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Registered number: 10538322
The Full Spoon Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Bookrite Bookkeeping and Accountancy Services Ltd
The Old Engine House
Dulcote
Wells
Somerset
BA5 3NU
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10538322
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 510
- 510
CURRENT ASSETS
Debtors 5 - 650
Cash at bank and in hand - 4,075
- 4,725
Creditors: Amounts Falling Due Within One Year 6 (2,296 ) (21,694 )
NET CURRENT ASSETS (LIABILITIES) (2,296 ) (16,969 )
TOTAL ASSETS LESS CURRENT LIABILITIES (2,296 ) (16,459 )
NET LIABILITIES (2,296 ) (16,459 )
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (2,297 ) (16,460 )
SHAREHOLDERS' FUNDS (2,296) (16,459)
Page 1
Page 2
For the year ending 31 March 2025 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 A Spooner
Director
31/03/2025
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
The Full Spoon Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10538322 . The registered office is The Old Engine House Southmill House, Dulcote, Wells, Somerset, BA5 3NU.
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 stated at cost less depreciation. 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:
Plant & Machinery 25% Straight line
Motor Vehicles 25% Reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 April 2024 16,268
Disposals (16,268 )
As at 31 March 2025 -
Depreciation
As at 1 April 2024 15,758
Disposals (15,758 )
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 510
Page 3
Page 4
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 650
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - 1,208
Corporation tax - 486
VAT - 4,745
Accruals and deferred income 925 10,783
Director's loan account 1,371 4,472
2,296 21,694
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
2025 2024
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 1.000 each 1 1
8. Ultimate Controlling Party
The company's ultimate controlling party is A Spooner by virtue of his ownership of 100% of the issued share capital in the company.
Page 4