REGISTERED NUMBER: OC433903 (England and Wales)

THE SPYRATOUS LLP

REPORT OF THE MEMBERS AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2026

Page

General Information

1

Report of the Members

2

Chartered Certified Accountants' Report

3

Income Statement

4

Balance Sheet

5

Notes to the Financial Statements

7

DESIGNATED MEMBERS:

Mr S Spyratos

Mrs M Spyratou

REGISTERED OFFICE:

Sterling House

Fulbourne Road

Walthamstow

London

E17 4EE

REGISTERED NUMBER:

OC433903 (England and Wales)

ACCOUNTANTS:

Christiansons Ltd

Chartered Certified Accountants

Sterling House

Fulbourne Road

Walthamstow

London

E17 4EE

The members present their report with the financial statements of the LLP for the year ended 5 April 2026.

PRINCIPAL ACTIVITY

The principal activity of the LLP in the year under review was that of a property investment company.

DESIGNATED MEMBERS

The designated members during the year under review were:

Mr S Spyratos

Mrs M Spyratou

RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS

The profit for the year before members' remuneration and profit shares was £32,704 (2025 - £22,495 profit).

MEMBERS' INTERESTS

Members are remunerated from the profits of the partnership. Members draw a proportion of their profit shares during the year. Profits/ (losses) are allocated and divided between members after finalisation of the financial statements and are drawn subsequently subject to the cash requirements of the business.

ON BEHALF OF THE MEMBERS:

Mr S Spyratos - Designated member

3 June 2026

In order to assist you to fulfil your duties under the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of The Spyratous LLP for the year ended 5 April 2026 which comprise the Income Statement, Balance Sheet and the related notes from the LLP's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the members of The Spyratous LLP, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of The Spyratous LLP and state those matters that we have agreed to state to the members of The Spyratous LLP, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the LLP and its members, as a body, for our work or for this report.

It is your duty to ensure that The Spyratous LLP 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 profit of The Spyratous LLP. You consider that The Spyratous LLP 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 The Spyratous LLP. 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.

Christiansons Ltd

Chartered Certified Accountants

Sterling House

Fulbourne Road

Walthamstow

London

E17 4EE

Date: .............................................

TURNOVER

71,301

66,385

Administrative expenses

9,887

10,326

OPERATING PROFIT

61,414

56,059

Interest payable and similar expenses

28,710

33,564

PROFIT FOR THE FINANCIAL YEAR BEFORE MEMBERS' REMUNERATION AND PROFIT SHARES AVAILABLE FOR DISCRETIONARY DIVISION AMONG MEMBERS

32,704

22,495

FIXED ASSETS

Investment property

5

1,300,000

1,300,000

CURRENT ASSETS

Cash at bank

18,289

10,720

CREDITORS

Amounts falling due within one year

6

2,672

1,752

NET CURRENT ASSETS

15,617

8,968

TOTAL ASSETS LESS CURRENT LIABILITIES

1,315,617

1,308,968

CREDITORS

Amounts falling due after more than one year

7

515,053

521,605

NET ASSETS ATTRIBUTABLE TO MEMBERS

800,564

787,363

LOANS AND OTHER DEBTS DUE TO MEMBERS

9

37,799

24,598

MEMBERS' OTHER INTERESTS

Capital accounts

762,765

762,765

800,564

787,363

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

9

37,799

24,598

Members' other interests

762,765

762,765

800,564

787,363

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 5 April 2026.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The financial statements were approved by the members of the LLP and authorised for issue on 3 June 2026 and were signed by:

Mr S Spyratos - Designated member

1.	STATUTORY INFORMATION

The Spyratous LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 2 (2025 - 2 ) .

4.	INFORMATION IN RELATION TO MEMBERS

5.4.26

5.4.25

The average number of members during the year was

2

2

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 6 April 2025

and 5 April 2026

1,300,000

NET BOOK VALUE

At 5 April 2026

1,300,000

At 5 April 2025

1,300,000

Fair value at 5 April 2026 is represented by:

£

Valuation in 2021

983,304

Cost

316,696

1,300,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.26

5.4.25

£

£

Accrued expenses

2,672

1,752

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

5.4.26

5.4.25

£

£

Bank loans (see note 8)

515,053

521,605

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

515,053

521,605

8.

LOANS

An analysis of the maturity of loans is given below:

5.4.26

5.4.25

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

515,053

521,605

9.

LOANS AND OTHER DEBTS DUE TO MEMBERS

5.4.26

5.4.25

£

£

Amounts owed to members in respect of profits

37,799

24,598

Falling due within one year

37,799

24,598

Loans and other debts due to members are unsecured and rank equally with debts due to other unsecured creditors in a winding up.