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# SPECTRAL NETWORKS LTD

## Company Registration Number:
12286879 (England and Wales)

## Unaudited statutory accounts for the year ended 31 October 2025

## Period of accounts

## Start date: 1 November 2024

## End date: 31 October 2025

# SPECTRAL NETWORKS LTD

## Contents of the Financial Statements

for the Period Ended 31 October 2025

Directors report |
Profit and loss |
Balance sheet |
Additional notes |
Balance sheet notes |

# SPECTRAL NETWORKS LTD

Directors' report period ended 31 October 2025

The directors present their report with the financial statements of the company for the period ended 31 October 2025

Principal activities of the company

Spectral Networks is a commodity trading house and an international distribution company specialising in the physical trading of soft commodities and other valued commodities. We identify value and transact on attractive opportunities across the commodities supply chain, from distributing and trading commodities to investing in physical assets. Our trading activities are driven by our deep understanding of supply and demand fundamentals in global markets. Commodity trading requires global awareness and connections and as a result we are involved in all aspects of trading, pricing, structuring and distribution to our clients. As a competent and experienced partner we take special consideration of the individual requirements of our clients. Having established long standing relationships with our suppliers we help our clients lower their buying costs decisively without having to compromise on excellent quality and exceptional service. Building upon invaluable market insight, knowledge and trading experience across multiple commodity markets, we have developed a global portfolio through a dynamic trading infrastructure At the heart of global supply, Spectral Networks connects producers and consumers of vital commodities - efficiently, reliably and responsibly. Across our global network, we deploy infrastructure, logistics and our deep understanding of markets to make global supply chains more efficient. As a company, we have diversified and made changes to adapt to the ever changing economic challenges. We now have a large and successful arm that caters for a range of commodities, from sourcing and supplying food, meat, fish and seafood products to wholesalers, distributors and retailers across the country. With our expert team and wealth of experience we have been able to expand our suppliers and customers database exponentially.

Directors

The director shown below has held office during the whole of the period from
1 November 2024 to 31 October 2025

Umo Asuquo Antia,

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
1 May 2026

And signed on behalf of the board by:
Name: Umo Asuquo Antia,
Status: Director

# SPECTRAL NETWORKS LTD

## Profit And Loss Account

for the Period Ended 31 October 2025

| 2025 | 2024
--- | --- | ---
| £ | £
Turnover: | 38,821,637 | 33,736,512
Cost of sales: | ( 30,876,451 ) | ( 27,688,131 )
Gross profit(or loss): | 7,945,186 | 6,048,381
Distribution costs: | ( 345,906 ) | ( 237,366 )
Administrative expenses: | ( 3,236,529 ) | ( 2,752,410 )
Operating profit(or loss): | 4,362,751 | 3,058,605
Profit(or loss) before tax: | 4,362,751 | 3,058,605
Tax: | ( 1,090,688 ) | ( 764,651 )
Profit(or loss) for the financial year: | 3,272,063 | 2,293,954

# SPECTRAL NETWORKS LTD

## Balance sheet

As at 31 October 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Called up share capital not paid: |  | 0 | 0
Fixed assets
Tangible assets: | 3 | 2,306,140 | 2,074,542
Total fixed assets: |  | 2,306,140 | 2,074,542
Current assets
Stocks: | 4 | 1,367,369 | 1,801,328
Debtors: | 5 | 432,268 | 392,137
Cash at bank and in hand: |  | 825,362 | 862,402
Total current assets: |  | 2,624,999 | 3,055,867
Creditors: amounts falling due within one year: | 6 | ( 178,582 ) | ( 149,915 )
Net current assets (liabilities): |  | 2,446,417 | 2,905,952
Total assets less current liabilities: |  | 4,752,557 | 4,980,494
Total net assets (liabilities): |  | 4,752,557 | 4,980,494
Capital and reserves
Called up share capital: |  | 100 | 100
Profit and loss account: |  | 4,752,457 | 4,980,394
Total Shareholders' funds: |  | 4,752,557 | 4,980,494

The notes form part of these financial statements

# SPECTRAL NETWORKS LTD

## Balance sheet statements

For the year ending 31 October 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.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 1 May 2026
and signed on behalf of the board by:

Name: Umo Asuquo Antia,
Status: Director

The notes form part of these financial statements

# SPECTRAL NETWORKS LTD

## Notes to the Financial Statements

for the Period Ended 31 October 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

# SPECTRAL NETWORKS LTD

## Notes to the Financial Statements

for the Period Ended 31 October 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 48 | 44

# SPECTRAL NETWORKS LTD

## Notes to the Financial Statements

for the Period Ended 31 October 2025

## 3. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
At 1 November 2024 |  |  |  | 2,074,542 |  | 2,074,542
Additions |  |  |  | 231,598 |  | 231,598
Disposals |  |  |  |  |  |
Revaluations |  |  |  |  |  |
Transfers |  |  |  |  |  |
At 31 October 2025 |  |  |  | 2,306,140 |  | 2,306,140
Depreciation |  |  |  |  |  |
At 1 November 2024 |  |  |  |  |  |
Charge for year |  |  |  |  |  |
On disposals |  |  |  |  |  |
Other adjustments |  |  |  |  |  |
At 31 October 2025 |  |  |  |  |  |
Net book value |  |  |  |  |  |
At 31 October 2025 |  |  |  | 2,306,140 |  | 2,306,140
At 31 October 2024 |  |  |  | 2,074,542 |  | 2,074,542

# SPECTRAL NETWORKS LTD

## Notes to the Financial Statements

for the Period Ended 31 October 2025

## 4. Stocks

| 2025 | 2024
--- | --- | ---
| £ | £
Stocks | 1,367,369 | 1,801,328
Total | 1,367,369 | 1,801,328

# SPECTRAL NETWORKS LTD

## Notes to the Financial Statements

for the Period Ended 31 October 2025

## 5. Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Trade debtors | 432,268 | 392,137
Total | 432,268 | 392,137

# SPECTRAL NETWORKS LTD

## Notes to the Financial Statements

for the Period Ended 31 October 2025

## 6. Creditors: amounts falling due within one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Other creditors | 178,582 | 149,915
Total | 178,582 | 149,915