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Registered number: 13473828
James Spice Human Development Limited
Unaudited Financial Statements
For the Period 1 July 2025 to 31 March 2026
James Spice Human Development Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
James Spice Human Development Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 13473828

| 31 March 2026 | 30 June 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,024 |  | 1,259
|  |  | 1,024 |  | 1,259
CURRENT ASSETS
Debtors | 5 | 32,882 |  | 7,106 |
Cash at bank and in hand |  | 10,400 |  | 18,900 |
|  | 43,282 |  | 26,006 |
Creditors: Amounts Falling Due Within One Year | 6 | (59,605 ) |  | (26,175 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (16,323 ) |  | (169 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (15,299 ) |  | 1,090
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (256 ) |  | (315 )
NET (LIABILITIES)/ASSETS |  |  | (15,555 ) |  | 775
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2 |  | 2
Profit and Loss Account |  |  | (15,557 ) |  | 773
SHAREHOLDERS' FUNDS |  |  | (15,555) |  | 775

Page 1
Page 2
James Spice Human Development Limited
Balance Sheet (continued)
As At 31 March 2026
For the period ending 31 March 2026 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.
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

Mr J Spice Director
02/06/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
James Spice Human Development Limited
Notes to the Financial Statements
For the Period 1 July 2025 to 31 March 2026
Notes to the Financial Statements
1. General Information
James Spice Human Development Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13473828 . The registered office is Pine Ridge East 16a Longdown Road, Lower Bourne, Farnham, GU10 3JS.
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. Going Concern Disclosure
The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 25% on cost
Computer Equipment | 33% on cost

2.5. Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that 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 period 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2 (2025: 2)
2 2
Page 3
Page 4
James Spice Human Development Limited
Notes to the Financial Statements (continued)
For the Period 1 July 2025 to 31 March 2026
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 July 2025 | 428 | 3,032 | 3,460
Additions | 195 | 232 | 427
As at 31 March 2026 | 623 | 3,264 | 3,887
Depreciation
As at 1 July 2025 | 187 | 2,014 | 2,201
Provided during the period | 95 | 567 | 662
As at 31 March 2026 | 282 | 2,581 | 2,863
Net Book Value
As at 31 March 2026 | 341 | 683 | 1,024
As at 1 July 2025 | 241 | 1,018 | 1,259

5. Debtors

| 31 March 2026 |  | 30 June 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 31,697 |  | 6,546
Prepayments and accrued income | 1,185 |  | 560
| 32,882 |  | 7,106

6. Creditors: Amounts Falling Due Within One Year

| 31 March 2026 |  | 30 June 2025
--- | --- | --- | ---
| £ |  | £
Corporation tax | 19,486 |  | 13,887
Other taxes and social security | - |  | 296
VAT | 8,425 |  | 5,219
Credit Card | 5,621 |  | 65
Accruals and deferred income | 11,470 |  | 2,601
Directors' loan accounts | 14,603 |  | 4,107
| 59,605 |  | 26,175

7. Share Capital

| 31 March 2026 |  | 30 June 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

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