Spicer & Spicer Ltd

Spicer & Spicer Ltd
Statement of Financial Position
As at 31 March 2026

	2026		2025
	£	£	£	£
Fixed assets		260		428
Current assets	2,508		25,405
Creditors: amount falling due within one year	(1,796)		(16,501)
Net current assets		712		8,904
Total assets less current liabilities		972		9,332
Net assets		972		9,332


Capital and reserves		972		9,332

NOTES TO THE ACCOUNTS

General Information

Spicer & Spicer Ltd is a private company, limited by shares, registered in England and Wales, registration number 15588049, registration address 2 Langley Walk 2 Langley Walk, Flat 14, Birmingham, B15 2EN.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 – 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.

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.

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:

Computer Equipment

33.33% Straight Line

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 01 April 2025	504	504
Additions	-	-
Disposals	-	-
At 31 March 2026	504	504
Depreciation
At 01 April 2025	76	76
Charge for year	168	168
On disposals	-	-
At 31 March 2026	244	244
Net book values
Closing balance as at 31 March 2026	260	260
Opening balance as at 01 April 2025	428	428

3.	Average number of employees Average number of employees during the year was 0 (2025 : 0).

For the year ended 31 March 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 in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 27 May 2026 and were signed by:

--------------------------------
Mr Alexander James Spicer
Director

Reports Dated : 10/06/2026	Registered Number: 15588049
England and Wales
SPICER & SPICER LTD

Unaudited Financial Statements

Period of accounts Start date: 01 April 2025 End date: 31 March 2026