You are incorrect in your thinking.Use the link below and you can see the Stadium is registered by its self on companies house.
TOTTENHAM HOTSPUR STADIUM LIMITED overview - Find and update company information - GOV.UK
TOTTENHAM HOTSPUR STADIUM LIMITED - Free company information from Companies House including registered office address, filing history, accounts, annual return, officers, charges, business activityfind-and-update.company-information.service.gov.uk
If I am correct in my thinking the way everything is done it is clever in a way as it fools fans. They posted a loss of 50m the other day but that doesn't include every financial report from each and every 'SPV' under the club.
TOTTENHAM HOTSPUR - Find and update company information - GOV.UK
Free company information from Companies House including registered office address, filing history, accounts, annual return, officers, charges, business activityfind-and-update.company-information.service.gov.uk
This is the list of everything linked to Spurs that has been registered.
Tottenham’s published results included the consolidation of each of its subsidiaries, the Stadium Co. being one of them.