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REGISTERED NUMBER: 10533392 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2023

FOR

SPECTRUM BUILDING ENVELOPES HOLDINGS LTD

SPECTRUM BUILDING ENVELOPES HOLDINGS LTD (REGISTERED NUMBER: 10533392)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 May 2023




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 3


SPECTRUM BUILDING ENVELOPES HOLDINGS LTD

COMPANY INFORMATION
for the Year Ended 31 May 2023







DIRECTORS: J V Ash
S J Green
R S Miller





REGISTERED OFFICE: Miller House, Premier Estate
Leys Road
Brierley Hill
West Midlands
DY5 3UP





REGISTERED NUMBER: 10533392 (England and Wales)





ACCOUNTANTS: Wright & Co Partnership Limited
Chartered Accountants
5 Walsall Street
Wednesbury
West Midlands
WS10 9BZ

SPECTRUM BUILDING ENVELOPES HOLDINGS LTD (REGISTERED NUMBER: 10533392)

ABRIDGED BALANCE SHEET
31 May 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Investments 4 97,082 97,082

CURRENT ASSETS
Debtors - 70,800
Cash at bank 4,221 4,844
4,221 75,644
CREDITORS
Amounts falling due within one year 4,100 74,900
NET CURRENT ASSETS 121 744
TOTAL ASSETS LESS CURRENT
LIABILITIES

97,203

97,826

CAPITAL AND RESERVES
Called up share capital 450 450
Share premium 96,632 96,632
Retained earnings 121 744
SHAREHOLDERS' FUNDS 97,203 97,826

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 May 2023 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 February 2024 and were signed on its behalf by:





J V Ash - Director


SPECTRUM BUILDING ENVELOPES HOLDINGS LTD (REGISTERED NUMBER: 10533392)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 May 2023

1. STATUTORY INFORMATION

Spectrum Building Envelopes Holdings Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

4. FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:
Totals
£   
COST
At 1 June 2022
and 31 May 2023 97,082
NET BOOK VALUE
At 31 May 2023 97,082
At 31 May 2022 97,082

5. RELATED PARTY DISCLOSURES

The company owns 59% of the issued share capital of Spectrum Building Envelopes and Facades Limited.

The company was controlled throughout the period by J. V. Ash.