Spear Hospitality Limited

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

Registered number: 16446248

		31 May 2026
	Notes	£	£
CURRENT ASSETS
Stocks	4	424
Debtors	5	28,395
Cash at bank and in hand		7,302

		36,121
Creditors: Amounts Falling Due Within One Year	6	(5,000 )

NET CURRENT ASSETS (LIABILITIES)			31,121

TOTAL ASSETS LESS CURRENT LIABILITIES			31,121

NET ASSETS			31,121

CAPITAL AND RESERVES
Called up share capital	7		(1 )
Profit and Loss Account			31,122

SHAREHOLDERS' FUNDS			31,121

For the period ending 31 May 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 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.

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

Ms Carly Ellis

Director

13/09/2026

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

1. General Information

Spear Hospitality Limited is a private company, limited by shares, incorporated in England & Wales, registered number 16446248 . The registered office is .

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. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2

4. Stocks

	31 May 2026
	£
Stock	424

5. Debtors

	31 May 2026
	£
Due within one year
Other debtors	24,340
Due after more than one year
Other debtors	4,055

	28,395

6. Creditors: Amounts Falling Due Within One Year

	31 May 2026
	£
Other loans	5,000

Page 2

Page 3

Spear Hospitality Limited

Notes to the Financial Statements (continued)

For the Period 13 May 2025 to 31 May 2026

7. Share Capital

	31 May 2026
	£
Allotted, Called up and fully paid	(1 )

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

The above loan is unsecured, interest free and repayable on demand.

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