Company Registration No. 15436771 (England and Wales)
Spectrum Squared Ltd
Unaudited accounts
for the year ended 31 January 2026
Spectrum Squared Ltd
Unaudited accounts
Contents
Spectrum Squared Ltd
Company Information
for the year ended 31 January 2026
Directors
Jagdeep Singh GILL
Amardeep Singh PANNU
Amarveer Singh PANNU
Mrs Sanpreet Kaur
Company Number
15436771 (England and Wales)
Registered Office
3rd Floor
45 Albemarle Street
Mayfair
London
W1S 4JL
England
Accountants
Henderson Royce Accountants Ltd
Suite 202 Oceanair House,
750-760 High Road
Leytonstone
LONDON
E11 3AW
Spectrum Squared Ltd
Statement of financial position
as at 31 January 2026
Inventories
6,591,478
4,385,682
Cash at bank and in hand
82,706
159,957
Creditors: amounts falling due within one year
(2,037,558)
(2,035,559)
Net current assets
4,817,205
2,513,845
Total assets less current liabilities
4,817,205
2,513,845
Creditors: amounts falling due after more than one year
(5,153,890)
(2,801,453)
Net liabilities
(336,685)
(287,608)
Called up share capital
(100)
(100)
Profit and loss account
(336,585)
(287,508)
Shareholders' funds
(336,685)
(287,608)
For the year ending 31 January 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 29 October 2026 and were signed on its behalf by
Jagdeep Singh GILL
Director
Company Registration No. 15436771
Spectrum Squared Ltd
Notes to the Accounts
for the year ended 31 January 2026
Spectrum Squared Ltd is a private company, limited by shares, registered in England and Wales, registration number 15436771. The registered office is 3rd Floor, 45 Albemarle Street, Mayfair, London, W1S 4JL, England.
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.
These financial statements for the year ended 31 January 2026 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 23 January 2024.
The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously.
The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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.
Work in progress
6,591,478
4,385,682
Inventory represents property stock consisting purchase of materials and other property development cost to bring the property in current position. Property stock are stated at lower of cost and net realizable value
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2026
2025
Loans from directors
2,031,958
2,031,959
Spectrum Squared Ltd
Notes to the Accounts
for the year ended 31 January 2026
7
Creditors: amounts falling due after more than one year
2026
2025
Other creditors
5,153,890
2,801,453
8
Average number of employees
During the year the average number of employees was 4 (2025: 4).