Company Registration No. 04820855 (England and Wales)
SPECTRUM FIRE (UK) LIMITED
Unaudited accounts
for the year ended 31 March 2026
SPECTRUM FIRE (UK) LIMITED
Statement of financial position
as at 31 March 2026
Intangible assets
38,092
58,726
Tangible assets
205,033
203,508
Investment property
220,000
170,145
Cash at bank and in hand
187,126
270,086
Creditors: amounts falling due within one year
(558,479)
(504,016)
Net current assets
162,768
220,133
Total assets less current liabilities
625,893
652,512
Creditors: amounts falling due after more than one year
(69,917)
(91,910)
Provisions for liabilities
Deferred tax
(61,833)
(49,356)
Net assets
494,143
511,246
Called up share capital
100
100
Profit and loss account
494,043
511,146
Shareholders' funds
494,143
511,246
For the year ending 31 March 2026 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 23 October 2026 and were signed on its behalf by
David Ben Horam
Director
Company Registration No. 04820855
SPECTRUM FIRE (UK) LIMITED
Notes to the Accounts
for the year ended 31 March 2026
SPECTRUM FIRE (UK) LIMITED is a private company, limited by shares, registered in England and Wales, registration number 04820855. The registered office is Belgrade Business Centre, Denington Road, Denington Industrial Estate, Wellingborough, Northamptonshire, NN8 2QH, United Kingdom.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
20% reducing balance
Computer equipment
33% reducing balance
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
SPECTRUM FIRE (UK) LIMITED
Notes to the Accounts
for the year ended 31 March 2026
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Intangible fixed assets
Goodwill
Other
Total
At 1 April 2025
375,000
13,318
388,318
At 31 March 2026
375,000
13,318
388,318
At 1 April 2025
318,750
10,842
329,592
Charge for the year
18,750
1,884
20,634
At 31 March 2026
337,500
12,726
350,226
At 31 March 2026
37,500
592
38,092
At 31 March 2025
56,250
2,476
58,726
SPECTRUM FIRE (UK) LIMITED
Notes to the Accounts
for the year ended 31 March 2026
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 April 2025
51,578
320,476
14,868
50,957
437,879
Additions
-
55,440
-
583
56,023
At 31 March 2026
51,578
375,916
14,868
51,540
493,902
At 1 April 2025
36,253
140,448
12,869
44,801
234,371
Charge for the year
3,072
48,925
398
2,103
54,498
At 31 March 2026
39,325
189,373
13,267
46,904
288,869
At 31 March 2026
12,253
186,543
1,601
4,636
205,033
At 31 March 2025
15,325
180,028
1,999
6,156
203,508
Carrying values included above held under finance leases and hire purchase contracts:
£
£
- Motor vehicles
86,892
115,863
Fair value at 1 April 2025
170,145
Net gain from fair value adjustments
49,855
The property was independently valued in March 2026.
Amounts falling due within one year
Trade debtors
465,836
388,454
Accrued income and prepayments
15,905
13,229
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Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
7,576
45,454
Obligations under finance leases and hire purchase contracts
38,368
46,595
Trade creditors
165,657
87,485
Taxes and social security
171,995
183,062
Other creditors
2,722
3,500
Loans from directors
58,132
52,014
SPECTRUM FIRE (UK) LIMITED
Notes to the Accounts
for the year ended 31 March 2026
9
Creditors: amounts falling due after more than one year
2026
2025
Obligations under finance leases and hire purchase contracts
69,917
84,334
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
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Average number of employees
During the year the average number of employees was 24 (2025: 21).