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Registered Number: 14214071
England and Wales

 

 

 

SPECTACLE PARTNERS LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 August 2023

End date: 31 July 2024
Directors Richard Conway
Scott Bowers
Simon Bazalgette
Registered Number 14214071
Registered Office 3-6 Kenrick Place
London
W1U 6HD
Accountants Moorhurst Partners LLP
Suite 39 Albert Buildings
49 Queen Victoria Street
London
EC4N 4SA
1
Director's report and financial statements
The directors present their annual report and the financial statements for the year ended 31 July 2024.
Principal activities
Principal activity of the company during the financial year was communication consultants.
Directors
The directors who served the company throughout the year were as follows:
Richard Conway
Scott Bowers
Simon Bazalgette
Statement of directors' responsibilities
The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the directors are required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:


----------------------------------
Simon Bazalgette
Director

Date approved: 08 April 2025
2
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 July 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 the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of 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.
Moorhurst Partners LLP
31 July 2024



....................................................

Moorhurst Partners LLP

Suite 39 Albert Buildings
49 Queen Victoria Street
London
EC4N 4SA
08 April 2020
3
 
 
Notes
 
2024
£
  2023
£
Turnover 1,706,458    497,230 
Cost of sales (1,553,893)   (441,255)
Gross profit 152,565    55,975 
Administrative expenses (184,451)   (73,236)
Other operating income 29,840    23,632 
Operating profit/(loss) (2,046)   6,371 
Profit/(Loss) on ordinary activities before taxation (2,046)   6,371 
Tax on profit on ordinary activities (1,588)   (1,629)
Profit/(Loss) for the financial year (3,634)   4,742 
 
4
 
 
Notes
 
2024
£
  2023
£
Current assets      
Debtors 3 403,535    162,019 
Cash at bank and in hand 102,342    95,021 
505,877    257,040 
Creditors: amount falling due within one year 4 (504,694)   (252,223)
Net current assets 1,183    4,817 
 
Total assets less current liabilities 1,183    4,817 
Net assets 1,183    4,817 
 

Capital and reserves
     
Called up share capital 75    75 
Profit and loss account 1,108    4,742 
Shareholders' funds 1,183    4,817 
 


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

Directors' 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 income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 08 April 2025 and were signed on its behalf by:


-------------------------------
Simon Bazalgette
Director
5
  Equity share capital   Retained Earnings   Total
£ £ £
Profit for the year 4,742  4,742 
Total comprehensive income for the year 4,742  4,742 
Shares issued 75  75 
Total investments by and distributions to owners 75  75 
At 31 July 2023 75  4,742  4,817 
At 01 August 2023 75  4,742  4,817 
Profit for the year (3,634) (3,634)
Total comprehensive income for the year (3,634) (3,634)
Total investments by and distributions to owners
At 31 July 2024 75  1,108  1,183 
6
General Information
Spectacle Partners Limited is a private company, limited by shares, registered in England and Wales, registration number 14214071, registration address 3-6 Kenrick Place, London, W1U 6HD.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional 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.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 6 (2023 : 2).
3.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 359,051    149,820 
Other Debtors 27,394    12,199 
VAT 17,090   
403,535    162,019 

4.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 72,517    53,784 
Corporation Tax 1,588    1,629 
PAYE & Social Security 21,107    17,085 
Other Creditors 409,482    151,101 
VAT   28,624 
504,694    252,223 

7