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Company Registration No. 09951740 (England and Wales)
Spot White Ltd Unaudited accounts for the year ended 31 January 2026
Spot White Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Spot White Ltd Company Information for the year ended 31 January 2026
Director
Adam Goldstone
Company Number
09951740 (England and Wales)
Registered Office
14-18 Stowell St Newcastle Upon Tyne, NE1 4XQ
Accountants
Abacus Jack Ltd New Century House Crowther Road Washington Tyne and Wear NE38 0QA
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Spot White Ltd Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
1,667 
21,667 
Tangible assets
5
1,266,544 
1,377,989 
1,268,211 
1,399,656 
Current assets
Inventories
32,100 
21,000 
Debtors
6
58,400 
221,138 
Cash at bank and in hand
232,345 
273,006 
322,845 
515,144 
Creditors: amounts falling due within one year
7
(719,105)
(823,139)
Net current liabilities
(396,260)
(307,995)
Total assets less current liabilities
871,951 
1,091,661 
Provisions for liabilities
Deferred tax
(89,243)
(88,086)
Net assets
782,708 
1,003,575 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
782,608 
1,003,475 
Shareholders' funds
782,708 
1,003,575 
For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 14 July 2026 and were signed on its behalf by
Adam Goldstone Director Company Registration No. 09951740
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Spot White Ltd Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
Spot White Ltd is a private company, limited by shares, registered in England and Wales, registration number 09951740. The registered office is 14-18 Stowell St , Newcastle Upon Tyne,, NE1 4XQ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% reducing balance
Fixtures & fittings
3 years straight line
Computer equipment
3 years straight line
Other tangible fixed assets
3% straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 February 2025
200,000 
At 31 January 2026
200,000 
Amortisation
At 1 February 2025
178,333 
Charge for the year
20,000 
At 31 January 2026
198,333 
Net book value
At 31 January 2026
1,667 
At 31 January 2025
21,667 
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Spot White Ltd Notes to the Accounts for the year ended 31 January 2026
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2025
921,237 
860,307 
1,781,544 
Additions
2,365 
15,376 
17,741 
At 31 January 2026
923,602 
875,683 
1,799,285 
Depreciation
At 1 February 2025
27,637 
375,918 
403,555 
Charge for the year
27,708 
101,478 
129,186 
At 31 January 2026
55,345 
477,396 
532,741 
Net book value
At 31 January 2026
868,257 
398,287 
1,266,544 
At 31 January 2025
893,600 
484,389 
1,377,989 
6
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Amounts due from group undertakings etc.
- 
153,138 
Accrued income and prepayments
30,400 
40,000 
Other debtors
28,000 
28,000 
58,400 
221,138 
7
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
368,942 
511,971 
VAT
112,664 
103,052 
Trade creditors
58,205 
153,044 
Taxes and social security
125,785 
- 
Other creditors
15,690 
11,610 
Loans from directors
9,819 
11,462 
Accruals
28,000 
32,000 
719,105 
823,139 
8
Average number of employees
During the year the average number of employees was 38 (2025: 38).
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