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2022-06-30 04633951 dpl-frs:Item12 2021-07-01 2022-06-30 04633951 dpl-frs:Item12 2021-06-30 04633951 dpl-frs:Item12 2022-06-30 04633951 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 04633951 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 04633951 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 04633951 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 04633951 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 04633951 1 2021-07-01 2022-06-30 04633951 frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 04633951
Spice London South Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 04633951
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,913 3,884
2,913 3,884
CURRENT ASSETS
Debtors 5 14,891 33,014
Cash at bank and in hand 3,802 2,131
18,693 35,145
Creditors: Amounts Falling Due Within One Year 6 (114,860 ) (95,283 )
NET CURRENT ASSETS (LIABILITIES) (96,167 ) (60,138 )
TOTAL ASSETS LESS CURRENT LIABILITIES (93,254 ) (56,254 )
Creditors: Amounts Falling Due After More Than One Year 7 (25,013 ) (32,868 )
NET LIABILITIES (118,267 ) (89,122 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (118,268 ) (89,123 )
SHAREHOLDERS' FUNDS (118,267) (89,122)
Page 1
Page 2
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Robert Thompson
Director
8 February 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Spice London South Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04633951 . The registered office is iON Building - Unit 1 Waldo Works, Waldo Road, London, NW10 6AW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 3)
3 3
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 July 2022 34,553
As at 30 June 2023 34,553
Depreciation
As at 1 July 2022 30,669
Provided during the period 971
As at 30 June 2023 31,640
Net Book Value
As at 30 June 2023 2,913
As at 1 July 2022 3,884
Page 3
Page 4
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 4,495 4,779
Other debtors 10,396 27,780
Net wages - 455
14,891 33,014
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1 1
Bank loans and overdrafts 9,600 9,600
Corporation tax - 164
Other taxes and social security 23,745 16,994
VAT 35,149 23,843
Net wages 3,144 -
Other creditors 13,412 6,441
Accruals and deferred income 29,775 38,206
Director's loan account 34 34
114,860 95,283
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 25,013 32,868
25,013 32,868
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Page 4