Spw Food Services Limited

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

Registered number: 11798132

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		10,350		13,800
Tangible Assets	5		2,385		552

			12,735		14,352
CURRENT ASSETS
Stocks	6	6,975		5,150
Debtors	7	146		117
Cash at bank and in hand		1,941		1,410

		9,062		6,677
Creditors: Amounts Falling Due Within One Year	8	(21,647 )		(18,740 )

NET CURRENT ASSETS (LIABILITIES)			(12,585 )		(12,063 )

TOTAL ASSETS LESS CURRENT LIABILITIES			150		2,289

Creditors: Amounts Falling Due After More Than One Year	9		(100 )		(219 )

NET ASSETS			50		2,070

CAPITAL AND RESERVES
Called up share capital	10		2		2
Profit and Loss Account			48		2,068

SHAREHOLDERS' FUNDS			50		2,070

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Spw Food Services Limited

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 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

S Wallace

Director

22 April 2026

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

1. General Information

Spw Food Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11798132 . The registered office is Westbury Court Church Road, Westbury-On-Trym, Bristol, BS9 3EF.

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 profit and loss account over its estimated economic life of 10 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:

Fixtures & Fittings

5 years straight line.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Spw Food Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.6. Taxation

Income tax expense represents the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 14 (2025: 14)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 February 2025	34,500

As at 31 January 2026	34,500

Amortisation
As at 1 February 2025	20,700
Provided during the period	3,450

As at 31 January 2026	24,150

Net Book Value
As at 31 January 2026	10,350

As at 1 February 2025	13,800

5. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 February 2025	39,075
Additions	2,700

As at 31 January 2026	41,775

...CONTINUED

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Spw Food Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

Depreciation
As at 1 February 2025	38,523
Provided during the period	867

As at 31 January 2026	39,390

Net Book Value
As at 31 January 2026	2,385

As at 1 February 2025	552

6. Stocks

	2026	2025
	£	£
Stock	6,975	5,150

7. Debtors

	2026	2025
	£	£
Due within one year
Prepayments and accrued income	146	117

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	6,580	2,430
Other creditors	2,541	2,310
Taxation and social security	12,526	14,000

	21,647	18,740

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

	2026	2025
	£	£
Other creditors	100	219

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

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