1 January 2025 false No description of principal activity Taxfiler 2024.6 03894448business:PrivateLimitedCompanyLtd2025-01-012025-12-31 038944482024-12-31 038944482025-01-012025-12-31 03894448business:AuditExemptWithAccountantsReport2025-01-012025-12-31 03894448business:FilletedAccounts2025-01-012025-12-31 038944482025-12-31 03894448business:Director12025-01-012025-12-31 03894448business:Director22025-01-012025-12-31 03894448business:Director32025-01-012025-12-31 038944482024-12-31 03894448core:WithinOneYear2025-12-31 03894448core:WithinOneYear2024-12-31 03894448countries:EnglandWales2025-01-012025-12-31 038944482024-01-012024-12-31 03894448business:Micro-entities2025-01-012025-12-31 iso4217:GBP xbrli:pure
Company Registration No. 03894448 (England and Wales)
Picea Design Limited Unaudited accounts for the year ended 31 December 2025
Picea Design Limited Annual report and unaudited accounts for the year ended 31 December 2025
CONTENTS
PAGE
Company information
3
Statement of financial position
4
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Picea Design Limited Company Information for the year ended 31 December 2025
Directors
Roy Spruce Craig Spruce Julie Spruce
Company Number
03894448 (England and Wales)
Registered Office
England
Accountants
Paul Austen Associates Ltd Riverside Mountbatten Way Congleton Cheshire CW12 1DY
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Picea Design Limited Statement of Financial Position as at 31 December 2025
2025 
2024 
£ 
£ 
Fixed assets
489 
1,458 
Current assets
53,473 
21,763 
Creditors: amounts falling due within one year
(26,294)
(15,923)
Net current assets
27,179 
5,840 
Total assets less current liabilities
27,668 
7,298 
Accruals and deferred income
(1,950)
- 
Net assets
25,718 
7,298 
Capital and reserves
25,718 
7,298 
NOTES TO THE ACCOUNTS
1 Statutory information
Picea Design Limited is a private company, limited by shares, registered in England and Wales, registration number 03894448. The registered office is England.
2 Directors' advances, credit and guarantees
Included within current assets is a balance relating to the director's loan account of £1,053 (2024: £951 credit within creditors). The balance at the start of the period was £951 credit (2024: £51). During the year, total advances were £4,504 (2024: £8,100) and total repayments were £2,500 (2024: £9,000). All advances were made on an interest free basis.
3 Average number of employees
During the year the average number of employees was 2 (2024: 1).
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Picea Design Limited Statement of Financial Position as at 31 December 2025 (continued)
For the year 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 in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the board on 13 April 2026
Roy Spruce Director Company Registration No. 03894448
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