 August 2025
Spero Ltd
Unaudited accounts
Contents
Spero Ltd
Company Information
for the year ended 31 August 2025
Directors
Snehamoy Karmakar
Neil Dixon
Secretary
Snehamoy Karmakar
Company Number
12160510 (England and Wales)
Registered Office
71-75 Shelton Street
London
WC2H 9JQ
United Kingdom
Accountants
Master Accounting Limited
The Stables, Ashley Court
32 Main Street, Ashley
Market Harborough
Leicestershire
LE16 8HF
Spero Ltd
Statement of financial position
as at 31 August 2025
Intangible assets
39,816
44,240
Cash at bank and in hand
129
4,575
Creditors: amounts falling due within one year
(46,950)
(17,692)
Net current liabilities
(26,776)
(13,072)
Total assets less current liabilities
13,040
31,168
Creditors: amounts falling due after more than one year
(34,280)
(59,180)
Net liabilities
(21,240)
(28,012)
Called up share capital
1
1
Profit and loss account
(21,241)
(28,013)
Shareholders' funds
(21,240)
(28,012)
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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 May 2026 and were signed on its behalf by
Snehamoy Karmakar
Director
Company Registration No. 12160510
Spero Ltd
Notes to the Accounts
for the year ended 31 August 2025
Spero Ltd is a private company, limited by shares, registered in England and Wales, registration number 12160510. The registered office is 71-75 Shelton Street, London, WC2H 9JQ, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Amortisation - 10% Reducing balance
4
Intangible fixed assets
Other
At 1 September 2024
44,240
Amounts falling due within one year
Spero Ltd
Notes to the Accounts
for the year ended 31 August 2025
6
Creditors: amounts falling due within one year
2025
2024
Amounts owed to group undertakings and other participating interests
46,470
17,332
7
Creditors: amounts falling due after more than one year
2025
2024
Loans from directors
34,280
59,180
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).