SPIRO BUILDINGS LTD

Company Registration Number:
15295559 (England and Wales)

Unaudited statutory accounts for the year ended 30 November 2025

Period of accounts

Start date: 1 December 2024

End date: 30 November 2025

SPIRO BUILDINGS LTD

Contents of the Financial Statements

for the Period Ended 30 November 2025

Profit and loss
Balance sheet
Additional notes
Balance sheet notes

SPIRO BUILDINGS LTD

Profit And Loss Account

for the Period Ended 30 November 2025

2025 2024


£
£
Turnover: 1,910,154 1,015,283
Cost of sales: ( 611,054 ) ( 301,235 )
Gross profit(or loss): 1,299,100 714,048
Distribution costs: ( 370,547 ) ( 191,686 )
Administrative expenses: ( 905,352 ) ( 448,994 )
Other operating income: 93,914 29,013
Operating profit(or loss): 117,115 102,381
Interest receivable and similar income: 3,546 2,764
Interest payable and similar charges: ( 11,420 ) ( 9,368 )
Profit(or loss) before tax: 109,241 95,777
Tax: ( 1,661 ) ( 1,349 )
Profit(or loss) for the financial year: 107,580 94,428

SPIRO BUILDINGS LTD

Balance sheet

As at 30 November 2025

Notes 2025 2024


£
£
Called up share capital not paid: 0 0
Fixed assets
Intangible assets: 3 96,726 36,432
Tangible assets: 4 524,336 234,637
Total fixed assets: 621,062 271,069
Current assets
Stocks: 5 268,406 112,639
Debtors: 6 537,672 90,836
Cash at bank and in hand: 243,117 53,633
Total current assets: 1,049,195 257,108
Prepayments and accrued income: 93,914 29,013
Creditors: amounts falling due within one year: 7 ( 233,331 ) ( 77,385 )
Net current assets (liabilities): 909,778 208,736
Total assets less current liabilities: 1,530,840 479,805
Creditors: amounts falling due after more than one year: 8 ( 432,558 ) ( 61,683 )
Total net assets (liabilities): 1,098,282 418,122
Capital and reserves
Called up share capital: 990,702 323,694
Profit and loss account: 107,580 94,428
Total Shareholders' funds: 1,098,282 418,122

The notes form part of these financial statements

SPIRO BUILDINGS LTD

Balance sheet statements

For the year ending 30 November 2025 the company was entitled to exemption 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.

This report was approved by the board of directors on 1 December 2025
and signed on behalf of the board by:

Name: Kalenga Mutombo
Status: Director

The notes form part of these financial statements

SPIRO BUILDINGS LTD

Notes to the Financial Statements

for the Period Ended 30 November 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Financial Reporting Standard 101

SPIRO BUILDINGS LTD

Notes to the Financial Statements

for the Period Ended 30 November 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 24 10

SPIRO BUILDINGS LTD

Notes to the Financial Statements

for the Period Ended 30 November 2025

3. Intangible assets

Goodwill Other Total
Cost £ £ £
At 1 December 2024 32,642 15,165 47,807
Additions 37,373 26,994 64,367
Disposals
Revaluations
Transfers
At 30 November 2025 70,015 42,159 112,174
Amortisation
At 1 December 2024 8,571 2,804 11,375
Charge for year 3,427 646 4,073
On disposals
Other adjustments
At 30 November 2025 11,998 3,450 15,448
Net book value
At 30 November 2025 58,017 38,709 96,726
At 30 November 2024 24,071 12,361 36,432

SPIRO BUILDINGS LTD

Notes to the Financial Statements

for the Period Ended 30 November 2025

4. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 December 2024 52,374 97,106 29,281 47,768 63,472 290,001
Additions 56,547 93,227 31,820 52,900 70,621 305,115
Disposals
Revaluations
Transfers
At 30 November 2025 108,921 190,333 61,101 100,668 134,093 595,116
Depreciation
At 1 December 2024 8,590 29,601 4,456 5,745 6,972 55,364
Charge for year 2,489 9,881 1,170 1,015 861 15,416
On disposals
Other adjustments
At 30 November 2025 11,079 39,482 5,626 6,760 7,833 70,780
Net book value
At 30 November 2025 97,842 150,851 55,475 93,908 126,260 524,336
At 30 November 2024 43,784 67,505 24,825 42,023 56,500 234,637

SPIRO BUILDINGS LTD

Notes to the Financial Statements

for the Period Ended 30 November 2025

5. Stocks

2025 2024
£ £
Stocks 224,711 101,217
Payments on account 43,695 11,422
Total 268,406 112,639

SPIRO BUILDINGS LTD

Notes to the Financial Statements

for the Period Ended 30 November 2025

6. Debtors

2025 2024
£ £
Trade debtors 81,671 81,671
Prepayments and accrued income 31,795 3,406
Other debtors 424,206 5,759
Total 537,672 90,836

SPIRO BUILDINGS LTD

Notes to the Financial Statements

for the Period Ended 30 November 2025

7. Creditors: amounts falling due within one year note

2025 2024
£ £
Bank loans and overdrafts 25,244 3,567
Amounts due under finance leases and hire purchase contracts 26,842 7,545
Trade creditors 124,323 49,820
Taxation and social security 14,460 1,277
Accruals and deferred income 13,566 5,819
Other creditors 28,896 9,357
Total 233,331 77,385

SPIRO BUILDINGS LTD

Notes to the Financial Statements

for the Period Ended 30 November 2025

8. Creditors: amounts falling due after more than one year note

2025 2024
£ £
Bank loans and overdrafts 163,331 22,274
Amounts due under finance leases and hire purchase contracts 70,541 8,383
Other creditors 198,686 31,026
Total 432,558 61,683