Spectra Training Ltd SC509352 Trainers false 1 July 2024 SC509352 2024-07-01 2025-06-30 SC509352 2024-06-30 SC509352 2025-06-30 SC509352 2023-07-01 2024-06-30 SC509352 2023-06-30 SC509352 2024-06-30 SC509352 frs102-bus:FRS102 2024-07-01 2025-06-30 SC509352 frs102-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 SC509352 frs102-bus:FullAccounts 2024-07-01 2025-06-30 SC509352 frs102-bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 SC509352 frs102-core:CurrentFinancialInstruments 2025-06-30 SC509352 frs102-core:CurrentFinancialInstruments 2024-06-30 SC509352 frs102-core:ShareCapital 2025-06-30 SC509352 frs102-core:ShareCapital 2024-06-30 SC509352 frs102-core:RetainedEarningsAccumulatedLosses 2025-06-30 SC509352 frs102-core:RetainedEarningsAccumulatedLosses 2024-06-30 SC509352 frs102-bus:Director1 2024-07-01 2025-06-30 SC509352 frs102-core:FurnitureFittings 2024-07-01 2025-06-30 SC509352 frs102-core:FurnitureFittings 2024-06-30 SC509352 frs102-core:FurnitureFittings 2025-06-30 SC509352 frs102-core:FurnitureFittings 2024-06-30 xbrli:pure iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares

| Registered number
| SC509352

| Spectra Training Ltd |
| Unaudited Accounts |
| for the year ended |
| 30 June 2025 |

Spectra Training Ltd Balance Sheet as at 30 June 2025
| Notes |  | 2025 £ |  | 2024 £
--- | --- | --- | --- | --- | ---
Fixed assets |  |  |  |  |
Tangible assets | 3 |  | 814 |  | 1,594
|  |  | 814 |  | 1,594
Current assets |  |  |  |  |
Debtors | 4 | 0 |  | 343 |
Cash at bank and in hand |  | 8,069 |  | 27,700 |
|  | 8,069 |  | 28,043 |
Prepayments and accrued income: |  | 0 |  | 2,775 |
Creditors: amounts falling due within one year | 5 | (4,223) |  | (20,919) |
Net current assets / (liabilities) |  |  | 3,846 |  | 9,899
Total assets less current liabilities |  |  | 4,660 |  | 11,493
Provisions for liabilities |  |  | (0) |  | (0)
Accruals and deferred income |  |  | (800) |  | (5,847)
Total net assets (liabilities) |  |  | 3,860 |  | 5,646
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | 3,859 |  | 5,645
Shareholders' funds |  |  | 3,860 |  | 5,646

Spectra Training Ltd
Balance Sheet
as at 30 June 2025

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

The directors have not delivered a copy of the company's Profit and Loss account as permitted by s444(5A) of the Companies Act 2006.

For the year ending 30 June 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.

Signed on behalf of the board of directors

...............................

Mrs S Ferran

Director

Approved by the board on 19 August 2025

Company Number: SC509352 (a Private Company Limited by Shares registered in Scotland)

Registered Office:

C/O Premier Accounting
9B Dalrymple Court
Kirkintilloch
Glasgow
G66 3AA
Scotland

Spectra Training Ltd
Notes to the Accounts
for the year ended 30 June 2025

1. | Accounting policies
--- | ---
| Basis of preparation of financial statements These financial statements have been prepared under the historic cost convention in accordance with the accounting policies set out below and with section 1A of FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The presentation currency is sterling.

| Going concern basis
--- | ---
| The accounts have been prepared on the assumption that the company is able to carry on business as a going concern for the foreseeable future.

| Revenue recognition
--- | ---
| Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when goods are delivered and legal title has passed.

| Tangible fixed assets depreciation policy
--- | ---
| Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Depreciation is provided, after taking account of any grants receivable, at rates calculated to write off the cost of fixed assets, less the estimated residual value, over their estimated useful lives.
Fixtures & Fittings | 20% Straight Line

2. | Employees
--- | ---
|  | 2025 |  | 2024
| Average number of employees during the period | 1 |  | 6

3. | Tangible fixed assets
--- | ---
|  | Fixtures & Fittings |  | Total
| Cost or valuation | £ |  | £
| At 1 July 2024 | 10,923 |  | 10,923
| At 30 June 2025 | 10,923 |  | 10,923
| Depreciation |  |
| At 1 July 2024 | 9,329 |  | 9,329
| Charge for the period | 780 |  | 780
| At 30 June 2025 | 10,109 |  | 10,109
| Net book value |  |
| At 30 June 2025 | 814 |  | 814
| At 30 June 2024 | 1,594 |  | 1,594

4. | Debtors
--- | ---
|  | 2025 |  | 2024
|  | £ |  | £
| Other debtors | 0 |  | 343
|  | 0 |  | 343

5. | Creditors: amounts falling due within one year
--- | ---
|  | 2025 |  | 2024
|  | £ |  | £
| Taxation & social security | 2,858 |  | 20,605
| Other creditors | 1,365 |  | 314
|  | 4,223 |  | 20,919

6. | Related party disclosures
--- | ---
| Controlling party Mrs S Ferran is the ultimate controlling party.