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Registered Number: 15707927
England and Wales
PROPERTY SPECTRUM LIMITED
Abridged Accounts
Period of accounts Start date: 08 May 2024 End date: 31 May 2025

PROPERTY SPECTRUM LIMITED Accountants' Report For the Period 08 May 2024 to 31 May 2025
Report to the directors on the preparation of the unaudited statutory accounts of PROPERTY SPECTRUM LIMITED for the year ended 31 May 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of PROPERTY SPECTRUM LIMITED for the year ended 31 May 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of PROPERTY SPECTRUM LIMITED, as a body, in accordance with the terms of our engagement letter dated 06 February 2026. Our work has been undertaken solely to prepare for your approval the accounts of PROPERTY SPECTRUM LIMITED and state those matters that we have agreed to state to the Board of Directors of PROPERTY SPECTRUM LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than PROPERTY SPECTRUM LIMITED and its Board of Directors as a body for our work or for this report. It is your duty to ensure that PROPERTY SPECTRUM LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of PROPERTY SPECTRUM LIMITED. You consider that PROPERTY SPECTRUM LIMITED is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of PROPERTY SPECTRUM LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 May 2025. .................................................... OCEAN AIR ACCOUNTANTS LIMITED Suite 200 750-760 High Road Leytonstone, London E11 3AW 06 February 2026 1

PROPERTY SPECTRUM LIMITED Statement of Financial Position As at 31 May 2025
| Notes | 2025 £
--- | --- | ---
Fixed assets |  |
Tangible fixed assets | 3 | 191,070
|  | 191,070
Current assets |  |
Cash at bank and in hand |  | 3,026
Net current assets |  | 3,026
Total assets less current liabilities |  | 194,096
Creditors: amount falling due after more than one year |  | (200,000)
Net assets |  | (5,904)
Capital and reserves |  |
Called up share capital |  | 100
Profit and loss account |  | (6,004)
Shareholders' funds |  | (5,904)
For the period ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 06 February 2026 and were signed by:
------------------------------- Nikolay Ihtimanliyski Director
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PROPERTY SPECTRUM LIMITED Notes to the Abridged Financial Statements For the Period 08 May 2024 to 31 May 2025
General Information PROPERTY SPECTRUM LIMITED is a private company, limited by shares, registered in England and Wales, registration number 15707927, registration address 18 Cromer Road, Sale, M33 3EN. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
2. | Average number of employees Average number of employees during the period was 0.
3. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Total
| £ |  | £
At 08 May 2024 | - |  | -
Additions | 191,070 |  | 191,070
Disposals | - |  | -
At 31 May 2025 | 191,070 |  | 191,070
Depreciation
At 08 May 2024 | - |  | -
Charge for period | - |  | -
On disposals | - |  | -
At 31 May 2025 | - |  | -
Net book values
Closing balance as at 31 May 2025 | 191,070 |  | 191,070
Opening balance as at 08 May 2024 | - |  | -
4. | Related parties During the year the company entered into the following transactions with related parties:
| Transaction value - income/(expenses) |  | Balance owed by/(owed to)
--- | --- | --- | ---
| 2025 £ |  | 2025 £
DIRECT DRYLINE SOLUTIONS LIMITED | 0 |  | 200,000
Intercompany loan of £200,000 received from the related entity
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