BRAINTREE SPICE VILLAGE LIMITED

BRAINTREE SPICE VILLAGE LIMITED
Contents Page
For the year ended 30 September 2025

Statement of Financial Position	1
Notes to the Financial Statements	2

BRAINTREE SPICE VILLAGE LIMITED
Statement of Financial Position
As at 30 September 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	714	892
		714	892
Current assets
Stocks		4,770	85
Cash at bank and in hand		0	455
		4,770	540
Creditors: amount falling due within one year		(11,576)	(3,102)
Net current assets		(6,806)	(2,562)

Total assets less current liabilities		(6,092)	(1,670)
Net assets		(6,092)	(1,670)

Capital and reserves
Called up share capital		1	1
Profit and loss account		(6,093)	(1,671)
Shareholders' funds		(6,092)	(1,670)

For the accounting year 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 16 September 2026 and were signed by:

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Mohammed Mohi UDDIN
Director

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BRAINTREE SPICE VILLAGE LIMITED
Notes to the Abridged Financial Statements
For the year ended 30 September 2025

General Information

BRAINTREE SPICE VILLAGE LIMITED is a private company, limited by shares, registered in , registration number 15176402, registration address 82 , MANOR STREET, BRAINTREE, CM7 3HR.

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.

Website cost

Planning and operating costs for the company's website are charged to the ProfitLossAccount as incurred.

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:

Plant and Machinery

20% 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 3 (2024 : 0).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Total
	£	£
At 01 October 2024	1,050	1,050
Additions	-	-
Disposals	-	-
At 30 September 2025	1,050	1,050
Depreciation
At 01 October 2024	158	158
Charge for year	178	178
On disposals	-	-
At 30 September 2025	336	336
Net book values
Closing balance as at 30 September 2025	714	714
Opening balance as at 01 October 2024	892	892

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