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Company Registration No. 12013687 (England and Wales)
SPECTRUM CONSTRUCTION SERVICES LTD Unaudited accounts for the year ended 31 March 2024
SPECTRUM CONSTRUCTION SERVICES LTD Unaudited accounts Contents
Page
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SPECTRUM CONSTRUCTION SERVICES LTD Company Information for the year ended 31 March 2024
Director
Mr Gavin Steele
Company Number
12013687 (England and Wales)
Registered Office
EA Office, First Floor 1 High Street Ferndale Rhondda Cynon Taf CF43 4RN WALES
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SPECTRUM CONSTRUCTION SERVICES LTD Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
11,600 
2,313 
Current assets
Debtors
402,232 
204,491 
Cash at bank and in hand
65,244 
7,982 
467,476 
212,473 
Creditors: amounts falling due within one year
(359,092)
(154,846)
Net current assets
108,384 
57,627 
Net assets
119,984 
59,940 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
119,884 
59,840 
Shareholders' funds
119,984 
59,940 
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 21 November 2024 and were signed on its behalf by
Mr Gavin Steele Director Company Registration No. 12013687
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SPECTRUM CONSTRUCTION SERVICES LTD Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
SPECTRUM CONSTRUCTION SERVICES LTD is a private company, limited by shares, registered in England and Wales, registration number 12013687. The registered office is EA Office, First Floor, 1 High Street, Ferndale, Rhondda Cynon Taf, CF43 4RN, WALES.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% Straight Line
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2023
- 
2,052 
1,048 
3,100 
Additions
11,500 
- 
- 
11,500 
At 31 March 2024
11,500 
2,052 
1,048 
14,600 
Depreciation
At 1 April 2023
- 
163 
624 
787 
Charge for the year
1,438 
513 
262 
2,213 
At 31 March 2024
1,438 
676 
886 
3,000 
Net book value
At 31 March 2024
10,062 
1,376 
162 
11,600 
At 31 March 2023
- 
1,889 
424 
2,313 
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SPECTRUM CONSTRUCTION SERVICES LTD Notes to the Accounts for the year ended 31 March 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
361,308 
204,491 
Other debtors
40,924 
- 
402,232 
204,491 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
143,516 
27,296 
Trade creditors
145,024 
109,492 
Taxes and social security
62,379 
15,972 
Other creditors
7,278 
1,206 
Accruals
895 
880 
359,092 
154,846 
7
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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