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Registered number: 08248829
Spectra Coachbuilding Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2023
BOA Accountancy Limited t/a Berkeley Hall
Unit D2 Southgate
Commerce Park
Frome
BA11 2RY
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08248829
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 75,001 96,104
Investment Properties 5 1,819 5,457
76,820 101,561
CURRENT ASSETS
Debtors 6 2,672,610 2,672,610
Cash at bank and in hand 638 135
2,673,248 2,672,745
Creditors: Amounts Falling Due Within One Year 7 (949,708 ) (977,246 )
NET CURRENT ASSETS (LIABILITIES) 1,723,540 1,695,499
TOTAL ASSETS LESS CURRENT LIABILITIES 1,800,360 1,797,060
NET ASSETS 1,800,360 1,797,060
CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Share premium account 1,063,000 1,063,000
Profit and Loss Account 736,360 733,060
SHAREHOLDERS' FUNDS 1,800,360 1,797,060
Page 1
Page 2
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Andrew Pearce
Director
30/11/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Spectra Coachbuilding Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08248829 . The registered office is 31b Link Road Link Road, West Wilts Trading Estate, Westbury, Wiltshire, BA13 4JB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 10% straight line
Plant & Machinery 35% straight line
Motor Vehicles 3 years straight line
Fixtures & Fittings 35% straight line
Computer Equipment 3 years straight line
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
Page 3
Page 4
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 June 2022 72,097 368,885 125,303 566,285
Additions - 14,683 9,095 23,778
Disposals - (166,445 ) (53,158 ) (219,603 )
As at 31 May 2023 72,097 217,123 81,240 370,460
Depreciation
As at 1 June 2022 43,075 334,542 92,564 470,181
Provided during the period 16,531 9,888 18,462 44,881
Disposals - (166,445 ) (53,158 ) (219,603 )
As at 31 May 2023 59,606 177,985 57,868 295,459
Net Book Value
As at 31 May 2023 12,491 39,138 23,372 75,001
As at 1 June 2022 29,022 34,343 32,739 96,104
5. Investment Property
2023
£
Fair Value
As at 1 June 2022 18,188
Depreciation and impairment (16,369)
As at 31 May 2023 1,819
6. Debtors
2023 2022
£ £
Due within one year
Other investments other than loans - cost b/fwd 2,672,610 2,672,610
2,672,610 2,672,610
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1 -
VAT 1,600 436
Accruals and deferred income 5,474 6,568
Director's loan account 24,959 105,000
Intercompany account 917,674 865,242
949,708 977,246
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 5