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Company Registration No. 12696600 (England and Wales)
SPICER BROWN LIMITED Unaudited accounts for the year ended 30 September 2025
SPICER BROWN LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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SPICER BROWN LIMITED Company Information for the year ended 30 September 2025
Directors
Mrs Susannah SPICER Mr Philip SPICER
Secretary
Jack Spicer
Company Number
12696600 (England and Wales)
Registered Office
2D-2E Fitz Gilbert Court Castledown Business Park Ludgershall Wiltshire SP11 9FA United Kingdom
Accountants
Tarlia Knight FCCA EP Tax 2D-2E Fitz Gilbert Court Castledown Business Park Ludgershall Wiltshire SP11 9FA
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SPICER BROWN LIMITED Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
461
576
Current assets
Debtors
5
4,980
1,734
Cash at bank and in hand
4,879
3,228
9,859
4,962
Creditors: amounts falling due within one year
6
(10,950)
(10,244)
Net current liabilities
(1,091)
(5,282)
Net liabilities
(630)
(4,706)
Capital and reserves
Called up share capital
2
2
Profit and loss account
(632)
(4,708)
Shareholders' funds
(630)
(4,706)
For the year ending 30 September 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 9 June 2026 and were signed on its behalf by
Mrs Susannah SPICER Director Company Registration No. 12696600
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SPICER BROWN LIMITED Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
SPICER BROWN LIMITED is a private company, limited by shares, registered in England and Wales, registration number 12696600. The registered office is 2D-2E Fitz Gilbert Court, Castledown Business Park, Ludgershall, Wiltshire, SP11 9FA, United Kingdom.
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:
Fixtures & fittings
20% Straight Line
4
Tangible fixed assets
Fixtures & fittings
£
Cost or valuation
At cost
At 1 October 2024
1,500
At 30 September 2025
1,500
Depreciation
At 1 October 2024
924
Charge for the year
115
At 30 September 2025
1,039
Net book value
At 30 September 2025
461
At 30 September 2024
576
5
Debtors
2025
2024
£
£
Amounts falling due after more than one year
Trade debtors
4,980
1,710
Other debtors
-
24
4,980
1,734
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SPICER BROWN LIMITED Notes to the Accounts for the year ended 30 September 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
505
-
Other creditors
699
294
Loans from directors
8,990
9,446
Accruals
756
504
10,950
10,244
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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