FRS102 1A Filleted


Company registration number:						NI657068
SPECDIGITAL SOLUTIONS LIMITED

Balance sheet
as at 30 November 2025

		2025		2024
	Note	£	£	£	£
Fixed assets
Tangible assets	4	10,450		7,993
			10,450		7,993
Current assets
Stocks		6,450		5,750
Debtors		139,659		180,627
Cash at bank and in hand		6,092		10,346
			152,201		196,723
Creditors: amounts falling due within one year	5		(75,072)		(102,912)
Net current assets			77,129		93,811
Total assets less current liabilities			87,579		101,804
Creditors: Amounts falling due after more than one year	6		-		(10,419)
NET ASSETS			87,579		91,385

Capital and reserves
Called up share capital			10		10
Profit and loss account			87,569		91,375
TOTAL EQUITY			87,579		91,385


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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.

1


SPECDIGITAL SOLUTIONS LIMITED

Notes to the financial statements
for the year ended 30 November 2025


1	Company information

	SPECDIGITAL SOLUTIONS LIMITED is a private company registered in Northern Ireland. Its registered number is NI657068. The company is limited by shares. Its registered office is 198 Malone Road, Belfast, County Antrim, BT9 5LQ.

2	Accounting policies

	Basis of preparing the financial statements
	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. The financial statements have been prepared under the historic cost convention.

	Going concern
	In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.

	The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.

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

	Intangible assets
	Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

	Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.


	Tangible fixed assets
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

	Plant and machinery etc.:
	Fixtures & Fittings	-	10% reducing balance
	Computer Equipment	-	10% reducing balance

	Stocks
	Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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SPECDIGITAL SOLUTIONS LIMITED

Notes to the financial statements - continued
for the year ended 30 November 2025

2	Accounting policies - continued

	Taxation
	Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

	Current 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.

3	Average number of employees

	During the year the average number of employees was 1 (2024 - 1).

4	Tangible fixed assets

		Plant and machinery etc.
		£
	Cost
	At 1 December 2024	12,151
	Additions	3,618
	At 30 November 2025	15,769

	Depreciation
	At 1 December 2024	4,158
	Charge for year	1,161
	At 30 November 2025	5,319

	Net book value
	At 30 November 2025	10,450

	At 30 November 2024	7,993


4


	Company registration number:		NI657068
	SPECDIGITAL SOLUTIONS LIMITED

	Balance sheet - continued
	as at 30 November 2025

	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 Profit and loss account has not been delivered to the Registrar.

	Signed by:

	Mr N Hobson, Director
	9 July 2026

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	Company registration number:	NI657068

	Annual report and unaudited financial statements
	for the year ended 30 November 2025
	for
	SPECDIGITAL SOLUTIONS LIMITED


	Pages for filing with the Registrar