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Registered number: 03902162
SPC International (Food) Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2026
SPC International (Food) Limited
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—5

Page 1
SPC International (Food) Limited
Abridged Balance Sheet
As At 31 March 2026
Abridged Balance Sheet
Registered number: 03902162

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 56,072 |  | 52,668
|  |  | 56,072 |  | 52,668
CURRENT ASSETS
Stocks |  | 76,165 |  | 78,618 |
Debtors |  | 45,600 |  | 50,819 |
Cash at bank and in hand |  | 170,593 |  | 214,222 |
|  | 292,358 |  | 343,659 |
Creditors: Amounts Falling Due Within One Year |  | (80,249 ) |  | (124,250 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 212,109 |  | 219,409
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 268,181 |  | 272,077
Creditors: Amounts Falling Due After More Than One Year |  |  | - |  | (4,409 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (5,732 ) |  | (4,647 )
NET ASSETS |  |  | 262,449 |  | 263,021
CAPITAL AND RESERVES
Called up share capital | 5 |  | 300 |  | 300
Profit and Loss Account |  |  | 262,149 |  | 262,721
SHAREHOLDERS' FUNDS |  |  | 262,449 |  | 263,021

Page 1
Page 2
SPC International (Food) Limited
Abridged Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 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.
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 Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 March 2026 in accordance with section 444(2A) of the Companies Act 2006.
The financial statements were approved by the board of directors on 17 August 2026 and were signed on its behalf by:

A Mason Director | G Mason Director
17th August 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
SPC International (Food) Limited
Notes to the Abridged Financial Statements
For The Year Ended 31 March 2026
Notes to the Abridged Financial Statements
1. General Information
SPC International (Food) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03902162 . The registered office is Tenacres, Barton Street, Ashby cum Fenby, GRIMSBY, DN37 0RU.
2. Accounting Policies
2.1. 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.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.3. 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:

Freehold | 2% Straight Line
Plant & Machinery | 25% Reducing Balance
Motor Vehicles | 20% Reducing Balance
Fixtures & Fittings | 25% Reducing Balance
Computer Equipment | 25% Straight Line

2.4. Stocks and Work in Progress
Stocks 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.
2.5. 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 years 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.
...CONTINUED
Page 3
Page 4
SPC International (Food) Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 March 2026
2.5. Taxation - continued
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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2025: 3)
3 3
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 April 2025 | 128,132
Additions | 8,937
As at 31 March 2026 | 137,069
Depreciation
As at 1 April 2025 | 75,464
Provided during the period | 5,533
As at 31 March 2026 | 80,997

...CONTINUED
Page 4
Page 5
SPC International (Food) Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 March 2026

Net Book Value
As at 31 March 2026 | 56,072
As at 1 April 2025 | 52,668

5. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 300 |  | 300

6. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 April 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mrs Jane Mason | 3,152 | - | 3,152 | - | -
Mr Glenn Mason | 4,133 | - | 4,133 | - | -

The above loan is unsecured, interest free and repayable on demand.
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