SPRUCE CONSULTING LIMITED

SPRUCE CONSULTING LIMITED
Statement of Financial Position
As at 30 November 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	2,000	2,800
		2,000	2,800
Current assets
Debtors		70,458	0
Cash at bank and in hand		68	46,047
		70,526	46,047
Creditors: amount falling due within one year		(65,507)	(43,464)
Net current assets		5,019	2,583

Total assets less current liabilities		7,019	5,383
Net assets		7,019	5,383

Capital and reserves
Called up share capital		1	1
Profit and loss account		7,018	5,382
Shareholders' funds		7,019	5,383

For the year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 25 August 2026 and were signed by:

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Jim Akintunde Ayokunbi AJANI
Director

SPRUCE CONSULTING LIMITED
Notes to the Abridged Financial Statements
For the year ended 30 November 2025

General Information

SPRUCE CONSULTING LIMITED is a private company, limited by shares, registered in England and Wales, registration number 13767889, registration address 13 Butland Way, Wootton, Bedford, Bedfordshire, MK43 9QU.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

2.	Average number of employees Average number of employees during the year was 0 (2024 : 0).

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 01 December 2024	4,000	4,000
Additions	-	-
Disposals	-	-
At 30 November 2025	4,000	4,000
Depreciation
At 01 December 2024	1,200	1,200
Charge for year	800	800
On disposals	-	-
At 30 November 2025	2,000	2,000
Net book values
Closing balance as at 30 November 2025	2,000	2,000
Opening balance as at 01 December 2024	2,800	2,800

Registered Number: 13767889
England and Wales
SPRUCE CONSULTING LIMITED

Abridged Accounts

Period of accounts Start date: 01 December 2024 End date: 30 November 2025