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Registered number: 08818928
Spiceboat Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Spiceboat Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Spiceboat Limited
Statement of Financial Position
As At 31 December 2025
Statement of Financial Position
Registered number: 08818928

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 3 |  | 101,994 |  | 101,603
|  |  | 101,994 |  | 101,603
CURRENT ASSETS
Stocks | 4 | 28,876 |  | 48,394 |
Debtors | 5 | 57,209 |  | 40,655 |
|  | 86,085 |  | 89,049 |
Creditors: Amounts Falling Due Within One Year | 6 | (63,947 ) |  | (76,423 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 22,138 |  | 12,626
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 124,132 |  | 114,229
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (10,814 ) |  | (1,195 )
NET ASSETS |  |  | 113,318 |  | 113,034
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Income Statement |  |  | 113,218 |  | 112,934
SHAREHOLDERS' FUNDS |  |  | 113,318 |  | 113,034

Page 1
Page 2
Spiceboat Limited
Statement of Financial Position (continued)
As At 31 December 2025
For the year ending 31 December 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 his 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 Income Statement.
On behalf of the board

Mr M K Hussain Director
24 July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Spiceboat Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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 and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
1.3. 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:

Plant & Machinery | 25% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 15% reducing balance

1.4. 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
1.5. 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. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
1.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
2. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
Page 3
Page 4
Spiceboat Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
3. Tangible Assets

| Plant & Machinery etc.
--- | ---
| £
Cost
As at 1 January 2025 | 180,645
Additions | 2,348
As at 31 December 2025 | 182,993
Depreciation
As at 1 January 2025 | 79,042
Provided during the period | 1,957
As at 31 December 2025 | 80,999
Net Book Value
As at 31 December 2025 | 101,994
As at 1 January 2025 | 101,603

4. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 28,876 |  | 48,394

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 55,113 |  | 37,335
Other debtors | 2,096 |  | 3,320
| 57,209 |  | 40,655

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 22 |  | 30,623
Bank loans and overdrafts | 33,642 |  | 16,767
Other creditors | 29,265 |  | 28,841
Taxation and social security | 1,018 |  | 192
| 63,947 |  | 76,423

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 10,814 |  | 1,195

Page 4
Page 5
Spiceboat Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

9. Related Party Transactions
At the period end, Spiceboat Limited owes £8,774 (2024 - £0) to Nessa Estates 35 Limited, a company related by key management personnel. This amount was interest free and repayable on demand.
At the period end, Spiceboat Limited is owed £1,474 (2024 - £0) from Nessa Estates Limited, a company related by key management personnel. This amount was interest free and repayable on demand.
At the period end, Spiceboat Limited owes £17,491 (2024 - £28,449) to Broadways Maharani Limited, a company related by key management personnel. This amount is interest free and repayable on demand.
10. Ultimate Controlling Party
The ultimate controlling party is M K Hussain.
Page 5