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Registration number: 16063161

SpinX Technology Ltd
Unaudited Filleted Abridged Financial Statements
for the Period from 6 November 2024 to 30 November 2025

SpinX Technology Ltd

Contents

Company Information | 1
Abridged Balance Sheet | 2 to 3
Notes to the Unaudited Abridged Financial Statements | 4 to 7

SpinX Technology Ltd

Company Information

Directors | PE Coe A Eteen-Bliss A Crowe

Registered office | 128 City Road London EC1V 2NX

Accountants | Keith Powers 13 Ambleside Botley Southampton SO30 2NS

SpinX Technology Ltd

(Registration number: 16063161)
Abridged Balance Sheet as at 30 November 2025

| Note | 2025 £
Fixed assets |  |
Intangible assets | 4 | 44,249
Tangible assets | 5 | 759
|  | 45,008
Current assets |  |
Debtors |  | 4,090
Cash at bank and in hand |  | 33,560
|  | 37,650
Creditors: Amounts falling due within one year |  | (10,000)
Net current assets |  | 27,650
Total assets less current liabilities |  | 72,658
Creditors: Amounts falling due after more than one year |  | (175,002)
Net liabilities |  | (102,344)
Capital and reserves |  |
Called up share capital | 6 | 20,000
Retained earnings |  | (122,344)
Shareholders' deficit |  | (102,344)

For the financial period ending 30 November 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 period in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

SpinX Technology Ltd

(Registration number: 16063161)
Abridged Balance Sheet as at 30 November 2025

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 14 July 2026 and signed on its behalf by:

......................................... PE Coe Director

SpinX Technology Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 6 November 2024 to 30 November 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
128 City Road
London
EC1V 2NX

These financial statements were authorised for issue by the Board on 14 July 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Intangible assets

Separately acquired trademarks and licences are shown at historical cost.
Trademarks, licences (including software) and customer-related intangible assets acquired in a business combination are recognised at fair value at the acquisition date.
Trademarks, licences and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

SpinX Technology Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 6 November 2024 to 30 November 2025

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2.

SpinX Technology Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 6 November 2024 to 30 November 2025

4 | Intangible assets

| Total £
Cost or valuation
Additions internally developed | 44,249
At 30 November 2025 | 44,249
Amortisation
Carrying amount
At 30 November 2025 | 44,249

5 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
Additions | 759 | 759
At 30 November 2025 | 759 | 759
Depreciation
Carrying amount
At 30 November 2025 | 759 | 759

6 | Share capital

Allotted, called up and fully paid shares

| 2025
| No. | £
Ordinary of £0.01 each | 2,000,000 | 20,000

SpinX Technology Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 6 November 2024 to 30 November 2025

7 | Related party transactions

Directors' remuneration

The directors' remuneration for the period was as follows:

| 2025 £
Remuneration | 15,000

Summary of transactions with other related parties

The company is under the control of the directors who, between them, own 100% of the issued equity share capitall.
Included in other borrowings is a loan from a director of £10,000. The loan is unsecured, interest free, and has no fixed terms of repayment.
Except as disclosed elsewhere in these accounts, there were no transactions with related parties requiring disclosure in terms of S1a of FRS102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland, or the Companies Act, 2006.