Spirit Consultancy Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: SC675267

		30 April 2026		30 September 2025
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		-		19,084

			-		19,084
CURRENT ASSETS
Debtors	5	299		100,094
Cash at bank and in hand		873		2,874

		1,172		102,968
Creditors: Amounts Falling Due Within One Year	6	(1,072 )		(48,559 )

NET CURRENT ASSETS (LIABILITIES)			100		54,409

TOTAL ASSETS LESS CURRENT LIABILITIES			100		73,493

NET ASSETS			100		73,493

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			-		73,393

SHAREHOLDERS' FUNDS			100		73,493

For the period ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Inigo Matas Burrut

Director

02/09/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Spirit Consultancy Ltd is a private company, limited by shares, incorporated in England & Wales, registered number SC675267 . The registered office is 21 Kinleith Mill Road , Currie, Scotland, EH14 6AX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the period was: NIL (2025: NIL)

4. Investments

	Unlisted
	£
Cost or Valuation
As at 1 October 2025	19,084
Disposals	(19,084 )

As at 30 April 2026	-

Provision
As at 1 October 2025	-

As at 30 April 2026	-

Net Book Value
As at 30 April 2026	-

As at 1 October 2025	19,084

5. Debtors

	30 April 2026	30 September 2025
	£	£
Due within one year
VAT	299	94
Amounts owed by other participating interests	-	100,000

	299	100,094

Page 2

Page 3

Spirit Consultancy Ltd

Notes to the Financial Statements (continued)

For the Period 1 October 2025 to 30 April 2026

6. Creditors: Amounts Falling Due Within One Year

	30 April 2026	30 September 2025
	£	£
Trade creditors	600	34
Director's loan account	472	48,525

	1,072	48,559

7. Share Capital

	30 April 2026	30 September 2025
	£	£
Allotted, Called up and fully paid	100	100