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Company Registration No. 13688744 (England and Wales)
SPRITZING LTD Unaudited accounts for the year ended 31 October 2025
SPRITZING LTD Unaudited accounts Contents
Page
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SPRITZING LTD Company Information for the year ended 31 October 2025
Directors
Gaetano Moschetti Carmen Niccoli Rita Niccoli
Company Number
13688744 (England and Wales)
Registered Office
70 Flixton Road Manchester M41 5AB
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SPRITZING LTD Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
46,000 
46,000 
Tangible assets
6,715 
8,577 
52,715 
54,577 
Current assets
Inventories
1,982 
- 
Debtors
384 
5,579 
Cash at bank and in hand
260 
409 
2,626 
5,988 
Creditors: amounts falling due within one year
(71,757)
(74,601)
Net current liabilities
(69,131)
(68,613)
Total assets less current liabilities
(16,416)
(14,036)
Creditors: amounts falling due after more than one year
5,000 
- 
Net liabilities
(11,416)
(14,036)
Capital and reserves
Called up share capital
150 
150 
Profit and loss account
(11,566)
(14,186)
Shareholders' funds
(11,416)
(14,036)
For the year ending 31 October 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 May 2026 and were signed on its behalf by
Gaetano Moschetti Director Company Registration No. 13688744
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SPRITZING LTD Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
SPRITZING LTD is a private company, limited by shares, registered in England and Wales, registration number 13688744. The registered office is 70 Flixton Road, Manchester, M41 5AB.
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:
Plant & machinery
5 years
Fixtures & fittings
5 years
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 November 2024
46,000 
At 31 October 2025
46,000 
Amortisation
At 1 November 2024
- 
At 31 October 2025
- 
Net book value
At 31 October 2025
46,000 
At 31 October 2024
46,000 
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SPRITZING LTD Notes to the Accounts for the year ended 31 October 2025
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 November 2024
12,687 
2,264 
14,951 
Additions
1,128 
- 
1,128 
At 31 October 2025
13,815 
2,264 
16,079 
Depreciation
At 1 November 2024
5,203 
1,171 
6,374 
Charge for the year
2,537 
453 
2,990 
At 31 October 2025
7,740 
1,624 
9,364 
Net book value
At 31 October 2025
6,075 
640 
6,715 
At 31 October 2024
7,484 
1,093 
8,577 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
384 
579 
Amounts falling due after more than one year
Accrued income and prepayments
- 
5,000 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
400 
2,021 
Trade creditors
893 
1,233 
Taxes and social security
4,927 
2,951 
Other creditors
- 
1 
Loans from directors
65,537 
68,395 
71,757 
74,601 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Other creditors
(5,000)
- 
9
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
150 Ordinary shares of £1 each
150 
150 
10
Average number of employees
During the year the average number of employees was 3 (2024: 5).
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