Spectrum Care Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04563540 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

Spectrum Care Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Z H Y Datoo

A Pradhan

S Virani

S Hasham

A M Thobani

R A Datoo

REGISTERED OFFICE:

Second Floor, 5 Princeton Mews

167-169 London Road

Kingston Upon Thames

Surrey

KT2 6PT

REGISTERED NUMBER:

04563540 (England and Wales)

AUDITORS:

Cartwrights

Chartered Accountants and Business Advisors

Statutory Auditor

Regency House

33 Wood Street

Barnet

Hertfordshire

EN5 4BE

FIXED ASSETS

Tangible assets

5

178,227

185,746

CURRENT ASSETS

Debtors

6

321,910

347,276

Cash at bank and in hand

278,356

403,332

600,266

750,608

CREDITORS

Amounts falling due within one year

7

475,742

789,264

NET CURRENT ASSETS/(LIABILITIES)

124,524

(38,656

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

302,751

147,090

PROVISIONS FOR LIABILITIES

8

840

1,768

NET ASSETS

301,911

145,322

CAPITAL AND RESERVES

Called up share capital

360

Share premium

34,640

Retained earnings

266,911

110,322

SHAREHOLDERS' FUNDS

301,911

145,322

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 May 2026 and were signed on its behalf by:

A Pradhan - Director

1.	STATUTORY INFORMATION

Spectrum Care Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Compliance with accounting standards

The financial statements have been prepared under the historical cost convention.

Significant judgements and estimates

In the application of the company's accounting policies, the directors are required to make judgement, estimates and assumptions about the carrying amount 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 where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

In the director's view, there are no significant jusdgements or estimates made.

Turnover

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

Revenue recognition - rebates receivable

Turnover is recognised when significant risks and rewards of ownership of the rebate income have transferred to the company, the amount of rebate can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rebates receivable are recognised in the month of product purchase or service provided from approved suppliers by the members of the buying group.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Long leasehold

-

2% on cost

Fixtures and fittings

-

25% on cost

Land is not depreciated.

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.

Hire purchase and leasing commitments

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 8 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Long

and

leasehold

fittings

Totals

£

COST

At 1 January 2025

172,492

26,418

198,910

Additions

-

1,659

At 31 December 2025

172,492

28,077

200,569

DEPRECIATION

At 1 January 2025

861

12,303

13,164

Charge for year

3,450

5,728

9,178

At 31 December 2025

4,311

18,031

22,342

NET BOOK VALUE

At 31 December 2025

168,181

10,046

178,227

At 31 December 2024

171,631

14,115

185,746

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

Trade debtors

165,128

137,682

Other debtors

156,782

209,594

321,910

347,276

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

Trade creditors

363,344

679,476

Taxation and social security

55,178

52,065

Other creditors

57,220

57,723

475,742

789,264

8.	PROVISIONS FOR LIABILITIES

31/12/25

31/12/24

£

Deferred tax

Accelerated capital allowances

840

1,768

Deferred

tax

£

Balance at 1 January 2025

1,768

Provided during year

(928

)

Balance at 31 December 2025

840

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Andrew Hill FCA (Senior Statutory Auditor)

for and on behalf of Cartwrights

10.	RELATED PARTY DISCLOSURES

At the balance sheet date the company owed the following amounts to the directors:

2025

2024

£

Z Datoo

-

A Pradhan

10,000

S Virani

10,000

S Hasham

10,000

R Datoo

5,000

A Thobani

5,000

11.	ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party.