SPICE AND SPICE LTD

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

Registered number: 15074353

		30 September 2025		30 September 2024
	Notes	£	£	£	£
CURRENT ASSETS
Stocks	4	8,400		2,500
Debtors	5	7,595		7,472
Cash at bank and in hand		26,020		21,518

		42,015		31,490
Creditors: Amounts Falling Due Within One Year	6	(46,730 )		(29,002 )

NET CURRENT ASSETS (LIABILITIES)			(4,715 )		2,488

TOTAL ASSETS LESS CURRENT LIABILITIES			(4,715 )		2,488

NET (LIABILITIES)/ASSETS			(4,715 )		2,488

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			(4,815 )		2,388

SHAREHOLDERS' FUNDS			(4,715)		2,488

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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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

Mrs Rumana Akter

Director

25/06/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

SPICE AND SPICE LTD is a private company, limited by shares, incorporated in England & Wales, registered number 15074353 . The registered office is 39-45 Brook Street, Chester, Cheshire, CH1 3DZ.

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.

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.

2.3. 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.

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year.

3. Average Number of Employees

8Average number of employees, including directors, during the year was: 6 (2024: 8)

4. Stocks

	30 September 2025	30 September 2024
	£	£
Materials	8,400	2,500

5. Debtors

	30 September 2025	30 September 2024
	£	£
Due within one year
Other debtors	7,595	7,472

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Page 3

SPICE AND SPICE LTD

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

6. Creditors: Amounts Falling Due Within One Year

	30 September 2025	30 September 2024
	£	£
Other creditors	35,591	19,369
Taxation and social security	11,139	9,633

	46,730	29,002

7. Share Capital

	30 September 2025	30 September 2024
	£	£
Allotted, Called up and fully paid	100	100

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