Registration number: SC582285

Spogan Beaga Limited

Contents

Abridged Balance Sheet	1 to 2
Notes to the Unaudited Abridged Financial Statements	3 to 5

Spogan Beaga Limited

(Registration number: SC582285)
Abridged Balance Sheet as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	78,060	84,565
Tangible assets	5	729,979	709,889
		808,039	794,454
Current assets
Stocks		17,633	22,668
Debtors		37,363	8,833
Cash at bank and in hand		420,475	284,851
		475,471	316,352
Creditors: Amounts falling due within one year	6	(267,154)	(221,347)
Net current assets		208,317	95,005
Total assets less current liabilities		1,016,356	889,459
Creditors: Amounts falling due after more than one year	7	(429,017)	(477,915)
Provisions for liabilities		(53,695)	(49,573)
Net assets		533,644	361,971
Capital and reserves
Called up share capital		120	120
Profit and loss account		533,524	361,851
Total equity		533,644	361,971

Spogan Beaga Limited

(Registration number: SC582285)
Abridged Balance Sheet as at 30 November 2025

For the financial year ending 30 November 2025 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 of its accounts for the year 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.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

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

Approved and authorised by the Board on 21 August 2026 and signed on its behalf by:
 

Mr E C Hughes

Director

Ms K Molloy

Director

Spogan Beaga Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2025

1	General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
21 Caledonia Street
Paisley
PA3 2JG
Scotland

These financial statements were authorised for issue by the Board on 21 August 2026.

2	Accounting policies

Statement of compliance

These abridged financial statements were prepared in accordance with Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

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.

Revenue recognition

Turnover represents the amounts, excluding value added tax, derived from the provision of goods and services to customers during the year.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

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:

Asset class	Depreciation method and rate
Freehold property	2% straight line
Leasehold improvements	33% straight line
Plant & machinery	20% reducing balance
Office equipment	15% reducing balance

Spogan Beaga Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2025

Motor vehicles

25% reducing balance

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:

Asset class	Amortisation method and rate
Goodwill	5% straight line

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 20 (2024 - 16).

4	Intangible assets

	Total £
Cost or valuation
At 1 December 2024	130,100
At 30 November 2025	130,100
Amortisation
At 1 December 2024	45,535
Amortisation charge	6,505
At 30 November 2025	52,040
Carrying amount
At 30 November 2025	78,060
At 30 November 2024	84,565

Spogan Beaga Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2025

5	Tangible assets

	Total £
Cost or valuation
At 1 December 2024	864,032
Additions	67,353
Disposals	(11,335)
At 30 November 2025	920,050
Depreciation
At 1 December 2024	154,143
Charge for the year	35,928
At 30 November 2025	190,071
Carrying amount
At 30 November 2025	729,979
At 30 November 2024	709,889

6	Creditors: amounts falling due within one year

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £32,106 (2024 - £44,000).

7	Creditors: amounts falling due after more than one year

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £429,017 (2024 - £477,915).

8	Related party transactions

Advances to directors

Mr E C Hughes During the period Mr E C Hughes went overdrawn on their director's loan account. The maximum overdrawn balance during the year was £27,422 (2024 - £76,571). At the year end the amount outstanding from Mr E C Hughes was £Nil (2024 - £-). Interest has been charged at the commercial rate.

Ms K Molloy During the period Ms K Molloy went overdrawn on their director's loan account. The maximum overdrawn balance during the year was £27,422 (2024 - £76,571). At the year end the amount outstanding from Ms K Molloy was £Nil (2024 - £-). Interest has been charged at the commercial rate.