SPECTINGA LTD

Company Registration Number:
SC685003 (Scotland)

Unaudited abridged accounts for the year ended 31 December 2024

Period of accounts

Start date: 01 January 2024

End date: 31 December 2024

SPECTINGA LTD

Contents of the Financial Statements

for the Period Ended 31 December 2024

Balance sheet
Notes

SPECTINGA LTD

Balance sheet

As at 31 December 2024


Notes
2024
11 months to 31 December 2023


£
£
Fixed assets
Tangible assets: 3 4,195 5,615
Investments: 4 175 170
Total fixed assets: 4,370 5,785
Current assets
Stocks: 91,450 408,150
Debtors:   1,051,740 1,031,260
Cash at bank and in hand: 257,436 633,831
Total current assets: 1,400,626 2,073,241
Creditors: amounts falling due within one year:   (905,223) (1,122,101)
Net current assets (liabilities): 495,403 951,140
Total assets less current liabilities: 499,773 956,925
Creditors: amounts falling due after more than one year:   (49,435) (68,062)
Total net assets (liabilities): 450,338 888,863
Capital and reserves
Called up share capital: 3 3
Share premium account: 1,971,374 1,971,374
Profit and loss account: (1,521,039) (1,082,514)
Shareholders funds: 450,338 888,863

The notes form part of these financial statements

SPECTINGA LTD

Balance sheet statements

For the year ending 31 December 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 15 September 2025
and signed on behalf of the board by:

Name: Hubert Chavasse Wilson
Status: Director

The notes form part of these financial statements

SPECTINGA LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

1. Accounting policies

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

Tangible fixed assets and depreciation policy

Tangible fixed assets are included at cost less depreciation and impairment. Depreciation has been computed to write off the cost of tangible fixed assets over their expected useful lives as follows: Computer Equipment - 3 years

Valuation and information policy

Investments in shares are included at fair value.

Other accounting policies

Income recognition Income is recognised when goods and services have been delivered to customers such that risks and rewards of ownership have transferred to them. Pension costs The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in profit and loss account when due. Deferred taxation Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences. Foreign exchange Transactions denominated in foreign currencies are translated into sterling and recorded at the rate of exchange ruling at the date of the transaction. Balances at the year-end denominated in a foreign currency are translated into sterling at the rate of exchange ruling at the balance sheet date.

SPECTINGA LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

2. Employees

2024 11 months to 31 December 2023
Average number of employees during the period 13 13

SPECTINGA LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

3. Tangible Assets

Total
Cost £
At 01 January 2024 7,726
Additions 1,498
At 31 December 2024 9,224
Depreciation
At 01 January 2024 2,111
Charge for year 2,918
At 31 December 2024 5,029
Net book value
At 31 December 2024 4,195
At 31 December 2023 5,615

SPECTINGA LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

4. Fixed investments

Investments in shares are included at fair value.