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Company Registration No. 03675275 (England and Wales)
Spectrum Telecom Services Ltd Unaudited accounts for the year ended 30 September 2025
Spectrum Telecom Services Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Spectrum Telecom Services Ltd Company Information for the year ended 30 September 2025
Directors
Ray King David Connolly
Company Number
03675275 (England and Wales)
Registered Office
90 Strawberry Vale Twickenham TW1 4SH
Accountants
Cambridge Tax Practice Partnership LLP Diss Business Hub Hopper Way Diss IP22 4GT
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Spectrum Telecom Services Ltd Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
1,349 
- 
Current assets
Debtors
5
85,710 
117,925 
Cash at bank and in hand
275,040 
507,010 
360,750 
624,935 
Creditors: amounts falling due within one year
6
(250,347)
(482,623)
Net current assets
110,403 
142,312 
Total assets less current liabilities
111,752 
142,312 
Creditors: amounts falling due after more than one year
7
(40,000)
(70,792)
Net assets
71,752 
71,520 
Capital and reserves
Called up share capital
8
100 
100 
Profit and loss account
71,652 
71,420 
Shareholders' funds
71,752 
71,520 
For the year ending 30 September 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 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 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 of Directors and authorised for issue on 10 June 2026 and were signed on its behalf by
David Connolly Director Company Registration No. 03675275
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Spectrum Telecom Services Ltd Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Spectrum Telecom Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 03675275. The registered office is 90 Strawberry Vale, Twickenham, TW1 4SH.
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.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20%
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 October 2024
127,330 
Additions
1,927 
At 30 September 2025
129,257 
Depreciation
At 1 October 2024
127,330 
Charge for the year
578 
At 30 September 2025
127,908 
Net book value
At 30 September 2025
1,349 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
85,710 
117,925 
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Spectrum Telecom Services Ltd Notes to the Accounts for the year ended 30 September 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
79,725 
102,150 
Trade creditors
78,082 
258,162 
Taxes and social security
68,078 
101,954 
Other creditors
23,462 
19,357 
Accruals
1,000 
1,000 
250,347 
482,623 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
40,000 
70,792 
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Average number of employees
During the year the average number of employees was 7 (2024: 7).
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