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Registered Number: 12079110
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 31 July 2024

for

ANTHONY J. SPECTRE LTD

 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 953    252 
953    252 
Current assets      
Debtors 4 22,590    40,096 
Cash at bank and in hand 68,012    55,344 
90,602    95,440 
Creditors: amount falling due within one year 5 (24,014)   (57,804)
Net current assets 66,588    37,636 
 
Total assets less current liabilities 67,541    37,888 
Creditors: amount falling due after more than one year 6 (674)  
Net assets 66,867    37,888 
 

Capital and reserves
     
Called up share capital 7 1    1 
Profit and loss account 66,866    37,887 
Shareholders' funds 66,867    37,888 
 


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.

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 director acknowledges 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 director on 15 April 2025 and were signed by:


-------------------------------
Z Warsame
Director
1
General Information
Anthony J. Spectre Ltd is a private company, limited by shares, registered in England and Wales, registration number 12079110, registration address 156 Great Charles Street Queensway, Birmingham, B3 3HN.

The presentation currency is £ sterling.
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 Republic of Ireland (as applied to small entities by Section 1A of the standard)
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 and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
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 and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 33% Straight Line
Debtors and creditors receivable/ payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in the other administrative expenses.

Cash and cash equivalents
Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
2.

Average number of employees

Average number of employees during the year was 1 (2023 : 1).
3.

Tangible fixed assets

Cost or valuation Computer Equipment   Total
  £   £
At 01 August 2023 835    835 
Additions 893    893 
Disposals  
At 31 July 2024 1,728    1,728 
Depreciation
At 01 August 2023 583    583 
Charge for year 192    192 
On disposals  
At 31 July 2024 775    775 
Net book values
Closing balance as at 31 July 2024 953    953 
Opening balance as at 01 August 2023 252    252 


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 20,280    37,200 
Other Debtors 2,310    1,163 
22,590    38,363 

4.

Debtors: amounts falling due after one year

2024
£
  2023
£
Other Debtors   1,733 
  1,733 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 393    482 
Taxation and Social Security 21,747    42,009 
Other Creditors 1,874    15,313 
24,014    57,804 

6.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Other Creditors 674   
674   

7.

Share Capital

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

2