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REGISTERED NUMBER: 04254773 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2023

FOR

SPECTRUM ENAMELLERS LIMITED

SPECTRUM ENAMELLERS LIMITED (REGISTERED NUMBER: 04254773)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


SPECTRUM ENAMELLERS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2023







DIRECTORS: N White
P Keen
Mrs L White





SECRETARY: N White





REGISTERED OFFICE: 4 Southview
Great Barford
Bedfordshire
MK44 3BJ





REGISTERED NUMBER: 04254773 (England and Wales)





ACCOUNTANTS: Bayler Wood Associates Ltd
Chartered Certified Accountants
2 Church Lane
Walgrave
Northamptonshire
NN6 9QH

SPECTRUM ENAMELLERS LIMITED (REGISTERED NUMBER: 04254773)

BALANCE SHEET
31 JULY 2023

31.7.23 31.7.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 7,264 10,418

CURRENT ASSETS
Debtors 5 49,950 64,678
Cash at bank 363,115 213,053
413,065 277,731
CREDITORS
Amounts falling due within one year 6 168,344 133,087
NET CURRENT ASSETS 244,721 144,644
TOTAL ASSETS LESS CURRENT
LIABILITIES

251,985

155,062

PROVISIONS FOR LIABILITIES 1,380 1,979
NET ASSETS 250,605 153,083

CAPITAL AND RESERVES
Called up share capital 7 500 500
Retained earnings 250,105 152,583
SHAREHOLDERS' FUNDS 250,605 153,083

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

SPECTRUM ENAMELLERS LIMITED (REGISTERED NUMBER: 04254773)

BALANCE SHEET - continued
31 JULY 2023


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

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 25 January 2024 and were signed on its behalf by:




N White - Director



P Keen - Director


SPECTRUM ENAMELLERS LIMITED (REGISTERED NUMBER: 04254773)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

1. STATUTORY INFORMATION

Spectrum Enamellers Limited 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.

Turnover
Turnover represents net invoiced sales of goods and work done, excluding value added tax.


Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on cost
Motor vehicles - 25% on cost
Computer equipment - 33% on 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2022 - 11 ) .

SPECTRUM ENAMELLERS LIMITED (REGISTERED NUMBER: 04254773)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 August 2022
and 31 July 2023 94,992 21,400 13,198 129,590
DEPRECIATION
At 1 August 2022 84,641 21,400 13,131 119,172
Charge for year 3,087 - 67 3,154
At 31 July 2023 87,728 21,400 13,198 122,326
NET BOOK VALUE
At 31 July 2023 7,264 - - 7,264
At 31 July 2022 10,351 - 67 10,418

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade debtors 49,950 64,678

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade creditors 15,734 13,943
Social security and other taxes 62,133 36,323
VAT 30,545 20,303
Directors loan accounts 31,632 34,523
Sundry creditors and accruals 28,300 27,995
168,344 133,087

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.7.23 31.7.22
value: £    £   
100 Ordinary £1 100 100
100 A Ordinary £1 100 100
196 B Ordinary £1 196 196
100 C Ordinary £1 100 100
4 D Ordinary £1 4 4
500 500