REGISTERED NUMBER: 00900187 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

FOX'S SPICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Director:

A R Pester

Registered office:

Mason's Road Industrial Est

Mason's Road

Stratford Upon Avon

Warwickshire

CV37 9NF

Registered number:

00900187 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

Cubo Birmingham

Office 401, 4th Floor

Two Chamberlain Square

Birmingham

B3 3AX

Fixed assets

Tangible assets

4

291,242

317,252

Investments

5

8

8

291,250

317,260

Current assets

Stocks

6

93,244

98,540

Debtors

7

81,778

129,565

Cash at bank and in hand

438,828

297,022

613,850

525,127

Creditors

Amounts falling due within one year

8

479,614

463,146

Net current assets

134,236

61,981

Total assets less current liabilities

425,486

379,241

Provisions for liabilities

9

20,942

21,200

Net assets

404,544

358,041

Capital and reserves

Called up share capital

30,050

30,050

Capital redemption reserve

10

19,950

19,950

Retained earnings

10

354,544

308,041

404,544

358,041

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 June 2026 and were signed by:

A R Pester - Director

1.	Statutory information

Fox's Spices Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

3% on cost

Fixtures and equipment

-

Straight line over 2 years

Motor vehicles

-

25% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Fixed asset investments

Fixed asset investments are shown at the lower of cost and net realisable value. Provisions are made for temporary fluctuations in value.

Consolidation and group accounts

The company has claimed the exemption conferred by Section 398 of the Companies Act 2006, from preparing group accounts.

Capital instruments

Financial reporting standard No 4 has been adopted in the preparation of these accounts. Capital instruments are accounted for and classified as equity or non-equity share capital, or debt, according to their form.

Fixed asset investments are shown at cost less amounts written off. Provisions are made for temporary fluctuations in value.

3.	Employees and directors

The average number of employees during the year was 6 (2024 - 6 ) .

4.	Tangible fixed assets

Fixtures

Freehold

and

Motor

property

equipment

vehicles

Totals

£

£

£

£

Cost

At 1 January 2025

366,605

377,653

36,100

780,358

Additions

-

3,151

-

3,151

At 31 December 2025

366,605

380,804

36,100

783,509

Depreciation

At 1 January 2025

129,227

297,779

36,100

463,106

Charge for year

4,055

25,106

-

29,161

At 31 December 2025

133,282

322,885

36,100

492,267

Net book value

At 31 December 2025

233,323

57,919

-

291,242

At 31 December 2024

237,378

79,874

-

317,252

Included in cost of land and buildings is freehold land of £ 163,875 (2024 - £ 163,875 ) which is not depreciated.

5.	Fixed asset investments

Shares in

group

undertakings

£

Cost

At 1 January 2025

and 31 December 2025

8

Net book value

At 31 December 2025

8

At 31 December 2024

8

6.

Stocks

2025

2024

£

£

Stocks

93,244

98,540

7.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

71,961

118,415

Other debtors

3,192

4,558

Prepayments and accrued income

6,625

6,592

81,778

129,565

8.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

32,230

41,672

Other creditors

3,591

3,591

Corporation tax

28,029

6,210

Social security and other taxes

(1,782

)

2,658

Directors' current accounts

380,081

376,035

Accruals and deferred income

37,465

32,980

479,614

463,146

9.	Provisions for liabilities

2025

2024

£

£

Deferred tax

20,942

21,200

Deferred tax

£

Balance at 1 January 2025

21,200

Provided during year

(258

)

Movement

Balance at 31 December 2025

20,942

10.

Reserves

Capital

Retained

redemption

earnings

reserve

Totals

£

£

£

At 1 January 2025

308,041

19,950

327,991

Profit for the year

64,533

64,533

Dividends

(18,030

)

(18,030

)

At 31 December 2025

354,544

19,950

374,494