Company Registration No. 08755163 (England and Wales)
Spice Yorks Limited
Unaudited accounts
for the period from 1 April 2025 to 31 December 2025
Spice Yorks Limited
Unaudited accounts
Contents
Spice Yorks Limited
Company Information
for the period from 1 April 2025 to 31 December 2025
Directors
Jonathan Banks
Jamie Paul Ivor Morris
Company Number
08755163 (England and Wales)
Registered Office
2 Cuniver Court
Liversedge
West Yorkshire
WF15 8LR
Accountants
Barry Smith FCCA
Lluest Fach
Foel
Welshpool
SY21 0PB
Spice Yorks Limited
Statement of financial position
as at 31 December 2025
Cash at bank and in hand
12,081
20,972
Creditors: amounts falling due within one year
(17,904)
(28,752)
Net current liabilities
(1,422)
(4,897)
Total assets less current liabilities
(1,125)
(4,548)
Provisions for liabilities
Net liabilities
(1,181)
(4,614)
Called up share capital
1
1
Profit and loss account
(1,182)
(4,615)
Shareholders' funds
(1,181)
(4,614)
For the period ending 31 December 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 8 January 2026 and were signed on its behalf by
Jonathan Banks
Director
Company Registration No. 08755163
Spice Yorks Limited
Notes to the Accounts
for the period from 1 April 2025 to 31 December 2025
Spice Yorks Limited is a private company, limited by shares, registered in England and Wales, registration number 08755163. The registered office is 2 Cuniver Court, Liversedge, West Yorkshire, WF15 8LR.
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.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates
calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Equipment, fixtures and fittings - 15% reducing balance
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separate net assets. It is amortised to profit and loss account over its estimated economic life of ten years.
Where the company enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset. The lease is treated as a "finance lease". The asset is recorded in the balance sheet as a tangible fixed asset and is depreciated over its estimated useful life or the term of the lease, whichever is shorter. Future instalments under such leases, net of finance charges, are included within creditors. Rentals payable are apportioned between the finance element, which is charged to the profit and loss account, and the capital element which reduces the outstanding obligation for future instalments. All other leases are accounted for as "operating leases" and the rental charges are charged to the profit and loss account on a straight line basis over the life of the lease.
Full provision is made for deferred tax assets and liabilities arising from timing differences between the recognition of gains and losses in the accounts and their recognition for tax purposes.
Deferred tax is not provided on timing differences arising from the revaluation of fixed assets where there is no commitment to sell the asset.
Spice Yorks Limited
Notes to the Accounts
for the period from 1 April 2025 to 31 December 2025
The company operates a defined contribution schemes for the benefit of its employees. The assets of the scheme are held separately from those of the company in an independently administered funds. The pension costs charge represents contributions paid by the company to those funds.
4
Intangible fixed assets
Goodwill
At 31 December 2025
45,000
At 31 December 2025
45,000
5
Tangible fixed assets
Fixtures & fittings
6
Debtors
31/12/2025
31/03/2025
Amounts falling due within one year
7
Creditors: amounts falling due within one year
31/12/2025
31/03/2025
Trade creditors
17,904
28,752
8
Share capital
31/12/2025
31/03/2025
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
Spice Yorks Limited
Notes to the Accounts
for the period from 1 April 2025 to 31 December 2025
9
Average number of employees
During the period the average number of employees was 2 (31/03/2025: 2).