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Registered Number: 11941121


 

 

 

SPICE OF CHIGWELL LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 May 2023

End date: 30 April 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 4 46,959    47,305 
46,959    47,305 
Current assets      
Stocks 4,250    2,750 
Debtors 4,306    4,306 
Cash at bank and in hand 7,330    3,361 
15,886    10,417 
Creditors: amount falling due within one year (54,325)   (40,238)
Net current assets (38,439)   (29,821)
 
Total assets less current liabilities 8,520    17,484 
Creditors: amount falling due after more than one year (17,530)   (26,800)
Net assets (9,010)   (9,316)
 

Capital and reserves
     
Called up share capital 5 1    1 
Profit and loss account (9,011)   (9,317)
Shareholders' funds (9,010)   (9,316)
 


For the accounting year the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the companies act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 14 January 2025 and were signed by:


-------------------------------
Mazharul Islam CHOWDHURY
Director
1
General Information
SPICE OF CHIGWELL LIMITED is a private company, limited by shares, registered in England and Wales, registration number 11941121, registration address 734 CHIGWELL ROAD, WOODFORD GREEN, IG8 8AL

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Cost of sales
Turnover comprises the invoiced value of goods and services purchased by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 15% Reducing Balance
Improvements to property 15% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Staff Costs

2024
£
  2023
£
Wages and salaries 52,420    69,929 
52,420    69,929 
 
Average number of employees during the year Number   Number
Administration 1    1 
Production 2    2 
Sales 2    2 
Distribution 1    1 
 

3.

Average number of employees

Average number of employees during the year was 6 (2023 : 6).
4.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Improvements to property   Total
  £   £   £
At 01 May 2023 3,795    45,000    48,795 
Additions    
Disposals    
At 30 April 2024 3,795    45,000    48,795 
Depreciation
At 01 May 2023 1,490      1,490 
Charge for year 346      346 
On disposals    
At 30 April 2024 1,836      1,836 
Net book values
Closing balance as at 30 April 2024 1,959    45,000    46,959 
Opening balance as at 01 May 2023 2,305    45,000    47,305 


5.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
1 Class A share of £1.00 each  
 

2