Company Registration No. 07795422 (England and Wales)
Spruzzo Limited
Unaudited accounts
for the year ended 31 October 2025
Spruzzo Limited
Unaudited accounts
Contents
Spruzzo Limited
Company Information
for the year ended 31 October 2025
Directors
Sundeep Passi
Komal Passi
Company Number
07795422 (England and Wales)
Registered Office
1 THE BARN
THE WASTE
MIRFIELD
WEST YORKSHIRE
WF14 8PE
Accountants
Craven Professional Solutions
126 Monkswell House
Manse Lane
Knaresborough
North Yorkshire
HG5 8NQ
Spruzzo Limited
Statement of financial position
as at 31 October 2025
Tangible assets
33,337
41,671
Cash at bank and in hand
9,365
1,939
Creditors: amounts falling due within one year
(239,273)
(248,663)
Net current liabilities
(218,680)
(220,933)
Total assets less current liabilities
(185,343)
(179,262)
Creditors: amounts falling due after more than one year
(14,595)
(28,294)
Net liabilities
(199,938)
(207,556)
Called up share capital
1,000
1,000
Profit and loss account
(200,938)
(208,556)
Shareholders' funds
(199,938)
(207,556)
For the year ending 31 October 2025 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 July 2026 and were signed on its behalf by
Komal Passi
Director
Company Registration No. 07795422
Spruzzo Limited
Notes to the Accounts
for the year ended 31 October 2025
Spruzzo Limited is a private company, limited by shares, registered in England and Wales, registration number 07795422. The registered office is 1 THE BARN, THE WASTE, MIRFIELD, WEST YORKSHIRE, WF14 8PE.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover represents the value, net of VAT and discounts, of goods provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% p.a. on a reducing balance basis
Motor vehicles
20% p.a. on a reducing balance basis commencing from month of purchase
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 items. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.
The financial statements have been prepared under the going concern basis on the assumption of the continued support of the Directors.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Spruzzo Limited
Notes to the Accounts
for the year ended 31 October 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 November 2024
53,177
50,250
103,427
At 31 October 2025
53,177
50,250
103,427
At 1 November 2024
46,287
15,469
61,756
Charge for the year
1,378
6,956
8,334
At 31 October 2025
47,665
22,425
70,090
At 31 October 2025
5,512
27,825
33,337
At 31 October 2024
6,890
34,781
41,671
Amounts falling due within one year
Trade debtors
2,758
18,271
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
5,333
8,000
Obligations under finance leases and hire purchase contracts
8,213
9,573
Trade creditors
32,862
47,088
Taxes and social security
11,832
9,857
Other creditors
19,725
29,576
Loans from directors
154,029
141,913
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
14,595
22,961
Allotted, called up and fully paid:
1,000 Ordinary shares of £1 each
1,000
1,000
Spruzzo Limited
Notes to the Accounts
for the year ended 31 October 2025
9
Transactions with related parties
As at 31 October 2025 £19,669 (2024 £29,576) was owed to Cannonvale Properties Limited, a private company registered in England under common ownership of the Directors.
10
Average number of employees
During the year the average number of employees was 4 (2024: 4).