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Company Registration No. 07019951 (England and Wales)
Spectrum Building Care Ltd Unaudited accounts for the year ended 31 August 2025
Spectrum Building Care Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Spectrum Building Care Ltd Company Information for the year ended 31 August 2025
Director
Lucian Ivan
Company Number
07019951 (England and Wales)
Registered Office
7-10 ADAM STREET LONDON WC2N 6AA
Accountants
Q Accountants Ltd 411 Oxford Street Office 1.01 London W1C 2PE
- 3 -
Spectrum Building Care Ltd Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
170,130 
156,951 
Investments
5
60,307 
60,307 
230,437 
217,258 
Current assets
Debtors
6
670,400 
525,363 
Cash at bank and in hand
407,829 
256,622 
1,078,229 
781,985 
Creditors: amounts falling due within one year
7
(558,172)
(123,747)
Net current assets
520,057 
658,238 
Total assets less current liabilities
750,494 
875,496 
Creditors: amounts falling due after more than one year
8
(7,704)
(65,081)
Net assets
742,790 
810,415 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
742,789 
810,414 
Shareholders' funds
742,790 
810,415 
For the year ending 31 August 2025 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 28 April 2026 and were signed on its behalf by
Lucian Ivan Director Company Registration No. 07019951
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Spectrum Building Care Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Spectrum Building Care Ltd is a private company, limited by shares, registered in England and Wales, registration number 07019951. The registered office is 7-10 ADAM STREET, LONDON, WC2N 6AA.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
4
Motor vehicles
5
Fixtures & fittings
4
Computer equipment
4
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 September 2024
44,153 
346,647 
8,664 
30,122 
429,586 
Additions
- 
79,468 
- 
2,256 
81,724 
At 31 August 2025
44,153 
426,115 
8,664 
32,378 
511,310 
Depreciation
At 1 September 2024
38,327 
217,754 
3,155 
13,399 
272,635 
Charge for the year
5,542 
54,151 
1,430 
7,422 
68,545 
At 31 August 2025
43,869 
271,905 
4,585 
20,821 
341,180 
Net book value
At 31 August 2025
284 
154,210 
4,079 
11,557 
170,130 
At 31 August 2024
5,826 
128,893 
5,509 
16,723 
156,951 
- 5 -
Spectrum Building Care Ltd Notes to the Accounts for the year ended 31 August 2025
5
Investments
Other investments 
£ 
Valuation at 1 September 2024
60,307 
Valuation at 31 August 2025
60,307 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
342,556 
326,763 
Other debtors
327,844 
47,336 
670,400 
374,099 
Amounts falling due after more than one year
Amounts due from group undertakings etc.
- 
151,264 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
103,054 
85,626 
Trade creditors
57,300 
38,044 
Taxes and social security
313,070 
- 
Loans from directors
36,338 
77 
Deferred income
48,410 
- 
558,172 
123,747 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
7,477 
14,720 
Obligations under finance leases and hire purchase contracts
227 
50,361 
7,704 
65,081 
9
Average number of employees
During the year the average number of employees was 8 (2024: 8).
- 6 -