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REGISTERED NUMBER: 04515873 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Spectra Conservatory Roofs Limited

Spectra Conservatory Roofs Limited (Registered number: 04515873)

Contents of the Financial Statements

for the Year Ended 31 August 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 3 |

Spectra Conservatory Roofs Limited (Registered number: 04515873)

Balance Sheet

31 August 2025

| 31.8.25 | 31.8.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 10,804 |  | 13,376 |  |

CURRENT ASSETS

Stocks | 51,025 |  | 77,002 |  |

Debtors | 5 | 20,789 |  | 74,142 |  |

Cash at bank and in hand | 36,674 |  | 49,325 |  |

108,488 |  | 200,469 |  |

CREDITORS

Amounts falling due within one year | 6 | 113,540 |  | 132,111 |  |

NET CURRENT (LIABILITIES)/ASSETS | (5,052 | ) | 68,358 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 5,752 |  | 81,734 |  |

PROVISIONS FOR LIABILITIES | 2,373 |  | 2,994 |  |

NET ASSETS | 3,379 |  | 78,740 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 3,279 |  | 78,640 |  |

SHAREHOLDERS' FUNDS | 3,379 |  | 78,740 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Spectra Conservatory Roofs Limited (Registered number: 04515873)

Balance Sheet - continued

31 August 2025

The 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.

The financial statements were approved by the director and authorised for issue on 12 March 2026 and were signed by:

D J Goddard - Director

Spectra Conservatory Roofs Limited (Registered number: 04515873)

Notes to the Financial Statements

for the Year Ended 31 August 2025

1. | STATUTORY INFORMATION

| Spectra Conservatory Roofs Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 04515873

| Registered office: | First Floor Cef Building

| Broomhill Way

| Torquay

| Devon

| TQ2 7QN

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

| Critical accounting judgements and key sources of estimation uncertainty

| In applying the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery etc | - | 25% on reducing balance, 15% on reducing balance and 10% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Spectra Conservatory Roofs Limited (Registered number: 04515873)

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company holds the following financial instruments:

| - Short term trade and other debtors and creditors;

| - Cash and bank balances.

| All financial instruments are classified as basic.

| The company has chosen to apply the recognition and measurement principles in FRS102.

| Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument and derecognised when in the case of assets, the contractual rights to cash flows from the assets expire or substantially all the risks and rewards of ownership are transferred to another party, or in the case of liabilities, when the company's obligations are discharged, expire or are cancelled.

| Basic financial assets comprise short term trade and other debtors and cash and bank balances. Basic financial liabilities comprise short term trade and other creditors.

| Such instruments are initially measured at transaction price, including transaction costs, and are subsequently carried at the undiscounted amount of the cash or other consideration expected to be paid or received, after taking account of impairment adjustments.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Spectra Conservatory Roofs Limited (Registered number: 04515873)

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Going concern

| At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 6 (2024 - 7 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 September 2024

| and 31 August 2025 | 225 |  | 96,158 |  | 96,383 |  |

| DEPRECIATION

| At 1 September 2024 | - |  | 83,007 |  | 83,007 |  |

| Charge for year | - |  | 2,572 |  | 2,572 |  |

| At 31 August 2025 | - |  | 85,579 |  | 85,579 |  |

| NET BOOK VALUE

| At 31 August 2025 | 225 |  | 10,579 |  | 10,804 |  |

| At 31 August 2024 | 225 |  | 13,151 |  | 13,376 |  |

Spectra Conservatory Roofs Limited (Registered number: 04515873)

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

4. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and

| machinery

| etc

£ |

| COST

| At 1 September 2024 | 23,705 |  |

| Transfer to ownership | (23,705 | ) |

| At 31 August 2025 | - |  |

| DEPRECIATION

| At 1 September 2024 | 18,080 |  |

| Transfer to ownership | (18,080 | ) |

| At 31 August 2025 | - |  |

| NET BOOK VALUE

| At 31 August 2025 | - |  |

| At 31 August 2024 | 5,625 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.8.25 |  | 31.8.24

£ | £ |

| Trade debtors | 17,368 |  | 52,207 |  |

| Other debtors | 3,421 |  | 21,935 |  |

20,789 |  | 74,142 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.8.25 |  | 31.8.24

£ | £ |

| Hire purchase contracts | - |  | 938 |  |

| Trade creditors | 34,066 |  | 106,194 |  |

| Taxation and social security | 7,441 |  | 2,896 |  |

| Other creditors | 72,033 |  | 22,083 |  |

113,540 |  | 132,111 |  |