GOLDEN SPIRAL TECHNOLOGY LIMITED

GOLDEN SPIRAL TECHNOLOGY LIMITED

Statement of Financial Position

As at 01 January 2026

	£	2026 £	£	2025 £
Fixed assets		91		183
Current assets	53		47
Creditors: amount falling due within one year	(24,143)		(14,824)
Net current assets/(liabilities)		(24,090)		(14,777)
Total assets less current liabilities		(23,999)		(14,594)
Creditors: amount falling due after more than one year		(10,255)		(18,459)
Net assets/(liabilities)		(34,254)		(33,053)


Capital and reserves		(34,254)		(33,053)

Notes to the Accounts

Statutory Information

Golden Spiral Technology Limited is a private limited company, limited by shares, domiciled in England and Wales, registration number 09726707, registration address 21 Egerton Drive, Chester, Cheshire, CH2 2JE, United Kingdom.

The presentation currency is £ sterling.

Accounting Policies

Basis of accounting

The financial statements are prepared under the historical cost convention and in accordance with the FRS 105 Financial Reporting Standard for Micro Entities (effective January 2016).

Going Concern

The financial statements have been prepared on a going concern basis. The Company's ongoing activities are dependent upon the continued support of the director who has undertaken to provide such support for the foreseeable future.

If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that may arise and to reclassify fixed assets as current assets and long-term liabilities as current liabilities.

Website cost

Planning and operating costs for the company's website are charged to the profit and loss account as incurred.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings	10 Year Straight Line
Computer Equipment	3 Year Straight Line

Tangible fixed assets

Cost or Valuation	Fixtures and Fittings	Computer Equipment	Total
	£	£	£
At 02 January 2025	917	8,945	9,862
Disposals	-	(8,945)	(8,945)
At 01 January 2026	917	-	917
Depreciation
At 02 January 2025	734	8,945	9,679
Charge for year	92	-	92
On disposals	-	(8,945)	(8,945)
At 01 January 2026	826	-	826
Net book values
Closing balance as at 01 January 2026	91	-	91
Opening balance as at 02 January 2025	183	-	183

Tangible fixed assets

3.	Average number of employees Average number of employees during the year was 1 (2025: 1).

Director's Responsibilities:

For the year ended 01 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 of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The financial statements have been prepared in accordance with the micro-entity provisions.

Signed on behalf of the board of directors:

---------------------------------------------

James Andrew Wilman
Director

Date approved: 01 September 2026