2022-09-012023-08-312023-08-31false12145260THE SPICE OF FRIENDS LTD2024-04-1756101iso4217:GBPxbrli:pure121452602022-09-01121452602023-08-31121452602022-09-012023-08-31121452602021-09-01121452602022-08-31121452602021-09-012022-08-3112145260bus:SmallEntities2022-09-012023-08-3112145260bus:AuditExempt-NoAccountantsReport2022-09-012023-08-3112145260bus:AbridgedAccounts2022-09-012023-08-3112145260bus:PrivateLimitedCompanyLtd2022-09-012023-08-3112145260core:WithinOneYear2023-08-3112145260core:AfterOneYear2023-08-3112145260core:WithinOneYear2022-08-3112145260core:AfterOneYear2022-08-3112145260core:ShareCapital2023-08-3112145260core:SharePremium2023-08-3112145260core:RevaluationReserve2023-08-3112145260core:OtherReservesSubtotal2023-08-3112145260core:RetainedEarningsAccumulatedLosses2023-08-3112145260core:ShareCapital2022-08-3112145260core:SharePremium2022-08-3112145260core:RevaluationReserve2022-08-3112145260core:OtherReservesSubtotal2022-08-3112145260core:RetainedEarningsAccumulatedLosses2022-08-3112145260core:LandBuildings2023-08-3112145260core:PlantMachinery2023-08-3112145260core:Vehicles2023-08-3112145260core:FurnitureFittings2023-08-3112145260core:OfficeEquipment2023-08-3112145260core:NetGoodwill2023-08-3112145260core:IntangibleAssetsOtherThanGoodwill2023-08-3112145260core:ListedExchangeTraded2023-08-3112145260core:UnlistedNon-exchangeTraded2023-08-3112145260core:LandBuildings2022-08-3112145260core:PlantMachinery2022-08-3112145260core:Vehicles2022-08-3112145260core:FurnitureFittings2022-08-3112145260core:OfficeEquipment2022-08-3112145260core:NetGoodwill2022-08-3112145260core:IntangibleAssetsOtherThanGoodwill2022-08-3112145260core:ListedExchangeTraded2022-08-3112145260core:UnlistedNon-exchangeTraded2022-08-3112145260core:LandBuildings2022-09-012023-08-3112145260core:PlantMachinery2022-09-012023-08-3112145260core:Vehicles2022-09-012023-08-3112145260core:FurnitureFittings2022-09-012023-08-3112145260core:OfficeEquipment2022-09-012023-08-3112145260core:NetGoodwill2022-09-012023-08-3112145260core:IntangibleAssetsOtherThanGoodwill2022-09-012023-08-3112145260core:ListedExchangeTraded2022-09-012023-08-3112145260core:UnlistedNon-exchangeTraded2022-09-012023-08-3112145260core:MoreThanFiveYears2022-09-012023-08-3112145260core:Non-currentFinancialInstruments2023-08-3112145260core:Non-currentFinancialInstruments2022-08-3112145260dpl:CostSales2022-09-012023-08-3112145260dpl:DistributionCosts2022-09-012023-08-3112145260core:LandBuildings2022-09-012023-08-3112145260core:PlantMachinery2022-09-012023-08-3112145260core:Vehicles2022-09-012023-08-3112145260core:FurnitureFittings2022-09-012023-08-3112145260core:OfficeEquipment2022-09-012023-08-3112145260dpl:AdministrativeExpenses2022-09-012023-08-3112145260core:NetGoodwill2022-09-012023-08-3112145260core:IntangibleAssetsOtherThanGoodwill2022-09-012023-08-3112145260dpl:GroupUndertakings2022-09-012023-08-3112145260dpl:ParticipatingInterests2022-09-012023-08-3112145260dpl:GroupUndertakingscore:ListedExchangeTraded2022-09-012023-08-3112145260core:ListedExchangeTraded2022-09-012023-08-3112145260dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-09-012023-08-3112145260core:UnlistedNon-exchangeTraded2022-09-012023-08-3112145260dpl:CostSales2021-09-012022-08-3112145260dpl:DistributionCosts2021-09-012022-08-3112145260core:LandBuildings2021-09-012022-08-3112145260core:PlantMachinery2021-09-012022-08-3112145260core:Vehicles2021-09-012022-08-3112145260core:FurnitureFittings2021-09-012022-08-3112145260core:OfficeEquipment2021-09-012022-08-3112145260dpl:AdministrativeExpenses2021-09-012022-08-3112145260core:NetGoodwill2021-09-012022-08-3112145260core:IntangibleAssetsOtherThanGoodwill2021-09-012022-08-3112145260dpl:GroupUndertakings2021-09-012022-08-3112145260dpl:ParticipatingInterests2021-09-012022-08-3112145260dpl:GroupUndertakingscore:ListedExchangeTraded2021-09-012022-08-3112145260core:ListedExchangeTraded2021-09-012022-08-3112145260dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-09-012022-08-3112145260core:UnlistedNon-exchangeTraded2021-09-012022-08-3112145260core:NetGoodwill2023-08-3112145260core:IntangibleAssetsOtherThanGoodwill2023-08-3112145260core:LandBuildings2023-08-3112145260core:PlantMachinery2023-08-3112145260core:Vehicles2023-08-3112145260core:FurnitureFittings2023-08-3112145260core:OfficeEquipment2023-08-3112145260core:AfterOneYear2023-08-3112145260core:WithinOneYear2023-08-3112145260core:ListedExchangeTraded2023-08-3112145260core:UnlistedNon-exchangeTraded2023-08-3112145260core:ShareCapital2023-08-3112145260core:SharePremium2023-08-3112145260core:RevaluationReserve2023-08-3112145260core:OtherReservesSubtotal2023-08-3112145260core:RetainedEarningsAccumulatedLosses2023-08-3112145260core:NetGoodwill2022-08-3112145260core:IntangibleAssetsOtherThanGoodwill2022-08-3112145260core:LandBuildings2022-08-3112145260core:PlantMachinery2022-08-3112145260core:Vehicles2022-08-3112145260core:FurnitureFittings2022-08-3112145260core:OfficeEquipment2022-08-3112145260core:AfterOneYear2022-08-3112145260core:WithinOneYear2022-08-3112145260core:Liste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THE SPICE OF FRIENDS LTD

