SPECTRAL DEVELOPMENT LTD

Company Registration Number:
11798548 (England and Wales)

Unaudited statutory accounts for the year ended 31 January 2025

Period of accounts

Start date: 01 February 2024

End date: 31 January 2025

SPECTRAL DEVELOPMENT LTD

Contents of the Financial Statements

for the Period Ended 31 January 2025

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

SPECTRAL DEVELOPMENT LTD

Company Information

for the Period Ended 31 January 2025




Director: ROMAN PSENICNYJ
Registered office: 15
Turner Close
Kemsley
Sittingbourne
England
ME10 2UE
Company Registration Number: 11798548 (England and Wales)

SPECTRAL DEVELOPMENT LTD

Balance sheet

As at 31 January 2025


Notes

2025
£

2024
£
Fixed assets
Tangible assets: 4 3,510 4,679
Total fixed assets: 3,510 4,679
Current assets
Debtors: 5 23,372 7,923
Cash at bank and in hand: 1,599 668
Total current assets: 24,971 8,591
Creditors: amounts falling due within one year: 6 ( 32,289 ) ( 22,585 )
Net current assets (liabilities): ( 7,318 ) ( 13,994 )
Total assets less current liabilities: ( 3,808 ) ( 9,315 )
Creditors: amounts falling due after more than one year: 7 ( 90 ) ( 1,564 )
Total net assets (liabilities): ( 3,898 ) ( 10,879 )

The notes form part of these financial statements

SPECTRAL DEVELOPMENT LTD

Balance sheet continued

As at 31 January 2025


Notes

2025
£

2024
£
Capital and reserves
Called up share capital: 100 100
Profit and loss account: ( 3,998 ) ( 10,979 )
Shareholders funds: ( 3,898 ) ( 10,879 )

For the year ending 31 January 2025 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.

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 31 October 2025
And Signed On Behalf Of The Board By:

Name: ROMAN PSENICNYJ
Status: Director

The notes form part of these financial statements

SPECTRAL DEVELOPMENT LTD

Notes to the Financial Statements

for the Period Ended 31 January 2025

  • 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

SPECTRAL DEVELOPMENT LTD

Notes to the Financial Statements

for the Period Ended 31 January 2025

  • 2. Employees


    2025

    2024
    Average number of employees during the period 1 1

SPECTRAL DEVELOPMENT LTD

Notes to the Financial Statements

for the Period Ended 31 January 2025

  • 3. Off balance sheet disclosure

    No

SPECTRAL DEVELOPMENT LTD

Notes to the Financial Statements

for the Period Ended 31 January 2025

4. Tangible assets

Motor vehicles Total
Cost £ £
At 01 February 2024 5,849 5,849
Additions - -
Disposals - -
Revaluations - -
Transfers - -
At 31 January 2025 5,849 5,849
Depreciation
At 01 February 2024 1,170 1,170
Charge for year 1,169 1,169
On disposals - -
Other adjustments - -
At 31 January 2025 2,339 2,339
Net book value
At 31 January 2025 3,510 3,510
At 31 January 2024 4,679 4,679

SPECTRAL DEVELOPMENT LTD

Notes to the Financial Statements

for the Period Ended 31 January 2025

5. Debtors


2025
£

2024
£
Other debtors 23,372 7,923
Total 23,372 7,923

SPECTRAL DEVELOPMENT LTD

Notes to the Financial Statements

for the Period Ended 31 January 2025

6.Creditors: amounts falling due within one year note


2025
£

2024
£
Taxation and social security 1,666 253
Other creditors 30,623 22,332
Total 32,289 22,585

SPECTRAL DEVELOPMENT LTD

Notes to the Financial Statements

for the Period Ended 31 January 2025

7.Creditors: amounts falling due after more than one year


2025
£

2024
£
Bank loans and overdrafts 90 1,564
Total 90 1,564