1 June 2022 false No description of principal activity Taxfiler 2023.12 10177932business:PrivateLimitedCompanyLtd2022-06-012023-05-31 101779322022-05-31 101779322022-06-012023-05-31 10177932business:AuditExempt-NoAccountantsReport2022-06-012023-05-31 10177932business:FilletedAccounts2022-06-012023-05-31 101779322023-05-31 10177932business:Director12022-06-012023-05-31 10177932business:Director22022-06-012023-05-31 10177932business:RegisteredOffice2022-06-012023-05-31 101779322022-05-31 10177932core:WithinOneYear2023-05-31 10177932core:WithinOneYear2022-05-31 10177932core:AfterOneYear2023-05-31 10177932core:AfterOneYear2022-05-31 10177932core:ShareCapitalcore:PreviouslyStatedAmount2023-05-31 10177932core:ShareCapitalcore:PreviouslyStatedAmount2022-05-31 10177932core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-05-31 10177932core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-05-31 10177932core:PreviouslyStatedAmount2023-05-31 10177932core:PreviouslyStatedAmount2022-05-31 10177932business:SmallEntities2022-06-012023-05-31 10177932countries:EnglandWales2022-06-012023-05-31 10177932core:ComputerEquipment2022-06-012023-05-31 10177932core:ComputerEquipment2022-05-31 10177932core:ComputerEquipment2023-05-31 101779322021-06-012022-05-31 iso4217:GBP xbrli:pure
Company Registration No. 10177932 (England and Wales)
SPECTOR DESIGN LTD Unaudited accounts for the year ended 31 May 2023
SPECTOR DESIGN LTD Unaudited accounts Contents
Page
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SPECTOR DESIGN LTD Company Information for the year ended 31 May 2023
Directors
Donna-Louise Mitchell Lee Stephen Mitchell
Company Number
10177932 (England and Wales)
Registered Office
WERGS COTTAGE 20 YEW TREE LANE TETTENHALL WOLVERHAMPTON WV6 8UF ENGLAND
Accountants
Charterhouse Accountants 5 Eastgate Business Centre Eastern Avenue Burton on Trent Staffordshire DE13 0AT
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SPECTOR DESIGN LTD Statement of financial position as at 31 May 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,050 
1,050 
Current assets
Debtors
76,000 
76,000 
Cash at bank and in hand
11,419 
24,207 
87,419 
100,207 
Creditors: amounts falling due within one year
(74,507)
(52,160)
Net current assets
12,912 
48,047 
Total assets less current liabilities
13,962 
49,097 
Creditors: amounts falling due after more than one year
(109,815)
(100,732)
Net liabilities
(95,853)
(51,635)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(95,854)
(51,636)
Shareholders' funds
(95,853)
(51,635)
For the year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 31 August 2023 and were signed on its behalf by
Lee Stephen Mitchell Director Company Registration No. 10177932
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SPECTOR DESIGN LTD Notes to the Accounts for the year ended 31 May 2023
1
Statutory information
SPECTOR DESIGN LTD is a private company, limited by shares, registered in England and Wales, registration number 10177932. The registered office is WERGS COTTAGE 20 YEW TREE LANE, TETTENHALL, WOLVERHAMPTON, WV6 8UF, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
3 Years straight Line
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 June 2022
1,050 
At 31 May 2023
1,050 
Depreciation
At 31 May 2023
- 
Net book value
At 31 May 2023
1,050 
At 31 May 2022
1,050 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Amounts due from group undertakings etc.
76,000 
- 
Other debtors
- 
76,000 
76,000 
76,000 
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SPECTOR DESIGN LTD Notes to the Accounts for the year ended 31 May 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
22,107 
12,219 
Taxes and social security
- 
29,941 
Loans from directors
16,400 
10,000 
Accruals
36,000 
- 
74,507 
52,160 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
29,815 
40,732 
Accruals
80,000 
60,000 
109,815 
100,732 
8
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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