Spritz Marketing & PR Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09222043

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		25,357		2,223

			25,357		2,223
CURRENT ASSETS
Debtors	5	50,396		87,416
Cash at bank and in hand		55,051		39,673

		105,447		127,089
Creditors: Amounts Falling Due Within One Year	6	(67,143 )		(98,387 )

NET CURRENT ASSETS (LIABILITIES)			38,304		28,702

TOTAL ASSETS LESS CURRENT LIABILITIES			63,661		30,925

Creditors: Amounts Falling Due After More Than One Year	7		(14,035 )		-

NET ASSETS			49,626		30,925

CAPITAL AND RESERVES
Called up share capital	9		2		2
Profit and Loss Account			49,624		30,923

SHAREHOLDERS' FUNDS			49,626		30,925

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Spritz Marketing & PR Limited

Balance Sheet (continued)

As At 31 March 2025

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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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

Elizabeth Cook

Director

19/12/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Spritz Marketing & PR Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09222043 . The registered office is 3rd Floor, 25 - 29 Queen Street, Maidenhead, Berkshire, SL6 1NB.

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 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.

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:

Motor Vehicles	over 5 years
Fixtures & Fittings	25% reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Foreign Currencies

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.

2.6. Taxation

A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

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Spritz Marketing & PR Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.8. Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

2.9. Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 2)

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 April 2024	-	5,475	5,475
Additions	25,095	1,865	26,960

As at 31 March 2025	25,095	7,340	32,435

Depreciation
As at 1 April 2024	-	3,252	3,252
Provided during the period	2,928	898	3,826

As at 31 March 2025	2,928	4,150	7,078

Net Book Value
As at 31 March 2025	22,167	3,190	25,357

As at 1 April 2024	-	2,223	2,223

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	46,608	85,912
Prepayments and accrued income	2,932	1,504
Other debtors	856	-

	50,396	87,416

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	4,010	-
Trade creditors	1,008	1,360
Other taxes and social security	15,456	37,996
Other creditors	32,289	33,731
Accruals and deferred income	14,380	25,300

	67,143	98,387

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Spritz Marketing & PR Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	14,035	-

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	4,010	-
Later than one year and not later than five years	14,035	-

	18,045	-

	18,045	-

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

10. Controlling Party

There is no ultimate controlling party.

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