Registered number
10754864
Spirita International Ltd
Filleted Accounts
31 December 2025
Office Address Ltd
Chartered Certified Accountants
51 Marloes Road
London, W8 6LA

Spirita International Ltd
Registered number: | 10754864
Balance Sheet
as at 31 December 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | - |  |  | 101
Current assets
Debtors | 4 |  | 105,792 |  |  | 95,098
Investments held as current assets | 5 |  | 922,637 |  |  | 847,841
Cash at bank |  |  | 271,636 |  |  | 270,592
|  |  | 1,300,065 |  |  | 1,213,531
Creditors: amounts falling due within one year | 6 |  | (64,447) |  |  | (41,482)
Net current assets |  |  |  | 1,235,618 |  |  | 1,172,049
Total assets less current liabilities |  |  |  | 1,235,618 |  |  | 1,172,150
Creditors: amounts falling due after more than one year | 7 |  |  | (1,061,273) |  |  | (1,032,559)
Net assets |  |  |  | 174,345 |  |  | 139,591
Capital and reserves
Called up share capital |  |  |  | 50,000 |  |  | 50,000
Profit and loss account |  |  |  | 124,345 |  |  | 89,591
Shareholders' funds |  |  |  | 174,345 |  |  | 139,591
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr L L M L Bizouard De Montille
Director
Approved by the board on 3 June 2026

Spirita International Ltd
Notes to the Accounts
for the year ended 31 December 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue from the rendering of services.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Full depreciation is provided in the year of acquisition and no depreciation is provided in the year of disposals. Depreciation is provided on all tangible fixed assets, other than freehold land, at a rate of depreciation which is applied over the net book value and is calculated to write off the cost as follows:
| Equipment | 20% Reducing balance method
| Investments
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
| 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.
| 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.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
| Foreign currency translation
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 0 |  | 0
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Equipment
£
| Cost
| At 1 January 2025 | 477
| Disposals | (477)
| At 31 December 2025 | -
| Depreciation
| At 1 January 2025 | 376
| On disposals | (376)
| At 31 December 2025 | -
| Net book value
| At 31 December 2025 | -
| At 31 December 2024 | 101
4 | Debtors | 2025 |  | 2024
£ | £
| Other debtors | 105,792 |  | 95,098
5 | Investments held as current assets | 2025 |  | 2024
£ | £
| Unlisted investments | 922,637 |  | 847,841
6 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Taxation and social security costs | 8,181 |  | -
| Other creditors | 56,266 |  | 41,482
|  |  |  |  |  | 64,447 |  | 41,482
7 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Amounts owed to group undertakings and undertakings in which the company has a participating interest |  | 961,273 |  | 932,559
| Other creditors | 100,000 |  | 100,000
|  |  |  |  |  | 1,061,273 |  | 1,032,559
8 | Related party transactions
| The director's loan accounts due to Mr Ludovic B de Montille was £154,766 for the accounts year ended 31 December 2025 and £139,981 for 31 December 2024. The loan is interest-free.
9 | Controlling party
| Bubale SPRL, a private limited company registered in Belgium, is the sole shareholder of Spirita International Ltd, and is a holding company owned by the close family members of the director and Mr Ludovic Bizouard de Montille himself.
10 | Other information
| Spirita International Ltd is a private company limited by shares and incorporated in England. Its registered office is:
| 51 Marloes Road
| London
| W8 6LA

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