Spawn Point Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3

Registered number: 13200669

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets			21,787		8,111

			21,787		8,111
CURRENT ASSETS
Stocks		120,000		60,000
Debtors		1,016		2,556
Cash at bank and in hand		126,774		53,370

		247,790		115,926
Creditors: Amounts Falling Due Within One Year		(92,547 )		(58,300 )

NET CURRENT ASSETS (LIABILITIES)			155,243		57,626

TOTAL ASSETS LESS CURRENT LIABILITIES			177,030		65,737

Creditors: Amounts Falling Due After More Than One Year			(22,045 )		(30,768 )

NET ASSETS			154,985		34,969

CAPITAL AND RESERVES
Called up share capital	4		2		2
Profit and Loss Account			154,983		34,967

SHAREHOLDERS' FUNDS			154,985		34,969

Page 1

Page 2

Spawn Point Ltd

Balance Sheet (continued)

As At 31 July 2026

For the year ending 31 July 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Hannah Davies Director	Mr Greg Davies Director
14/08/2026

The notes on page 3 form part of these financial statements.

1. General Information

Spawn Point Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13200669 . The registered office is Unit 9 Queen Street, Cardiff, CF10 2BY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	10% Standard rate
Fixtures & Fittings	10% Standard rate
Computer Equipment	25% Standard rate

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2025: 3)

4. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

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