REGISTERED NUMBER: 15366475 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Spj Climbing Three Limited

Page

Company Information

1

Report of the Accountant

2

Statement of Financial Position

3

Notes to the Financial Statements

4

DIRECTOR:

Mr S P Jobson

REGISTERED OFFICE:

3a Poplar Walk

Croydon

London

CR0 1NB

REGISTERED NUMBER:

15366475 (England and Wales)

ACCOUNTANT:

Albacore Accounting Limited

The Maylands Building

Maylands Avenue

Hemel Hempstead

Hertfordshire

HP2 7TG

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 31 December 2025 set out on pages three to four and you consider that the company is exempt from an audit.

In accordance with your instructions, I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to me.

Albacore Accounting Limited

The Maylands Building

Maylands Avenue

Hemel Hempstead

Hertfordshire

HP2 7TG

Date: .............................................

FIXED ASSETS

Tangible assets

4

161,416

-

CURRENT ASSETS

Debtors

5

59,134

1

Cash at bank

301,286

-

360,420

1

CREDITORS

Amounts falling due within one year

6

42,454

-

NET CURRENT ASSETS

317,966

1

TOTAL ASSETS LESS CURRENT LIABILITIES

479,382

1

CREDITORS

Amounts falling due after more than one year

7

548,116

-

NET (LIABILITIES)/ASSETS

(68,734

)

1

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

8

(68,735

)

-

(68,734

)

1

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 September 2026 and were signed by:

Mr S P Jobson - Director

1.	STATUTORY INFORMATION

Spj Climbing Three Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

5% on cost

Plant and machinery

-

5% on cost

Fixtures and fittings

-

20% on cost

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

Totals

£

£

£

£

COST

Additions

44,699

125,000

253

169,952

At 31 December 2025

44,699

125,000

253

169,952

DEPRECIATION

Charge for year

2,235

6,250

51

8,536

At 31 December 2025

2,235

6,250

51

8,536

NET BOOK VALUE

At 31 December 2025

42,464

118,750

202

161,416

5.

DEBTORS

31.12.25

31.12.24

£

£

Amounts falling due within one year:

VAT

59,134

-

Amounts falling due after more than one year:

Directors' loan accounts

-

1

Aggregate amounts

59,134

1

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Other leases

36,000

-

Trade creditors

6,395

-

Accrued expenses

59

-

42,454

-

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Other leases - more than 1 yr

108,017

-

Directors' loan accounts

440,099

-

548,116

-

8.

RESERVES

Retained

earnings

£

Deficit for the year

(68,735

)

At 31 December 2025

(68,735

)