6 false false false false false false false false false false true false false false false false false No description of principal activity 2024-02-01 Sage Accounts Production Advanced 2023 - FRS102_2023 30,000 30,000 9,582 5,392 1,940 7,332 2,250 4,190 xbrli:pure xbrli:shares iso4217:GBP 11274990 2024-02-01 2025-01-31 11274990 2025-01-31 11274990 2024-01-31 11274990 2023-02-01 2024-01-31 11274990 2024-01-31 11274990 2023-01-31 11274990 core:NetGoodwill 2024-02-01 2025-01-31 11274990 core:FurnitureFittings 2024-02-01 2025-01-31 11274990 bus:Director1 2024-02-01 2025-01-31 11274990 core:NetGoodwill 2025-01-31 11274990 core:FurnitureFittings 2024-01-31 11274990 core:FurnitureFittings 2025-01-31 11274990 core:AfterOneYear 2025-01-31 11274990 core:AfterOneYear 2024-01-31 11274990 core:WithinOneYear 2025-01-31 11274990 core:WithinOneYear 2024-01-31 11274990 core:ShareCapital 2025-01-31 11274990 core:ShareCapital 2024-01-31 11274990 core:RetainedEarningsAccumulatedLosses 2025-01-31 11274990 core:RetainedEarningsAccumulatedLosses 2024-01-31 11274990 core:FurnitureFittings 2024-01-31 11274990 bus:Director1 2024-01-31 11274990 bus:Director1 2023-01-31 11274990 bus:SmallEntities 2024-02-01 2025-01-31 11274990 bus:AuditExemptWithAccountantsReport 2024-02-01 2025-01-31 11274990 bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 11274990 bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 11274990 bus:FullAccounts 2024-02-01 2025-01-31
COMPANY REGISTRATION NUMBER: 11274990

Spoilt 4 Choice of Bredbury Limited

Filleted Unaudited Financial Statements

31 January 2025

Spoilt 4 Choice of Bredbury Limited

Statement of Financial Position

31 January 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 7 | 2,250 | 4,190

Current assets

Debtors | 8 | ( 5,554) | 476
Cash at bank and in hand | 3,681 | 1,320
| ------- | -------
| ( 1,873) | 1,796

Creditors: amounts falling due within one year | 9 | 6,310 | 1,551
| ------- | -------
Net current (liabilities)/assets | ( 8,183) | 245
| ------- | -------
Total assets less current liabilities | ( 5,933) | 4,435

Creditors: amounts falling due after more than one year | 10 | 51,430 | 47,459
| -------- | --------
Net liabilities | ( 57,363) | ( 43,024)
| -------- | --------

Capital and reserves

Called up share capital | 100 | 100
Profit and loss account | ( 57,463) | ( 43,124)
| -------- | --------
Shareholders deficit | ( 57,363) | ( 43,024)
| -------- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Spoilt 4 Choice of Bredbury Limited

Statement of Financial Position (continued)

31 January 2025
These financial statements were approved by the board of directors and authorised for issue on 17 October 2025 , and are signed on behalf of the board by:

Mr K Ellis |
Director |

Company registration number: 11274990

Spoilt 4 Choice of Bredbury Limited

Notes to the Financial Statements

Year ended 31 January 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 10 James Walker Drive, Holmes Chapel, Crewe, Cheshire, CW4 7GS, United Kingdom.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Changes in formats
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. These financial statements were prepared in accordance with Section 1A of the Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland ("FRS102") as issued in August 2014. The amendments to FRS 102 issued in July 2015 have been applied. The presentation currency of these financial statements is Sterling Pounds.
In the transition to section 1A of FRS from old UK GAAP, the Company has made no measurement and recognition adjustments.
Changes in accounting policies
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. These financial statements were prepared in accordance with Section 1A of the Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland ("FRS102") as issued in August 2014. The amendments to FRS 102 issued in July 2015 have been applied. The presentation currency of these financial statements is Sterling Pounds. In the transition to section 1A of FRS from old UK GAAP, the Company has made no measurement and recognition adjustments.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Goodwill
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Goodwill | - | 20% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fixtures and fittings | - | 20% straight line

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Financial instruments
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Is spare note 7 heading
The business has ceased trading and directors have decided to close the company
5. Employee numbers
The average number of persons employed by the company during the year amounted to 6 (2024: 4 ).
6. Intangible assets

| Goodwill
| £
Cost |
At 1 February 2024 and 31 January 2025 | 30,000
| --------
Amortisation |
At 1 February 2024 and 31 January 2025 | 30,000
| --------
Carrying amount |
At 31 January 2025 | –
| --------
At 31 January 2024 | –
| --------

7. Tangible assets

| Fixtures and fittings
| £
Cost |
At 1 February 2024 and 31 January 2025 | 9,582
| -------
Depreciation |
At 1 February 2024 | 5,392
Charge for the year | 1,940
| -------
At 31 January 2025 | 7,332
| -------
Carrying amount |
At 31 January 2025 | 2,250
| -------
At 31 January 2024 | 4,190
| -------

8. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 954 | 2,055
Other debtors | ( 6,508) | ( 1,579)
| ------- | -------
| ( 5,554) | 476
| ------- | -------

9. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | – | ( 1,172)
Social security and other taxes | 3,321 | 1,422
Other creditors | 2,989 | 1,301
| ------- | -------
| 6,310 | 1,551
| ------- | -------

10. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 5,333 | 9,333
Other creditors | 46,097 | 38,126
| -------- | --------
| 51,430 | 47,459
| -------- | --------

11. Financial instruments
In accordance with FRS 102.22, financial instruments issued by the Company are treated as equity only to the extent that they meet the following two conditions: (a) They include no contractual obligations upon the Company to deliver cash or other financial assets or to exchange financial assets or financial liabilities with another party under conditions that are potentially unfavourable to the Company; and (b) Where the instrument will or may be settled in the Company's own equity instruments, it is either a non-derivative that includes no obligation to deliver a variable number of the Company's own equity instruments or is a derivative that will be settled by the Company's exchanging a fixed amount of cash or other financial assets for a fixed number of its own equity instruments. To the extent that this definition is not met, the proceeds of issue are classified as a financial liability. Where the instrument so classified takes the legal form of the Company's own shares, the amounts presented in these financial statements for called up share capital and share premium account exclude amounts in relation to those shares.
12. Director's advances, credits and guarantees
During the year the director entered into the following advances and credits with the company:

| Balance brought forward and outstanding
| 2025 | 2024
| £ | £
Mr K Ellis | ( 46,097) | ( 38,126)
| -------- | --------