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# HONEY & SPICE LTD

## Company Registration Number:
SC644319 (Scotland)

## Unaudited statutory accounts for the year ended 31 October 2025

## Period of accounts

## Start date: 1 November 2024

## End date: 31 October 2025

# HONEY & SPICE LTD

## Contents of the Financial Statements

for the Period Ended 31 October 2025

Directors report |
Profit and loss |
Balance sheet |
Additional notes |
Balance sheet notes |

# HONEY & SPICE LTD

Directors' report period ended 31 October 2025

The directors present their report with the financial statements of the company for the period ended 31 October 2025

Directors

The directors shown below have held office during the whole of the period from
1 November 2024 to 31 October 2025

Colin Campbell
Dianne Gopee

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
21 July 2026

And signed on behalf of the board by:
Name: Colin Campbell
Status: Director

# HONEY & SPICE LTD

## Profit And Loss Account

for the Period Ended 31 October 2025

| 2025 | 2024
--- | --- | ---
| £ | £
Turnover: | 5,496 | 4,798
Cost of sales: | ( 1,784 ) | ( 2,458 )
Gross profit(or loss): | 3,712 | 2,340
Administrative expenses: | ( 1,801 ) | ( 1,866 )
Operating profit(or loss): | 1,911 | 474
Interest payable and similar charges: | ( 80 ) | ( 70 )
Profit(or loss) before tax: | 1,831 | 404
Tax: | ( 372 ) | ( 81 )
Profit(or loss) for the financial year: | 1,459 | 323

# HONEY & SPICE LTD

## Balance sheet

As at 31 October 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Intangible assets: | 3 | 0 | 355
Tangible assets: | 4 | 11,518 | 11,427
Total fixed assets: |  | 11,518 | 11,782
Current assets
Stocks: | 5 | 246 | 775
Debtors: | 6 | 4,122 | 3,550
Cash at bank and in hand: |  | 4,591 | 2,584
Total current assets: |  | 8,959 | 6,909
Creditors: amounts falling due within one year: | 7 | ( 490 ) | ( 163 )
Net current assets (liabilities): |  | 8,469 | 6,746
Total assets less current liabilities: |  | 19,987 | 18,528
Total net assets (liabilities): |  | 19,987 | 18,528
Capital and reserves
Called up share capital: |  | 17,920 | 17,920
Profit and loss account: |  | 2,067 | 608
Total Shareholders' funds: |  | 19,987 | 18,528

The notes form part of these financial statements

# HONEY & SPICE LTD

## Balance sheet statements

For the year ending 31 October 2025 the company was entitled to exemption 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.

This report was approved by the board of directors on 21 July 2026
and signed on behalf of the board by:

Name: Colin Campbell
Status: Director

The notes form part of these financial statements

# HONEY & SPICE LTD

## Notes to the Financial Statements

for the Period Ended 31 October 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

# HONEY & SPICE LTD

## Notes to the Financial Statements

for the Period Ended 31 October 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 2 | 2

# HONEY & SPICE LTD

## Notes to the Financial Statements

for the Period Ended 31 October 2025

## 3. Intangible assets

| Goodwill | Other | Total
--- | --- | --- | ---
Cost | £ | £ | £
At 1 November 2024 |  | 355 | 355
Additions |  |  |
Disposals |  |  |
Revaluations |  |  |
Transfers |  |  |
At 31 October 2025 |  | 355 | 355
Amortisation |  |  |
At 1 November 2024 |  | 0 | 0
Charge for year |  | 355 | 355
On disposals |  |  |
Other adjustments |  |  |
At 31 October 2025 |  | 355 | 355
Net book value |  |  |
At 31 October 2025 |  | 0 | 0
At 31 October 2024 |  | 355 | 355

# HONEY & SPICE LTD

## Notes to the Financial Statements

for the Period Ended 31 October 2025

## 4. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
At 1 November 2024 |  | 10,264 | 1,163 |  |  | 11,427
Additions |  | 751 |  |  |  | 751
Disposals |  |  |  |  |  |
Revaluations |  | 612 | 48 |  |  | 660
Transfers |  |  |  |  |  |
At 31 October 2025 |  | 10,403 | 1,115 |  |  | 11,518
Depreciation |  |  |  |  |  |
At 1 November 2024 |  |  |  |  |  |
Charge for year |  |  |  |  |  |
On disposals |  |  |  |  |  |
Other adjustments |  |  |  |  |  |
At 31 October 2025 |  |  |  |  |  |
Net book value |  |  |  |  |  |
At 31 October 2025 |  | 10,403 | 1,115 |  |  | 11,518
At 31 October 2024 |  | 10,264 | 1,163 |  |  | 11,427

# HONEY & SPICE LTD

## Notes to the Financial Statements

for the Period Ended 31 October 2025

## 5. Stocks

| 2025 | 2024
--- | --- | ---
| £ | £
Stocks | 246 | 775
Total | 246 | 775

# HONEY & SPICE LTD

## Notes to the Financial Statements

for the Period Ended 31 October 2025

## 6. Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Trade debtors | 100 | 0
Other debtors | 4,022 | 3,550
Total | 4,122 | 3,550

# HONEY & SPICE LTD

## Notes to the Financial Statements

for the Period Ended 31 October 2025

## 7. Creditors: amounts falling due within one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Trade creditors | 48 |
Taxation and social security | 359 | 80
Accruals and deferred income | 83 |
Other creditors |  | 83
Total | 490 | 163