M5 Spice Limited - Accounts

M5 Spice Limited
Statement of Financial Position
As at 31 January 2026

	2026
	£	£
Current assets	8,328
Creditors: amount falling due within one year	(21,648)
Net current assets		(13,320)
Total assets less current liabilities		(13,320)
Net assets		(13,320)


Capital and reserves		(13,320)

NOTES TO THE ACCOUNTS

General Information

M5 Spice Limited is a private company, limited by shares, registered in England and Wales, registration number 16198452, registration address 5 Corporation Street, , Walsall, England, WS1 4HW.

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.

Going concern basis

At 31 January 2026, the company had net current liabilities and net liabilities of £13,320. The director has considered the companys expected cash flows and funding requirements and has confirmed that financial support will be available as required to enable the company to meet its liabilities as they fall due for at least twelve months from the date these financial statements are approved. On this basis, the director considers it appropriate to prepare the financial statements on a going concern basis.

Turnover

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

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 period was 3.

For the period ended 31 January 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 period 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 15 October 2026 and were signed by:

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Mohammed Shamsul HOQUE
Director