REGISTERED NUMBER: 12170475 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2026

for

SPICOR Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr K Spiteri Cornish

Mrs D Spiteri Cornish

REGISTERED OFFICE:

5 Westbrook Court

Sharrowvale Road

Sheffield

South Yorkshire

S11 8YZ

REGISTERED NUMBER:

12170475 (England and Wales)

ACCOUNTANTS:

Sutton McGrath Hartley Limited

5 Westbrook Court

Sharrowvale Road

Sheffield

S11 8YZ

FIXED ASSETS

Tangible assets

4

41,422

49,866

CURRENT ASSETS

Debtors

5

3,596

17,486

Cash at bank

994,603

662,060

998,199

679,546

CREDITORS

Amounts falling due within one year

6

129,167

118,275

NET CURRENT ASSETS

869,032

561,271

TOTAL ASSETS LESS CURRENT LIABILITIES

910,454

611,137

CREDITORS

Amounts falling due after more than one year

7

27,260

32,070

NET ASSETS

883,194

579,067

CAPITAL AND RESERVES

Called up share capital

8

101

101

Retained earnings

883,093

578,966

SHAREHOLDERS' FUNDS

883,194

579,067

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 6 October 2026 and were signed on its behalf by:

Mr K Spiteri Cornish - Director

1.	STATUTORY INFORMATION

SPICOR Ltd 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2025

75,119

Additions

2,737

At 31 August 2026

77,856

DEPRECIATION

At 1 September 2025

25,253

Charge for year

11,181

At 31 August 2026

36,434

NET BOOK VALUE

At 31 August 2026

41,422

At 31 August 2025

49,866

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Directors' current accounts

-

17,486

Prepayments

3,596

-

3,596

17,486

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

4,809

4,809

Tax

110,006

101,049

VAT

12,318

11,168

Directors' current accounts

33

-

Accrued expenses

2,001

1,249

129,167

118,275

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

27,260

32,070

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

1

Ordinary B

£1

1

1

101

101

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2026 and 31 August 2025:

2026

2025

£

£

Mr K Spiteri Cornish

Balance outstanding at start of year

17,486

10,924

Amounts advanced

500

48,083

Amounts repaid

(18,020

)

(41,521

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(34

)

17,486