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Company Registration No. 12995441 (England and Wales)
Spruce Ltd Unaudited accounts for the year ended 31 March 2025
Spruce Ltd Unaudited accounts Contents
Page
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Spruce Ltd Company Information for the year ended 31 March 2025
Directors
Barbara Wendy Hooper Victoria Robertosn
Company Number
12995441 (England and Wales)
Registered Office
Spruce Dry Cleaning & Laundry 9 Ock Street Abingdon Oxfordshire OX14 5AL England
Accountants
Akusika Business Services Ltd Sapphire House 116 Station Road Chinnor Oxon OX39 4QG
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Spruce Ltd Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
500 
500 
Tangible assets
19,293 
23,528 
19,793 
24,028 
Current assets
Debtors
- 
13,123 
Cash at bank and in hand
5,204 
30,475 
5,204 
43,598 
Creditors: amounts falling due within one year
(31,807)
(64,446)
Net current liabilities
(26,603)
(20,848)
Net (liabilities)/assets
(6,810)
3,180 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(6,910)
3,080 
Shareholders' funds
(6,810)
3,180 
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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 29 December 2025 and were signed on its behalf by
Barbara Wendy Hooper Director Company Registration No. 12995441
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Spruce Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Spruce Ltd is a private company, limited by shares, registered in England and Wales, registration number 12995441. The registered office is Spruce Dry Cleaning & Laundry, 9 Ock Street, Abingdon, Oxfordshire, OX14 5AL, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 April 2024
500 
At 31 March 2025
500 
Amortisation
At 1 April 2024
- 
At 31 March 2025
- 
Net book value
At 31 March 2025
500 
At 31 March 2024
500 
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Spruce Ltd Notes to the Accounts for the year ended 31 March 2025
5
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2024
38,600 
4,066 
42,666 
At 31 March 2025
38,600 
4,066 
42,666 
Depreciation
At 1 April 2024
16,749 
2,389 
19,138 
Charge for the year
3,933 
302 
4,235 
At 31 March 2025
20,682 
2,691 
23,373 
Net book value
At 31 March 2025
17,918 
1,375 
19,293 
At 31 March 2024
21,851 
1,677 
23,528 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
396 
Accrued income and prepayments
- 
7,947 
Other debtors
- 
4,780 
- 
13,123 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Accrued preference dividends
- 
4,650 
Other creditors
(11,990)
- 
Loans from directors
43,797 
59,796 
31,807 
64,446 
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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