ACCOUNTS - Final Accounts preparation

Registered number: 16152729

SPIN GROUP LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2025

SPIN GROUP LIMITED

REGISTERED NUMBER: 16152729

BALANCE SHEET

AS AT 31 DECEMBER 2025

		2025
Note		£

Fixed assets
Investments	4		1,625,020
			1,625,020
Current assets
Debtors: amounts falling due within one year	5	216,472
		216,472
Creditors: amounts falling due within one year	6	(253,235)
Net current (liabilities)/assets			(36,763)
Total assets less current liabilities			1,588,257
Creditors: amounts falling due after more than one year	7		(1,125,000)

Net assets			463,257

Capital and reserves
Called up share capital	8	21
Share premium account		359,999
Profit and loss account		103,237
		463,257

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SPIN GROUP LIMITED

REGISTERED NUMBER: 16152729

BALANCE SHEET (CONTINUED)

AS AT 31 DECEMBER 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period 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 financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 17 September 2026.

M A Whicher

Director

The notes on pages 3 to 5 form part of these financial statements.

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SPIN GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

1.	General information

Spin Group Limited is private company limited by shares and incorporated in England & Wales (registered number: 16152729). The registered office is 56 Ayres Street, London, England, SE1 1EU.

The financial statements are presented in Sterling, which is the functional currency of the Company.

The Company was incorporated on 27 December 2024 and began trading on that date.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.6

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The Company has no employees other than the directors, who did not receive any remuneration.

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SPIN GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	Additions	1,625,020
	At 31 December 2025	1,625,020

Debtors

					2025
					£


	Amounts owed by group undertakings	216,472
		216,472

6.	Creditors: Amounts falling due within one year
		2025
		£

	Trade creditors	4,188
	Amounts owed to group undertakings	249,047
		253,235

7.	Creditors: Amounts falling due after more than one year
		2025
		£

	Other creditors	1,125,000
		1,125,000

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SPIN GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

8.	Share capital
		2025
		£

		Allotted, called up and fully paid

		9,248 Ordinary B shares of £0.0001 each	1
		200,000 Ordinary shares of £0.0001 each	20

			21

During the period, 200,000 ordinary shares of £20 aggregate nominal value were issued at par, and 9,248 B ordinary shares of £0.9248 aggregate nominal value were issued for consideration of £360,000.

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