REGISTERED NUMBER: 04083582 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Spectrum Social Care Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Miss J V Smith

Miss S E Smith

Ms R Hutton

REGISTERED OFFICE:

125 John Street

Sheffield

South Yorkshire

S2 4QX

REGISTERED NUMBER:

04083582 (England and Wales)

ACCOUNTANTS:

Royston Parkin Limited

2 President Buildings

Savile Street East

Sheffield

South Yorkshire

S4 7UQ

FIXED ASSETS

Property, plant and equipment

4

2,583

3,229

CURRENT ASSETS

Debtors

5

810,320

812,446

Cash at bank and in hand

425,283

309,370

1,235,603

1,121,816

CREDITORS

Amounts falling due within one year

6

849,026

811,974

NET CURRENT ASSETS

386,577

309,842

TOTAL ASSETS LESS CURRENT LIABILITIES

389,160

313,071

CREDITORS

Amounts falling due after more than one year

7

-

(8,333

)

PROVISIONS FOR LIABILITIES

(646

)

(807

)

NET ASSETS

388,514

303,931

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

388,512

303,929

388,514

303,931

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 October 2025 and were signed on its behalf by:

Miss J V Smith - Director

1.	STATUTORY INFORMATION

Spectrum Social Care Ltd 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.

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

Revenue 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.

Plant and machinery etc

-

25% on reducing balance, 25% on cost and 20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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 52 (2024 - 20 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 August 2024

and 31 July 2025

49,436

DEPRECIATION

At 1 August 2024

46,207

Charge for year

646

At 31 July 2025

46,853

NET BOOK VALUE

At 31 July 2025

2,583

At 31 July 2024

3,229

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

83,939

71,767

Other debtors

726,381

740,679

810,320

812,446

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

8,352

10,009

Trade creditors

17,113

12,256

Taxation and social security

84,860

48,713

Other creditors

738,701

740,996

849,026

811,974

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

8,333

8.	OFF-BALANCE SHEET ARRANGEMENTS

In January 2025 Lloyds bank registered a charge against Spectrum Social Care's income. This charge is related to loan received in an associated company.