Company registration number 15958421 (England and Wales)
THE SPOTTED LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
THE SPOTTED LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
THE SPOTTED LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2025
31 December 2025
- 1 -
2025
Notes
£
£
Fixed assets
Tangible assets
3
12,113
Current assets
Stocks
4
4,901
Debtors
5
5,579
Cash at bank and in hand
11,710
22,190
Creditors: amounts falling due within one year
6
(43,520)
Net current liabilities
(21,330)
Net liabilities
(9,217)
Capital and reserves
Called up share capital
1
Profit and loss reserves
(9,218)
Total equity
(9,217)

For the financial period ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 3 August 2026
Ms Charlotte Khalil
Director
Company registration number 15958421 (England and Wales)
THE SPOTTED LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

The Spotted Limited is a private company limited by shares incorporated in England and Wales. The registered office is 8 The High Street, Flamstead, Hertfordshire, AL3 8BS.

1.1
Reporting period
These financial statements cover the 15 month period from the date of incorporation.
1.2
Basis of preparation
These financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.3
Going concern
The director has undertaken to continue their financial support of the company for the foreseeable future. On this basis they believe it is appropriate to prepare these accounts on a going concern basis.
1.4
Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.
1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% reducing balance
Fixtures and fittings
33% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.
1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

THE SPOTTED LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
Number
9
3
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Total
£
£
£
Cost
At 16 September 2024
-
0
-
0
-
0
Additions
8,613
7,129
15,742
At 31 December 2025
8,613
7,129
15,742
Depreciation and impairment
At 16 September 2024
-
0
-
0
-
0
Depreciation charged in the period
771
2,858
3,629
At 31 December 2025
771
2,858
3,629
THE SPOTTED LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
3
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Total
£
£
£
(Continued)
- 4 -
Carrying amount
At 31 December 2025
7,842
4,271
12,113
4
Stocks
2025
£
Finished goods and goods for resale
4,901
5
Debtors
2025
Amounts falling due within one year:
£
Other debtors
5,136
Prepayments and accrued income
443
5,579
6
Creditors: amounts falling due within one year
2025
£
Trade creditors
16,168
Taxation and social security
15,193
Other creditors
10,323
Accruals and deferred income
1,836
43,520
2025-12-31 2024-09-16 false false false 03 August 2026 CCH Software CCH Accounts Production 2026.200 No description of principal activity Ms Charlotte Khalil 15958421 2024-09-16 2025-12-31 15958421 2025-12-31 15958421 core:WithinOneYear 2025-12-31 15958421 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 15958421 core:ShareCapital 2025-12-31 15958421 core:RetainedEarningsAccumulatedLosses 2025-12-31 15958421 bus:Director1 2024-09-16 2025-12-31 15958421 core:PlantMachinery 2024-09-16 2025-12-31 15958421 core:FurnitureFittings 2024-09-16 2025-12-31 15958421 core:PlantMachinery 2024-09-15 15958421 core:FurnitureFittings 2024-09-15 15958421 2024-09-15 15958421 core:PlantMachinery 2025-12-31 15958421 core:FurnitureFittings 2025-12-31 15958421 core:CurrentFinancialInstruments 2025-12-31 15958421 bus:PrivateLimitedCompanyLtd 2024-09-16 2025-12-31 15958421 bus:SmallCompaniesRegimeForAccounts 2024-09-16 2025-12-31 15958421 bus:FRS102 2024-09-16 2025-12-31 15958421 bus:AuditExemptWithAccountantsReport 2024-09-16 2025-12-31 15958421 bus:FullAccounts 2024-09-16 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP