B'Spoilt Limited - Accounts

B'Spoilt Limited
Contents Page
For the year ended 28 February 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

B'Spoilt Limited Accountants' Report For the year ended 28 February 2026
Report to the directors on the preparation of the unaudited statutory accounts of B'Spoilt Limited for the year ended 28 February 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of B'Spoilt Limited for the year ended 28 February 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of B'Spoilt Limited, as a body, in accordance with the terms of our engagement letter dated 25 June 2026. Our work has been undertaken solely to prepare for your approval the accounts of B'Spoilt Limited and state those matters that we have agreed to state to the Board of Directors of B'Spoilt Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than B'Spoilt Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that B'Spoilt Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of B'Spoilt Limited. You consider that B'Spoilt Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of B'Spoilt Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 28 February 2026. .................................................... Whitfield Jones Avon House 19 Stanwell Road Penarth CF64 2EZ 25 June 2026 1

B'Spoilt Limited
Accountants' Report
For the year ended 28 February 2026

Report to the directors on the preparation of the unaudited statutory accounts of B'Spoilt Limited for the year ended 28 February 2026.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of B'Spoilt Limited for the year ended 28 February 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of B'Spoilt Limited, as a body, in accordance with the terms of our engagement letter dated 25 June 2026. Our work has been undertaken solely to prepare for your approval the accounts of B'Spoilt Limited and state those matters that we have agreed to state to the Board of Directors of B'Spoilt Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than B'Spoilt Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that B'Spoilt Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of B'Spoilt Limited. You consider that B'Spoilt Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of B'Spoilt Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
28 February 2026.

....................................................
Whitfield Jones
Avon House
19 Stanwell Road
Penarth
CF64 2EZ
25 June 2026

1

B'Spoilt Limited
Statement of Financial Position
As at 28 February 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	589	786
		589	786
Current assets
Stocks		2,000	2,000
Debtors		815	4,601
Cash at bank and in hand		8,138	6,530
		10,953	13,131
Creditors: amount falling due within one year		(11,403)	(13,307)
Net current assets		(450)	(176)

Total assets less current liabilities		139	610
Net assets		139	610

Capital and reserves
Called up share capital		100	100
Profit and loss account		39	510
Shareholders' funds		139	610

For the year ended 28 February 2026 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 accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

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 June 2026 and were signed by:

-------------------------------
Mrs S Saunders
Director

2

B'Spoilt Limited
Notes to the Abridged Financial Statements
For the year ended 28 February 2026

General Information

B'Spoilt Limited is a private company, limited by shares, registered in , registration number 05367244, registration address 2A Station Road, Caerleon, Newport, NP18 1NH.

The presentation currency is £ sterling.

1.

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

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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:

Fixtures & Fittings - 25% Reducing Balance

Stocks

Stocks 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 costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 2 (2025 : 2).

3.

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Total
	£	£
At 01 March 2025	72,278	72,278
Additions	-	-
Disposals	-	-
At 28 February 2026	72,278	72,278
Depreciation
At 01 March 2025	71,492	71,492
Charge for year	197	197
On disposals	-	-
At 28 February 2026	71,689	71,689
Net book values
Closing balance as at 28 February 2026	589	589
Opening balance as at 01 March 2025	786	786

3

Registered Number: 05367244

B'SPOILT LIMITED

Abridged Accounts

Period of accounts Start date: 01 March 2025 End date: 28 February 2026