T Spirit Ltd - Accounts

T Spirit Ltd
Contents Page
For the year ended 31 March 2026

Statement of Financial Position	1
Notes to the Financial Statements	2

T Spirit Ltd
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	427	521
		427	521
Current assets
Debtors		40	40
Cash at bank and in hand		57,838	48,500
		57,878	48,540
Creditors: amount falling due within one year		(6,688)	(6,229)
Net current assets		51,190	42,311

Total assets less current liabilities		51,617	42,832
Creditors: amount falling due after more than one year		(27)	(28)
Net assets		51,590	42,804

Capital and reserves
Called up share capital	4	100	100
Profit and loss account		51,490	42,704
Shareholders' funds		51,590	42,804

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 26 June 2026 and were signed by:

-------------------------------
Islam Taha Abdelatty Elsayed
Director

1

T Spirit Ltd
Notes to the Abridged Financial Statements
For the year ended 31 March 2026

General Information

T Spirit Ltd is a private company, limited by shares, registered in England and Wales, registration number 13260196, registration address 64 Castle Boulevard, Nottingham, NG7 1FN.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

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 comprises the invoiced value of goods and services supplied by the company, net of VAT and any discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment

18% Reducing Balance

2.	Average number of employees Average number of employees during the year was 2 (2025 : 2).

3.

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 01 April 2025	860	860
Additions	-	-
Disposals	-	-
At 31 March 2026	860	860
Depreciation
At 01 April 2025	339	339
Charge for year	94	94
On disposals	-	-
At 31 March 2026	433	433
Net book values
Closing balance as at 31 March 2026	427	427
Opening balance as at 01 April 2025	521	521

4.

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
100 Ordinary shares of £1.00 each	100		100
	100		100

2

Registered Number: 13260196
England and Wales
T SPIRIT LTD

Abridged Accounts

Period of accounts Start date: 01 April 2025 End date: 31 March 2026