Spdev LLP

Registered number: OC437635

		2026
		$

Current assets		60,896

NET CURRENT ASSETS		60,896

TOTAL ASSETS LESS CURRENT LIABILITIES		60,896

NET ASSETS ATTRIBUTABLE TO MEMBERS		60,896


REPRESENTED BY:
Loan and other debts due to members within one year		60,896

		60,896

TOTAL MEMBERS' INTERESTS
Loan and other debts due to members within one year		60,896

		60,896

Notes

1. General Information

Spdev LLP is a limited liability partnership, incorporated in England & Wales, registered number OC437635 . The Registered Office is 12 Mulberry Place, Pinnell Road, London, SE9 6AR.

Foreign Exchange

Transactions in currencies other than the functional currency are recorded at the rate

prevailing at the date of the transaction. Monetary assets (bank balances) are retranslated at

the closing rate on the reporting date. The resulting exchange rate loss of $208 for the

current year has been recognised in the Profit and Loss account.

Members' Remuneration and Profit Allocation

Profits attributable to members are determined, allocated, and divided between members at

the year-end in accordance with the members’ agreement. Profit allocation is charged as an

expense in the Profit and Loss account.

During the year, $36,000 was paid to members as drawings (allocated to the 2025 financial

year). The remaining balance of $60,896 is classified as "Loans and other debts due to

members" and represents the amount payable to members in respect of their capital and

allocated profit shares as of 31 May 2026.

Payables: Amounts Falling Due Within One Year

The LLP has no trade payables outstanding as of 31 May 2026. All operational expenses

have been settled during the financial year.

2. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: NIL

For the year ending 31 May 2026 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The financial statements were approved by the members on 17 July 2026 and were signed on their behalf by:

Mr Dmytro Kurtash

Designated Member