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Company Registration No. 03675275 (England and Wales)
Spectrum Telecom Services Ltd Unaudited accounts for the year ended 30 September 2023
Spectrum Telecom Services Ltd Unaudited accounts Contents
Page
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Spectrum Telecom Services Ltd Company Information for the year ended 30 September 2023
Directors
Ray King David Connolly
Company Number
03675275 (England and Wales)
Registered Office
90 Strawberry Vale Twickenham TW1 4SH
Accountants
Cambridge Tax Practice Partnership LLP ASK House 2 Northgate Avenue Bury St Edmunds IP32 6BB
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Spectrum Telecom Services Ltd Statement of financial position as at 30 September 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,095 
- 
Current assets
Debtors
115,711 
89,174 
Cash at bank and in hand
182,079 
235,314 
297,790 
324,488 
Creditors: amounts falling due within one year
(108,526)
(100,429)
Net current assets
189,264 
224,059 
Total assets less current liabilities
190,359 
224,059 
Creditors: amounts falling due after more than one year
(102,500)
(132,500)
Net assets
87,859 
91,559 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
87,759 
91,459 
Shareholders' funds
87,859 
91,559 
For the year ending 30 September 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 16 February 2024 and were signed on its behalf by
David Connolly Director Company Registration No. 03675275
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Spectrum Telecom Services Ltd Notes to the Accounts for the year ended 30 September 2023
1
Statutory information
Spectrum Telecom Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 03675275. The registered office is 90 Strawberry Vale, Twickenham, TW1 4SH.
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.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20%
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 October 2022
126,235 
Additions
1,369 
Revaluations
(274)
At 30 September 2023
127,330 
Depreciation
At 1 October 2022
126,235 
At 30 September 2023
126,235 
Net book value
At 30 September 2023
1,095 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
115,711 
89,174 
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Spectrum Telecom Services Ltd Notes to the Accounts for the year ended 30 September 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
67,103 
68,941 
Trade creditors
667 
- 
Taxes and social security
39,756 
30,638 
Accruals
1,000 
850 
108,526 
100,429 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
102,500 
132,500 
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Average number of employees
During the year the average number of employees was 7 (2022: 8).
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