Registration number: 10866498

B2 Spectrum Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 4

B2 Spectrum Limited

(Registration number: 10866498)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Current assets
Debtors	5	13	-
Cash at bank and in hand		9,428	9,603
		9,441	9,603
Creditors: Amounts falling due within one year	6	(11,655)	(10,946)
Net liabilities		(2,214)	(1,343)
Capital and reserves
Called up share capital		4	4
Retained earnings		(2,218)	(1,347)
Shareholders' deficit		(2,214)	(1,343)

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 3 November 2025 and signed on its behalf by:
 

Mr R P Birkett Director

Mr K Brendl Director

B2 Spectrum Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Parkhill Studio
Walton Road
Wetherby
West Yorkshire
LS22 5DZ
England

These financial statements were authorised for issue by the Board on 3 November 2025.

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	33.33% straight line
Computer equipment	33.33% straight line

B2 Spectrum Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 April 2024	4,517	4,517
At 31 March 2025	4,517	4,517
Depreciation
At 1 April 2024	4,517	4,517
At 31 March 2025	4,517	4,517
Carrying amount
At 31 March 2025	-	-

5

Debtors

Current	2025 £	2024 £
Other debtors	13	-
	13	-

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	7	11,135	10,511
Accruals and deferred income		520	435
		11,655	10,946

B2 Spectrum Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

7	Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Other borrowings	11,135	10,511