REGISTERED NUMBER: 05847765 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2026

FOR

SPECTRUM STONE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

AJ Oxer

M L Pond

REGISTERED OFFICE:

115c Milton Road

Cambridge

CB4 1XE

REGISTERED NUMBER:

05847765 (England and Wales)

ACCOUNTANTS:

Prentis & Co LLP

Accountants and Business Advisers

115c Milton Road

Cambridge

CB4 1XE

FIXED ASSETS

Tangible assets

4

13,784

2,228

CURRENT ASSETS

Stocks

1,000

1,000

Debtors

5

46,210

55,150

Cash at bank

47,111

17,484

94,321

73,634

CREDITORS

Amounts falling due within one year

6

25,217

19,041

NET CURRENT ASSETS

69,104

54,593

TOTAL ASSETS LESS CURRENT LIABILITIES

82,888

56,821

CAPITAL AND RESERVES

Called up share capital

50

50

Capital redemption reserve

50

50

Retained earnings

82,788

56,721

SHAREHOLDERS' FUNDS

82,888

56,821

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 September 2026 and were signed on its behalf by:

M L Pond - Director

1.	STATUTORY INFORMATION

Spectrum Stone Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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 historical cost convention.

Turnover

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

Tangible fixed assets

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

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on cost

Stocks

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

Taxation

Taxation for the year comprises current tax. Tax is recognised in the Profit & 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 June 2025

32,352

19,399

51,751

Additions

16,794

-

16,794

At 31 May 2026

49,146

19,399

68,545

DEPRECIATION

At 1 June 2025

30,124

19,399

49,523

Charge for year

5,238

-

5,238

At 31 May 2026

35,362

19,399

54,761

NET BOOK VALUE

At 31 May 2026

13,784

-

13,784

At 31 May 2025

2,228

-

2,228

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

20,514

42,597

Accrued income

20,000

-

Prepayments

5,696

12,553

46,210

55,150

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

77

-

Tax

15,258

15,679

Social security and other taxes

1,950

1,299

VAT

5,414

262

Directors' current accounts

408

401

Accruals and deferred income

2,110

1,400

25,217

19,041

7.	ULTIMATE CONTROLLING PARTY