SPECTRA FILMS LIMITED

SPECTRA FILMS LIMITED
Contents Page
For the year ended 30 June 2025

Statement of Financial Position	1
Notes to the Financial Statements	2

SPECTRA FILMS LIMITED
Statement of Financial Position
As at 30 June 2025

	Notes	2025 £	2024 £
Current assets
Debtors		21,695	95,146
Cash at bank and in hand		2,559	8,269
		24,254	103,415
Creditors: amount falling due within one year		(22,842)	(40,471)
Net current assets		1,412	62,944

Total assets less current liabilities		1,412	62,944
Net assets		1,412	62,944

Capital and reserves
Called up share capital	3	60	60
Profit and loss account		1,352	62,884
Shareholders' funds		1,412	62,944

For the year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
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.

These 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 income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 01 July 2026 and were signed on its behalf by:

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Simone BATTISTELLA
Director

1

SPECTRA FILMS LIMITED
Notes to the Abridged Financial Statements
For the year ended 30 June 2025

General Information

SPECTRA FILMS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 13940046, registration address 65 Staverton Road, London, NW2 5HA.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 0 (2024 : 0).

3.

Share Capital

Authorised
60 Class A shares of £1.00 each

Allotted, called up and fully paid	2025 £		2024 £
60 Class A shares of £1.00 each	60		60
	60		60

2

Registered Number: 13940046
England and Wales
SPECTRA FILMS LIMITED

Abridged Accounts

Period of accounts Start date: 01 July 2024 End date: 30 June 2025