SPICY BRAIN ENERGY LTD


Director	WARD, Stephanie


Registered Address	9 Leveson Court
	Fenwick Park
	Bedlington
	NE22 6FD


Registered Number	14604826 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Current assets
Debtors	3	1,299		5,324
Cash at bank and on hand		36,989		3,563
		38,288		8,887
Creditors amounts falling due within one year	4	(29,510)		(3,169)
Net current assets (liabilities)			8,778		5,718
Total assets less current liabilities			8,778		5,718
Net assets			8,778		5,718
Capital and reserves
Called up share capital			1		1
Profit and loss account			8,777		5,717
Shareholders' funds			8,778		5,718

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 24 June 2026, and are signed on its behalf by:

WARD, Stephanie
Director
Registered Company No. 14604826

SPICY BRAIN ENERGY LTD

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	7		7

3.	Debtors: amounts due within one year

	2026	2025
	£	£
Amounts owed by group undertakings	1,299	1,299
Other debtors	-	4,025
Total	1,299	5,324

4.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	2,942	-
Amounts owed to related parties	-	250
Taxation and social security	25,872	1,494
Other creditors	696	-
Accrued liabilities and deferred income	-	1,425
Total	29,510	3,169

5.	Directors advances, credits and guarantees
	Included within other creditors is a balance owed to the director of £696 (£3,998 2025 Debtor) No interest has been calculated on the oustanding amounts and is repayable upon demand, subject to cashflow.