Spiral Lotus Studios Ltd

(formerly TOPPA LTD.)

Registered Number
SC562943
(Scotland)

Unaudited Financial Statements for the Year ended
30 April 2026

Company Information
for the year from 1 May 2025 to 30 April 2026


Director	FRANZ, Tracy Claire


Registered Number	SC562943 (Scotland)

Spiral Lotus Studios Ltd

Statement of Financial Position
30 April 2026

	2026 £	2025 £

Fixed Assets	202	269

Current Assets	41,518	47,718
Creditors amounts falling due within one year	(26,889)	(27,848)
Net current assets (liabilities)	14,629	19,870

Total assets less current liabilities	14,831	20,139

Creditors amounts falling due after one year	(18,328)	(28,149)
Accruals and deferred income	-	(67)
Net assets (liabilities)	(3,497)	(8,077)
Capital and reserves	(3,497)	(8,077)

The company is a private company limited by shares and registered in Scotland. It 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 Director acknowledges 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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and authorised for issue by the Director on 17 September 2026, and are signed on its behalf by:

FRANZ, Tracy Claire
Director
Registered Company No. SC562943

Spiral Lotus Studios Ltd

Notes to the Financial Statements
for the year ended 30 April 2026

Average number of employees
The average number of persons employed by the company in the period was 1 (previous period: 1).