Registered Number
12145260
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2023

THE SPICE OF FRIENDS LTD
Company Information
for the year from 1 September 2022 to 31 August 2023

Director

Moznu Miah

Registered Address

Skn Business Centre
1 Guildford Street
Birmingham
B19 2HN

Place of Business


Registered Number

12145260 (England and Wales)
THE SPICE OF FRIENDS LTD
Balance Sheet as at
31 August 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets35,7857,231
5,7857,231
Current assets
Stocks940291
Debtors46,0688,273
Cash at bank and on hand61,31351,589
68,32160,153
Creditors amounts falling due within one year5(19,226)(17,072)
Net current assets (liabilities)49,09543,081
Total assets less current liabilities54,88050,312
Net assets54,88050,312
Capital and reserves
Called up share capital100100
Profit and loss account54,78050,212
Shareholders' funds54,88050,312
The financial statements were approved and authorised for issue by the Director on 17 April 2024, and are signed on its behalf by:
Moznu Miah
Director
Registered Company No. 12145260
THE SPICE OF FRIENDS LTD
Notes to the Financial Statements
for the year ended 31 August 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery20
Vehicles20
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20232022
Average number of employees during the year1313
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 September 2213,485
At 31 August 2313,485
Depreciation and impairment
At 01 September 226,254
Charge for year1,446
At 31 August 237,700
Net book value
At 31 August 235,785
At 31 August 227,231
4.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables2,2611,651
Other debtors3,8076,622
Total6,0688,273
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables3,4234,063
Taxation and social security14,07912,949
Other creditors1,72460
Total19,22617,072