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Company Registration No. 02129570 (England and Wales)
SPIRALWAY LIMITED Unaudited accounts for the year ended 31 December 2025
SPIRALWAY LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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SPIRALWAY LIMITED Company Information for the year ended 31 December 2025
Director
Daniel Ross Woolley
Company Number
02129570 (England and Wales)
Registered Office
36 Market Street Staveley Chesterfield S43 3UT
Accountants
Hammond & Co 36 Chesterfield Road Market Street Staveley Derbyshire S43 3UT
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SPIRALWAY LIMITED Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
61,381 
51,631 
Current assets
Debtors
5
138,131 
119,054 
Cash at bank and in hand
60,650 
52,997 
198,781 
172,051 
Creditors: amounts falling due within one year
6
(87,036)
(73,712)
Net current assets
111,745 
98,339 
Total assets less current liabilities
173,126 
149,970 
Creditors: amounts falling due after more than one year
7
(13,333)
(23,333)
Provisions for liabilities
Deferred tax
(11,867)
(1,588)
Net assets
147,926 
125,049 
Capital and reserves
Called up share capital
310 
310 
Profit and loss account
147,616 
124,739 
Shareholders' funds
147,926 
125,049 
For the year ending 31 December 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 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 21 July 2026 and were signed on its behalf by
Daniel Ross Woolley Director Company Registration No. 02129570
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SPIRALWAY LIMITED Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
SPIRALWAY LIMITED is a private company, limited by shares, registered in England and Wales, registration number 02129570. The registered office is 36 Market Street, Staveley, Chesterfield, S43 3UT.
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
25% reducing balance
Fixtures & fittings
20% reducing balance
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2025
181,482 
12,070 
193,552 
Additions
32,000 
242 
32,242 
Disposals
(15,500)
- 
(15,500)
At 31 December 2025
197,982 
12,312 
210,294 
Depreciation
At 1 January 2025
130,923 
10,998 
141,921 
Charge for the year
20,094 
214 
20,308 
On disposals
(13,316)
- 
(13,316)
At 31 December 2025
137,701 
11,212 
148,913 
Net book value
At 31 December 2025
60,281 
1,100 
61,381 
At 31 December 2024
50,559 
1,072 
51,631 
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SPIRALWAY LIMITED Notes to the Accounts for the year ended 31 December 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
121,900 
99,714 
Accrued income and prepayments
16,231 
19,340 
138,131 
119,054 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
6,041 
2,454 
Trade creditors
54,687 
39,352 
Taxes and social security
5,342 
5,026 
Other creditors
19,170 
25,170 
Accruals
1,796 
1,710 
87,036 
73,712 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
13,333 
23,333 
8
Average number of employees
During the year the average number of employees was 6 (2024: 6).
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