Registered number
02571158
Spector Electronic Services Limited
Filleted Accounts
31 December 2025

Spector Electronic Services Limited
Registered number: | 02571158
Balance Sheet
as at 31 December 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 350,469 |  |  | 350,551
Current assets
Debtors | 4 |  | (2,495) |  |  | (2,495)
Cash at bank |  |  | 55,070 |  |  | 29,543
|  |  | 52,575 |  |  | 27,048
Creditors: amounts falling due within one year | 5 |  | (42,805) |  |  | (34,683)
Net current assets/(liabilities) |  |  |  | 9,770 |  |  | (7,635)
Total assets less current liabilities |  |  |  | 360,239 |  |  | 342,916
Creditors: amounts falling due after more than one year | 6 |  |  | (30,000) |  |  | (30,000)
Provisions for liabilities |  |  |  | (30,000) |  |  | (50,440)
Net assets |  |  |  | 300,239 |  |  | 262,476
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Profit and loss account |  |  |  | 300,139 |  |  | 262,376
Shareholders' funds |  |  |  | 300,239 |  |  | 262,476
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
D Vaid
Director
Approved by the board on 30 March 2026

Spector Electronic Services Limited
Notes to the Accounts
for the year ended 31 December 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). The financial statements have been prepared under the historical convention as modified by the revaluation of certain assets.
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Plant and machinery | Reducing balance 15%
| Investments
| The property is valued annually and the aggregate surplus or deficit arising from changes in market value is transferred to retained earnings. Changes in fair value are included in the profit and loss account.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 1 |  | 1
3 | Tangible fixed assets
|  |  |  | Land and buildings |  | Plant and machinery etc |  | Total
£ | £ | £
| Cost
| At 1 January 2025 | 350,000 |  | 7,010 |  | 357,010
| At 31 December 2025 | 350,000 |  | 7,010 |  | 357,010
| Depreciation
| At 1 January 2025 | - |  | 6,459 |  | 6,459
| Charge for the year | - |  | 82 |  | 82
| At 31 December 2025 | - |  | 6,541 |  | 6,541
| Net book value
| At 31 December 2025 | 350,000 |  | 469 |  | 350,469
| At 31 December 2024 | 350,000 |  | 551 |  | 350,551
| Freehold land and buildings: | 2025 |  | 2024
£ | £
| Historical cost | 122,826 |  | 122,826
| Cumulative depreciation based on historical cost | - |  | -
|  |  |  |  |  | 122,826 |  | 122,826
| The property was valued on an open market basis on 31 December 2025 at £350,000 by the director. ( 2024 - £350,000)
4 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | (2,495) |  | (2,495)
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Corporation tax | 4,100 |  | 450
| Other taxes and social security costs | 1,247 |  | (1,527)
| Other creditors | 37,458 |  | 35,760
|  |  |  |  |  | 42,805 |  | 34,683
6 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Other creditors | 30,000 |  | 30,000
7 | Retained Earnings
| The retained earnings of £300,139 (2024- £262,376) comprise distributable reserves of £102,964 (2024 - £85,642) and non distributable reserves £197,175 ( 2024 £176,734)
8 | Other information
| Spector Electronic Services Limited is a private company limited by shares and incorporated in England. Its registered office is:
| 132 Leicester Road
| Barnet
| Herts
| EN5 5DN

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