IRIS Accounts Production v24.3.0.553 10129862 director 1.5.23 30.4.24 30.4.24 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh101298622023-04-30101298622024-04-30101298622023-05-012024-04-30101298622022-04-30101298622022-05-012023-04-30101298622023-04-3010129862ns15:EnglandWales2023-05-012024-04-3010129862ns14:PoundSterling2023-05-012024-04-3010129862ns10:Director12023-05-012024-04-3010129862ns10:PrivateLimitedCompanyLtd2023-05-012024-04-3010129862ns10:SmallEntities2023-05-012024-04-3010129862ns10:AuditExempt-NoAccountantsReport2023-05-012024-04-3010129862ns10:SmallCompaniesRegimeForDirectorsReport2023-05-012024-04-3010129862ns10:SmallCompaniesRegimeForAccounts2023-05-012024-04-3010129862ns10:FullAccounts2023-05-012024-04-3010129862ns10:OrdinaryShareClass12023-05-012024-04-3010129862ns10:RegisteredOffice2023-05-012024-04-3010129862ns5:CurrentFinancialInstruments2024-04-3010129862ns5:CurrentFinancialInstruments2023-04-3010129862ns5:ShareCapital2024-04-3010129862ns5:ShareCapital2023-04-3010129862ns5:RetainedEarningsAccumulatedLosses2024-04-3010129862ns5:RetainedEarningsAccumulatedLosses2023-04-3010129862ns5:PlantMachinery2023-05-012024-04-3010129862ns5:PlantMachinery2023-04-3010129862ns5:PlantMachinery2024-04-3010129862ns5:PlantMachinery2023-04-3010129862ns5:WithinOneYearns5:CurrentFinancialInstruments2024-04-3010129862ns5:WithinOneYearns5:CurrentFinancialInstruments2023-04-3010129862ns10:OrdinaryShareClass12024-04-30101298621ns10:Director12023-04-30101298621ns10:Director12022-04-30101298621ns10:Director12023-05-012024-04-30101298621ns10:Director12022-05-012023-04-30101298621ns10:Director12024-04-30101298621ns10:Director12023-04-30
REGISTERED NUMBER: 10129862 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2024

FOR

SPECTRUM AND TELECOMS CONSULTING LTD

SPECTRUM AND TELECOMS CONSULTING LTD (REGISTERED NUMBER: 10129862)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


SPECTRUM AND TELECOMS CONSULTING LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH APRIL 2024







DIRECTOR: R Ercole





REGISTERED OFFICE: 4 Barons Lane
Foxton
Cambridge
United Kingdom
CB22 6RU





REGISTERED NUMBER: 10129862 (England and Wales)





ACCOUNTANTS: Thompson Taraz Rand Ltd
Chartered Accountants
10 Jesus Lane
Cambridge
Cambridgeshire
CB5 8BA

SPECTRUM AND TELECOMS CONSULTING LTD (REGISTERED NUMBER: 10129862)

BALANCE SHEET
30TH APRIL 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 5 638 232

CURRENT ASSETS
Debtors 6 3 1,268
Cash at bank 10,340 37,273
10,343 38,541
CREDITORS
Amounts falling due within one year 7 (2,731 ) (4,174 )
NET CURRENT ASSETS 7,612 34,367
TOTAL ASSETS LESS CURRENT LIABILITIES 8,250 34,599

CAPITAL AND RESERVES
Called up share capital 8 1 1
Retained earnings 8,249 34,598
SHAREHOLDERS' FUNDS 8,250 34,599

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Profit and loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 14th November 2024 and were signed by:





R Ercole - Director


SPECTRUM AND TELECOMS CONSULTING LTD (REGISTERED NUMBER: 10129862)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2024

1. STATUTORY INFORMATION

Spectrum And Telecoms Consulting Ltd 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
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 etc - 25% on reducing balance

Financial instruments
Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

SPECTRUM AND TELECOMS CONSULTING LTD (REGISTERED NUMBER: 10129862)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2024

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st May 2023 1,841
Additions 470
At 30th April 2024 2,311
DEPRECIATION
At 1st May 2023 1,609
Charge for year 64
At 30th April 2024 1,673
NET BOOK VALUE
At 30th April 2024 638
At 30th April 2023 232

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 3 1,268

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 840 -
Taxation and social security 946 1,741
Other creditors 945 2,433
2,731 4,174

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1 Ordinary £1 1 1

SPECTRUM AND TELECOMS CONSULTING LTD (REGISTERED NUMBER: 10129862)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2024

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30th April 2024 and 30th April 2023:

2024 2023
£    £   
R Ercole
Balance outstanding at start of year (1,720 ) -
Amounts advanced 6,100 4,000
Amounts repaid (4,612 ) (5,720 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (232 ) (1,720 )