Spectral Systems Limited - Limited company - abbreviated - 11.6
Spectral Systems Limited - Limited company - abbreviated - 11.6
| REGISTERED NUMBER: |
| Abbreviated Accounts for the Year Ended 31 December 2014 |
| for |
| Spectral Systems Limited |
| Spectral Systems Limited (Registered number: 03477931) |
| Contents of the Abbreviated Accounts |
| for the Year Ended 31 December 2014 |
| Page |
| Company Information | 1 |
| Abbreviated Balance Sheet | 2 |
| Notes to the Abbreviated Accounts | 4 |
| Chartered Accountants' Report | 6 |
| Spectral Systems Limited |
| Company Information |
| for the Year Ended 31 December 2014 |
| DIRECTOR: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Spectral Systems Limited (Registered number: 03477931) |
| Abbreviated Balance Sheet |
| 31 December 2014 |
| 31/12/14 | 31/12/13 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 2 |
| CURRENT ASSETS |
| Debtors |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CAPITAL AND RESERVES |
| Called up share capital | 3 |
| Profit and loss account |
| SHAREHOLDERS' FUNDS |
| The director acknowledges his 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. |
| Spectral Systems Limited (Registered number: 03477931) |
| Abbreviated Balance Sheet - continued |
| 31 December 2014 |
| The financial statements were approved by the director on |
| Spectral Systems Limited (Registered number: 03477931) |
| Notes to the Abbreviated Accounts |
| for the Year Ended 31 December 2014 |
| 1. | ACCOUNTING POLICIES |
| Accounting convention |
| The financial statements have been prepared under the historical cost convention and in accordance |
| with the Financial Reporting Standard for Smaller Entities (effective April 2008). |
| Turnover |
| Turnover represents net invoiced sales of services, excluding value added tax, except in respect of |
| service contracts where turnover is recognised when the company obtains the right to consideration. |
| Tangible fixed assets |
| Computer equipment | - |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at |
| the balance sheet date. |
| 2. | TANGIBLE FIXED ASSETS |
| Total |
| £ |
| COST |
| At 1 January 2014 |
| Additions |
| At 31 December 2014 |
| DEPRECIATION |
| At 1 January 2014 |
| Charge for year |
| At 31 December 2014 |
| NET BOOK VALUE |
| At 31 December 2014 |
| At 31 December 2013 |
| 3. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 31/12/14 | 31/12/13 |
| value: | £ | £ |
| Ordinary shares | £1 |
| Spectral Systems Limited (Registered number: 03477931) |
| Notes to the Abbreviated Accounts - continued |
| for the Year Ended 31 December 2014 |
| 4. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES |
| The following advances and credits to a director subsisted during the years ended 31 December 2014 |
| and 31 December 2013: |
| 31/12/14 | 31/12/13 |
| £ | £ |
| Balance outstanding at start of year |
| Amounts repaid | ( |
) | ( |
) |
| Balance outstanding at end of year |
| Chartered Accountants' Report to the Director |
| on the Unaudited Financial Statements of |
| Spectral Systems Limited |
| The following reproduces the text of the report prepared for the director in respect of the company's |
| annual unaudited financial statements, from which the unaudited abbreviated accounts (set out on |
| pages two to five) have been prepared. |
| In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your |
| approval the financial statements of Spectral Systems Limited for the year ended 31 December 2014 which |
| comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's |
| accounting records and from information and explanations you have given us. |
| As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook. |
| This report is made solely to the director of Spectral Systems Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Spectral Systems Limited and state those matters that we have agreed to state to the director of Spectral Systems Limited in this report in accordance with AAF 2/10 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report. |
| It is your duty to ensure that Spectral Systems Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Spectral Systems Limited. You consider that Spectral Systems Limited is exempt from the statutory audit requirement for the year. |
| We have not been instructed to carry out an audit or a review of the financial statements of Spectral Systems |
| Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or |
| information and explanations you have given to us and we do not, therefore, express any opinion on the |
| statutory financial statements. |
| 10 July 2015 |