Spectra Training Ltd

	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

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

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

Employees
	2025	2024
Average number of employees during the period	1	6

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

Debtors
	2025	2024
	£	£
Other debtors	0	343
	0	343

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.