SPECTRUM SOFTWARE (UK) LIMITED

Company Registration Number:
02963418 (England and Wales)

Unaudited abridged accounts for the year ended 31 August 2024

Period of accounts

Start date: 01 September 2023

End date: 31 August 2024

SPECTRUM SOFTWARE (UK) LIMITED

Contents of the Financial Statements

for the Period Ended 31 August 2024

Company Information - 3
Balance sheet - 4
Additional notes - 6
Balance sheet notes - 9

SPECTRUM SOFTWARE (UK) LIMITED

Company Information

for the Period Ended 31 August 2024




Director: J I Kriger
R Le Vay Kriger
Registered office: Ashlea House
Oldfiled Road
Bromley
Kent
BR1 2LE
Company Registration Number: 02963418 (England and Wales)

SPECTRUM SOFTWARE (UK) LIMITED

Balance sheet

As at 31 August 2024


Notes

2024
£

2023
£
Fixed assets
Tangible assets: 4 12,178 15,247
Total fixed assets: 12,178 15,247
Current assets
Stocks: 41 41
Debtors: 585 585
Cash at bank and in hand: 77,595 76,583
Total current assets: 78,221 77,209
Creditors: amounts falling due within one year: ( 12,063 ) ( 11,812 )
Net current assets (liabilities): 66,158 65,397
Total assets less current liabilities: 78,336 80,644
Provision for liabilities: ( 55 ) ( 55 )
Total net assets (liabilities): 78,281 80,589

The notes form part of these financial statements

SPECTRUM SOFTWARE (UK) LIMITED

Balance sheet continued

As at 31 August 2024


Notes

2024
£

2023
£
Capital and reserves
Called up share capital: 2 2
Revaluation reserve: 5 110 80
Profit and loss account: 78,169 80,507
Shareholders funds: 78,281 80,589

For the year ending 31 August 2024 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 26 June 2025
And Signed On Behalf Of The Board By:

Name: R Le Vay Kriger
Status: Director

The notes form part of these financial statements

SPECTRUM SOFTWARE (UK) LIMITED

Notes to the Financial Statements

for the Period Ended 31 August 2024

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Tangible fixed assets depreciation policy

    Tangible Fixed Assets are stated at cost less depreciation. Depreciation is provided to write off the cost or valuation, less estimated residual values of fixed assets evenly over their expected useful lives. It is calculated at the following rules.
    Office assets - 15% reducing balance, Equipment - 20% reducing balance, Computer equipment 33.3% reducing balance.

SPECTRUM SOFTWARE (UK) LIMITED

Notes to the Financial Statements

for the Period Ended 31 August 2024

  • 2. Employees


    2024

    2023
    Average number of employees during the period 0 0

SPECTRUM SOFTWARE (UK) LIMITED

Notes to the Financial Statements

for the Period Ended 31 August 2024

  • 3. Off balance sheet disclosure

    No

SPECTRUM SOFTWARE (UK) LIMITED

Notes to the Financial Statements

for the Period Ended 31 August 2024

4. Tangible Assets

Total
Cost £
At 01 September 2023 51,732
Additions -
Disposals -
Revaluations -
Transfers -
At 31 August 2024 51,732
Depreciation
At 01 September 2023 36,485
Charge for year 3,069
On disposals -
Other adjustments -
At 31 August 2024 39,554
Net book value
At 31 August 2024 12,178
At 31 August 2023 15,247

SPECTRUM SOFTWARE (UK) LIMITED

Notes to the Financial Statements

for the Period Ended 31 August 2024

5. Revaluation reserve


2024
£
Balance at 01 September 2023 80
Surplus or deficit after revaluation 30
Balance at 31 August 2024 110