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Company Registration No. 13148446 (England and Wales)
Spheroom Limited Unaudited accounts for the year ended 31 December 2025
Spheroom Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Spheroom Limited Company Information for the year ended 31 December 2025
Director
Elena Stepanova
Company Number
13148446 (England and Wales)
Registered Office
167-169 Great Portland Street 5th Floor London W1W 5PF England
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Spheroom Limited Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
438,252 
756,775 
Current assets
Debtors
5
1,197 
1,026 
Cash at bank and in hand
1,681 
377 
2,878 
1,403 
Creditors: amounts falling due within one year
6
(107,188)
(159,820)
Net current liabilities
(104,310)
(158,417)
Total assets less current liabilities
333,942 
598,358 
Creditors: amounts falling due after more than one year
7
(1,518,117)
(1,429,129)
Net liabilities
(1,184,175)
(830,771)
Capital and reserves
Called up share capital
140 
140 
Share premium
270,964 
270,964 
Profit and loss account
(1,455,279)
(1,101,875)
Shareholders' funds
(1,184,175)
(830,771)
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 3 September 2026 and were signed on its behalf by
Elena Stepanova Director Company Registration No. 13148446
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Spheroom Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Spheroom Limited is a private company, limited by shares, registered in England and Wales, registration number 13148446. The registered office is 167-169 Great Portland Street, 5th Floor, London, W1W 5PF, England.
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.
Intangible fixed assets
Other intangible assets are amortised to profit and loss account over its estimated economic life of 5 years
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 January 2025
1,592,615 
At 31 December 2025
1,592,615 
Amortisation
At 1 January 2025
835,840 
Charge for the year
318,523 
At 31 December 2025
1,154,363 
Net book value
At 31 December 2025
438,252 
At 31 December 2024
756,775 
Other intangible assets are amortised to profit and loss account over its estimated economic life of 5 years
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Spheroom Limited Notes to the Accounts for the year ended 31 December 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
1,197 
1,026 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
24,785 
69,436 
Taxes and social security
763 
1,396 
Other creditors
81,640 
88,988 
107,188 
159,820 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Other creditors
1,518,117 
1,429,129 
8
Average number of employees
During the year the average number of employees was 7 (2024: 6).
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