Acorah Software Products - Accounts Production 16.1.300 false true 31 March 2024 1 April 2023 false 1 April 2024 31 December 2024 31 December 2024 06509813 Mr Hao Chen Mr Bing Yu iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06509813 2024-03-31 06509813 2024-12-31 06509813 2024-04-01 2024-12-31 06509813 frs-core:Non-currentFinancialInstruments 2024-12-31 06509813 frs-core:FurnitureFittings 2024-04-01 2024-12-31 06509813 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2024-12-31 06509813 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2024-12-31 06509813 frs-core:PlantMachinery 2024-04-01 2024-12-31 06509813 frs-core:ShareCapital 2024-12-31 06509813 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 06509813 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2024-12-31 06509813 frs-bus:FilletedAccounts 2024-04-01 2024-12-31 06509813 frs-bus:SmallEntities 2024-04-01 2024-12-31 06509813 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2024-12-31 06509813 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2024-12-31 06509813 frs-bus:Director1 2024-04-01 2024-12-31 06509813 frs-bus:Director2 2024-04-01 2024-12-31 06509813 frs-countries:EnglandWales 2024-04-01 2024-12-31 06509813 2023-03-31 06509813 2024-03-31 06509813 2023-04-01 2024-03-31 06509813 frs-core:CurrentFinancialInstruments 2024-03-31 06509813 frs-core:Non-currentFinancialInstruments 2024-03-31 06509813 frs-core:ShareCapital 2024-03-31 06509813 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 06509813
Spectra Colours Limited
Unaudited Financial Statements
For the Period 1 April 2024 to 31 December 2024
Bennett Verby Limited
7 St Petersgate
Stockport
Cheshire
SK1 1EB
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 06509813
31 December 2024 31 March 2024
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 - 137,112
Cash at bank and in hand - 7,067
- 144,179
Creditors: Amounts Falling Due Within One Year 5 - (7,170 )
NET CURRENT ASSETS (LIABILITIES) - 137,009
TOTAL ASSETS LESS CURRENT LIABILITIES - 137,009
Creditors: Amounts Falling Due After More Than One Year 6 - (109,603 )
NET ASSETS - 27,406
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (100 ) 27,306
SHAREHOLDERS' FUNDS - 27,406
For the period ending 31 December 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Hao Chen
Director
21 March 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Spectra Colours Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06509813 . The registered office is 7 St. Petersgate, Stockport, SK1 1EB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 20% Straight line
Leasehold 20% Straight line
Plant & Machinery 25% Reducing balance
Fixtures & Fittings 20% Reducing balance
2.3. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2 (2024: 2)
2 2
4. Debtors
31 December 2024 31 March 2024
£ £
Due within one year
Trade debtors - 137,054
Other debtors - 58
- 137,112
5. Creditors: Amounts Falling Due Within One Year
31 December 2024 31 March 2024
£ £
Trade creditors - 7,170
6. Creditors: Amounts Falling Due After More Than One Year
31 December 2024 31 March 2024
£ £
Other loans - 109,603
Page 2
Page 3
7. Share Capital
31 December 2024 31 March 2024
£ £
Allotted, Called up and fully paid 100 100
Page 3