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Company Registration No. 12013687 (England and Wales)
SPECTRUM CONSTRUCTION SERVICES LTD Unaudited accounts for the year ended 31 March 2025
SPECTRUM CONSTRUCTION SERVICES LTD Unaudited accounts Contents
Page
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SPECTRUM CONSTRUCTION SERVICES LTD Company Information for the year ended 31 March 2025
Director
Mr Gavin Steele
Company Number
12013687 (England and Wales)
Registered Office
Unit 4, Room 5 Maritime Offices Woodland Terrace, Maesycoed Pontypridd Mid Glamorgan CF37 1DZ Wales
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SPECTRUM CONSTRUCTION SERVICES LTD Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
25,970 
11,600 
Current assets
Debtors
542,547 
402,232 
Cash at bank and in hand
225,967 
65,244 
768,514 
467,476 
Creditors: amounts falling due within one year
(490,579)
(359,092)
Net current assets
277,935 
108,384 
Net assets
303,905 
119,984 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
303,805 
119,884 
Shareholders' funds
303,905 
119,984 
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 December 2025 and were signed on its behalf by
Mr Gavin Steele Director Company Registration No. 12013687
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SPECTRUM CONSTRUCTION SERVICES LTD Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
SPECTRUM CONSTRUCTION SERVICES LTD is a private company, limited by shares, registered in England and Wales, registration number 12013687. The registered office is Unit 4, Room 5, Maritime Offices, Woodland Terrace, Maesycoed, Pontypridd, Mid Glamorgan, CF37 1DZ, Wales.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% Straight Line
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2024
11,500 
2,052 
1,048 
14,600 
Additions
16,878 
- 
1,190 
18,068 
At 31 March 2025
28,378 
2,052 
2,238 
32,668 
Depreciation
At 1 April 2024
1,438 
676 
886 
3,000 
Charge for the year
2,875 
513 
310 
3,698 
At 31 March 2025
4,313 
1,189 
1,196 
6,698 
Net book value
At 31 March 2025
24,065 
863 
1,042 
25,970 
At 31 March 2024
10,062 
1,376 
162 
11,600 
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SPECTRUM CONSTRUCTION SERVICES LTD Notes to the Accounts for the year ended 31 March 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
542,547 
361,308 
Other debtors
- 
40,924 
542,547 
402,232 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
6,837 
- 
VAT
126,304 
143,516 
Trade creditors
322,207 
145,024 
Taxes and social security
59,784 
62,379 
Other creditors
- 
7,278 
Loans from directors
(26,100)
- 
Accruals
1,547 
895 
490,579 
359,092 
7
Average number of employees
During the year the average number of employees was 2 (2024: 1).
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