The Spicy Room Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 15819913

		31 July 2025
	Notes	£	£
FIXED ASSETS
Intangible Assets	4		50,000
Tangible Assets	5		960

			50,960
CURRENT ASSETS
Cash at bank and in hand		2,646

		2,646
Creditors: Amounts Falling Due Within One Year	6	(10,458 )

NET CURRENT ASSETS (LIABILITIES)			(7,812 )

TOTAL ASSETS LESS CURRENT LIABILITIES			43,148

Creditors: Amounts Falling Due After More Than One Year	7		(81,051 )

NET LIABILITIES			(37,903 )

CAPITAL AND RESERVES
Called up share capital	8		2
Profit and Loss Account			(37,905 )

SHAREHOLDERS' FUNDS			(37,903)

Page 1

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The Spicy Room Ltd

Balance Sheet (continued)

As At 31 July 2025

For the period ending 31 July 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

Mr Frenon Fernandes

Director

15/01/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

The Spicy Room Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15819913 . The registered office is 55 Dairyground Road, Bramhall, Stockport, SK7 2QW.

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. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the over its estimated economic life of .... years.

2.4. 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:

Computer Equipment

20% Straight Line Basis

3. Average Number of Employees

Average number of employees, including directors, during the period was: 5

4. Intangible Assets

	Goodwill
	£
Cost
As at 4 July 2024	50,000

As at 31 July 2025	50,000

Net Book Value
As at 31 July 2025	50,000

As at 4 July 2024	50,000

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The Spicy Room Ltd

Notes to the Financial Statements (continued)

For the Period 4 July 2024 to 31 July 2025

5. Tangible Assets

	Computer Equipment
	£
Cost
As at 4 July 2024	-
Additions	1,200

As at 31 July 2025	1,200

Depreciation
As at 4 July 2024	-
Provided during the period	240

As at 31 July 2025	240

Net Book Value
As at 31 July 2025	960

As at 4 July 2024	-

6. Creditors: Amounts Falling Due Within One Year

	31 July 2025
	£
Trade creditors	(1 )
Other loans	2,280
Other creditors	6,986
Taxation and social security	1,193

	10,458

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

	31 July 2025
	£
Other creditors	81,051

8. Share Capital

	31 July 2025
	£
Allotted, Called up and fully paid	2

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