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REGISTERED NUMBER: 12910339 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2023

for

Spectrum Comms (Solutions) Limited

Spectrum Comms (Solutions) Limited (Registered number: 12910339)






Contents of the Financial Statements
for the Year Ended 30 September 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Spectrum Comms (Solutions) Limited

Company Information
for the Year Ended 30 September 2023







DIRECTORS: Mr P D Booth
Mr D Grayshon





REGISTERED OFFICE: Titan Business Centre
Titan House
Central Arcade
Cleckheaton
BD19 5DN





REGISTERED NUMBER: 12910339 (England and Wales)





ACCOUNTANTS: Charles Stewart & Co Limited
Chartered Accountants
3 Park Square
Leeds
LS1 2NE

Spectrum Comms (Solutions) Limited (Registered number: 12910339)

Balance Sheet
30 September 2023

30.9.23 30.9.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 204,627 6,093

CURRENT ASSETS
Debtors 5 171,184 33,867
Cash at bank 3,590 13,778
174,774 47,645
CREDITORS
Amounts falling due within one year 6 96,712 16,774
NET CURRENT ASSETS 78,062 30,871
TOTAL ASSETS LESS CURRENT
LIABILITIES

282,689

36,964

CREDITORS
Amounts falling due after more than one
year

7

(145,105

)

(46,900

)

PROVISIONS FOR LIABILITIES 8 (38,879 ) (1,158 )
NET ASSETS/(LIABILITIES) 98,705 (11,094 )

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 10 98,605 (11,194 )
SHAREHOLDERS' FUNDS 98,705 (11,094 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Comms (Solutions) Limited (Registered number: 12910339)

Balance Sheet - continued
30 September 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 21 February 2024 and were signed on its behalf by:




Mr D Grayshon - Director



Mr P D Booth - Director


Spectrum Comms (Solutions) Limited (Registered number: 12910339)

Notes to the Financial Statements
for the Year Ended 30 September 2023

1. STATUTORY INFORMATION

Spectrum Comms (Solutions) 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 - 20% on cost
Fixtures and fittings - 25% on reducing balance
Computer equipment - 20% on reducing balance

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 3 (2022 - 2 ) .

Spectrum Comms (Solutions) Limited (Registered number: 12910339)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 October 2022 7,265 - 352 7,617
Additions 234,654 12,137 4,022 250,813
At 30 September 2023 241,919 12,137 4,374 258,430
DEPRECIATION
At 1 October 2022 1,453 - 71 1,524
Charge for year 48,384 3,034 861 52,279
At 30 September 2023 49,837 3,034 932 53,803
NET BOOK VALUE
At 30 September 2023 192,082 9,103 3,442 204,627
At 30 September 2022 5,812 - 281 6,093

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade debtors 111,676 20,457
Tax recoverable 23,144 10,081
VAT 13,007 -
Prepayments 23,357 3,329
171,184 33,867

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Loan creditor 13,207 -
Hire purchase contracts 5,284 -
Trade creditors 50,244 1,187
Social security and other taxes 24,477 12,087
Accrued expenses 3,500 3,500
96,712 16,774

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.23 30.9.22
£    £   
Loan creditor 25,200 -
Hire purchase contracts 33,666 -
Directors' current accounts 86,239 46,900
145,105 46,900

Spectrum Comms (Solutions) Limited (Registered number: 12910339)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

8. PROVISIONS FOR LIABILITIES
30.9.23 30.9.22
£    £   
Deferred tax 38,879 1,158

Deferred
tax
£   
Balance at 1 October 2022 1,158
Provided during year 37,721
Balance at 30 September 2023 38,879

9. CALLED UP SHARE CAPITAL


Allotted, issued and fully paid:
Number: Class: Nominal 30.9.23 30.9.22
value: £    £   
100 Ordinary £1 100 100

10. RESERVES
Retained
earnings
£   

At 1 October 2022 (11,194 )
Profit for the year 109,799
At 30 September 2023 98,605

11. ULTIMATE CONTROLLING PARTY

The company is under the ultimate control of its directors.