1 December 2024 false No description of principal activity Taxfiler 2024.6 SC790218business:PrivateLimitedCompanyLtd2024-12-012025-11-30 SC7902182024-11-30 SC7902182024-12-012025-11-30 SC790218business:AuditExemptWithAccountantsReport2024-12-012025-11-30 SC790218business:FilletedAccounts2024-12-012025-11-30 SC7902182025-11-30 SC790218business:Director12024-12-012025-11-30 SC790218business:RegisteredOffice2024-12-012025-11-30 SC7902182024-11-30 SC790218core:WithinOneYear2025-11-30 SC790218core:WithinOneYear2024-11-30 SC790218core:ShareCapitalcore:PreviouslyStatedAmount2025-11-30 SC790218core:ShareCapitalcore:PreviouslyStatedAmount2024-11-30 SC790218core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-11-30 SC790218core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-11-30 SC790218core:PreviouslyStatedAmount2025-11-30 SC790218core:PreviouslyStatedAmount2024-11-30 SC790218business:SmallEntities2024-12-012025-11-30 SC790218countries:Scotland2024-12-012025-11-30 SC790218core:PlantMachinery2024-12-012025-11-30 SC790218core:PlantMachinery2024-11-30 SC790218core:PlantMachinery2025-11-30 SC7902182023-11-222024-11-30 iso4217:GBP xbrli:pure
Company Registration No. SC790218 (Scotland)
Spice O Clock Ltd Unaudited accounts for the year ended 30 November 2025
Spice O Clock Ltd Unaudited accounts Contents
Page
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Spice O Clock Ltd Company Information for the year ended 30 November 2025
Director
Muhammad Asim
Company Number
SC790218 (Scotland)
Registered Office
79a Main Street Carnwath ML11 8HH United Kingdom
Accountants
Raas Accountants Ltd 19 Colne Road Brierfield Nelson Lancashire BB9 5HW
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Spice O Clock Ltd Accountants' report
Accountants' report to the director of Spice O Clock Ltd (the company)
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 30 November 2025.
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the balance sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give "a true and fair view".
You have determined that the company is exempt from the statutory requirement for an audit for the year ended 30 November 2025. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
Raas Accountants Ltd 19 Colne Road Brierfield Nelson Lancashire BB9 5HW 6 August 2026
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Spice O Clock Ltd Statement of financial position as at 30 November 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,085 
1,085 
Current assets
Inventories
1,500 
1,500 
Cash at bank and in hand
10,323 
7,272 
11,823 
8,772 
Creditors: amounts falling due within one year
(8,806)
(2,645)
Net current assets
3,017 
6,127 
Net assets
4,102 
7,212 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
4,101 
7,211 
Shareholders' funds
4,102 
7,212 
For the year ending 30 November 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 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 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 and authorised for issue on 6 August 2026 and were signed on its behalf by
Muhammad Asim Director Company Registration No. SC790218
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Spice O Clock Ltd Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
Spice O Clock Ltd is a private company, limited by shares, registered in Scotland, registration number SC790218. The registered office is 79a Main Street, Carnwath, ML11 8HH, United Kingdom.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25%
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 December 2024
1,446 
At 30 November 2025
1,446 
Depreciation
At 1 December 2024
361 
At 30 November 2025
361 
Net book value
At 30 November 2025
1,085 
At 30 November 2024
1,085 
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
8,959 
- 
Trade creditors
785 
785 
Taxes and social security
(1,107)
1,691 
Loans from directors
169 
169 
8,806 
2,645 
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Spice O Clock Ltd Notes to the Accounts for the year ended 30 November 2025
6
Average number of employees
During the year the average number of employees was 4 (2024: 4).
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