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Registered Number: 13674969
England and Wales
NEW SPOT INVESTMENT LIMITED
Abridged Accounts
Period of accounts Start date: 01 November 2024 End date: 31 October 2025

New Spot Investment Limited Contents Page For the year ended 31 October 2025
Accountants' Report | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3

New Spot Investment Limited Accountants' Report For the year ended 31 October 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of New Spot Investment Limited for the year ended 31 October 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of New Spot Investment Limited for the year ended 31 October 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of New Spot Investment Limited , as a body, in accordance with the terms of our engagement letter dated 02 July 2026. Our work has been undertaken solely to prepare for your approval the accounts of New Spot Investment Limited and state those matters that we have agreed to state to the Board of Directors of New Spot Investment Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law. We do not accept or assume responsibility to anyone other than New Spot Investment Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that New Spot Investment Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of New Spot Investment Limited . You consider that New Spot Investment Limited 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 accounts of New Spot Investment Limited . 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 accounts 31 October 2025 .................................................... Skyview Global Limited Suite 12, 1B Kingfiser Court, Newbury RG14 5SJ 02 July 2026 1

New Spot Investment Limited Statement of Financial Position As at 31 October 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 269,177 |  | 271,458
|  | 269,177 |  | 271,458
Current assets |  |  |
Cash at bank and in hand |  | 44,938 |  | 40,396
Creditors: amount falling due within one year |  | (4,746) |  | (3,496)
Net current assets |  | 40,192 |  | 36,900
Total assets less current liabilities |  | 309,369 |  | 308,358
Creditors: amount falling due after more than one year |  | (297,889) |  | (300,890)
Accruals and deferred income |  | 0 |  | (1,150)
Net assets |  | 11,480 |  | 6,318
Capital and reserves |  |  |
Called up share capital | 4 | 2 |  | 1
Profit and loss account |  | 11,478 |  | 6,317
Shareholders' funds |  | 11,480 |  | 6,318
For the year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' 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 directors acknowledge 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 board of directors on 02 July 2026 and were signed on its behalf by:
------------------------------- Chi Fai LAM Director
2

New Spot Investment Limited Notes to the Abridged Financial Statements For the year ended 31 October 2025
General Information New Spot Investment Limited is a private company, limited by shares, registered in England and Wales, registration number 13674969, registration address Suite 12, 1B Kingfisher Court, Newbury, RG14 5SJ. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade 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:
Fixture | 5
Investment properties Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
2. | Average number of employees Average number of employees during the year was 2 (2024 : 1).
3. | Tangible fixed assets
Cost or valuation | Investment properties |  | Plant and machinery etc |  | Total
| £ |  | £ |  | £
At 01 November 2024 | 265,377 |  | 11,409 |  | 276,786
Additions | - |  | - |  | -
Disposals | - |  | - |  | -
At 31 October 2025 | 265,377 |  | 11,409 |  | 276,786
Depreciation
At 01 November 2024 | - |  | 5,328 |  | 5,328
Charge for year | - |  | 2,281 |  | 2,281
On disposals | - |  | - |  | -
At 31 October 2025 | - |  | 7,609 |  | 7,609
Net book values
Closing balance as at 31 October 2025 | 265,377 |  | 3,800 |  | 269,177
Opening balance as at 01 November 2024 | 265,377 |  | 6,081 |  | 271,458
4. | Share Capital Authorised 2 Class A shares of £1.00 each
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
2 Class A shares of £1.00 each | 2 |  | 1
| 2 |  | 1
3