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Registered Number: 12168243
England and Wales

 

 

 

SPECTRACLAD LTD


Abridged Accounts
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
You consider that the Company is exempt from an audit for the year ended 31 March 2024. 

You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.   These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the Company at the end of the financial year and of its profit or loss for that financial year.


In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the accounting records of the Company and on the basis of the information and explanations you have given to us.

We have not carried out an audit or any other review, and consequently, we do not express any opinion on these accounts.




OMB Tax Limited
Unit 10, Clayfield Mews
Newcomen Road
Tunbridge Wells
TN4 9PA
16 April 2024
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 19,068    21,186 
19,068    21,186 
Current assets      
Stocks 4,238    7,044 
Debtors 7,087    778 
Cash at bank and in hand 153    7,663 
11,478    15,485 
Creditors: amount falling due within one year (12,070)   (12,349)
Net current assets (592)   3,136 
 
Total assets less current liabilities 18,476    24,322 
Creditors: amount falling due after more than one year (40,604)   (34,059)
Net assets (22,128)   (9,737)
 

Capital and reserves
     
Called up share capital 4 1    1 
Profit and loss account (22,129)   (9,738)
Shareholder's funds (22,128)   (9,737)
 


For the year ended 31 March 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the Company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 profit and loss account has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 16 April 2024 and were signed by:


-------------------------------
James Macgregor
Director
2
General Information
Spectraclad Ltd is a private company, limited by shares, registered in England and Wales, under 12168243, at Unit 10, Clayfield Mews, Newcomen Road, Tunbridge Wells, Kent, TN4 9PA.  
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and the Republic of Ireland (as applied to small entities by Section 1A of the standard), and the Companies Act 2006.   The presentation currency is £ sterling, which is also the operational currency of the Company.  
Turnover
Turnover comprises the invoiced value of goods and services supplied by the Company, net of Value Added Tax, and trade discounts.
Taxation
Taxation represents the sum of tax currently payable, recognised in the profit and loss account.  The Company's liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.  Current tax liabilities are not discounted. 
Tangible fixed assets
Tangible fixed assets are stated at cost less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost, less their estimated residual value, over their expected useful lives on the following basis:
Plant and machinery 10% Reducing Balance
Motor Vehicles 10% Reducing Balance
Computer Equipment 10% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items.  Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 2 (2023 : 3).
3.

Tangible fixed assets

Cost or valuation Plant and machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £
At 01 April 2023 3,768    25,083    333    29,184 
Additions      
Disposals      
At 31 March 2024 3,768    25,083    333    29,184 
Depreciation
At 01 April 2023 1,064    6,871    63    7,998 
Charge for year 270    1,821    27    2,118 
On disposals      
At 31 March 2024 1,334    8,692    90    10,116 
Net book values
Closing balance as at 31 March 2024 2,434    16,391    243    19,068 
Opening balance as at 01 April 2023 2,704    18,212    270    21,186 


4.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
1 Ordinary share of £1.00 each  
 

3