Abbreviated Company Accounts - SPECTRUM BUILDING & ENVIRONMENTAL LTD

SPECTRUM BUILDING & ENVIRONMENTAL LTD - Company Information

07081932 SPECTRUM BUILDING & ENVIRONMENTAL LTD 2015-11-30 false 2014-12-01 2015-11-30 true 07081932 2014-12-01 2015-11-30 07081932 2015-11-30 07081932 2014-11-30 07081932 uk-gaap-cd-bus:Director1 2014-12-01 2015-11-30 07081932 uk-gaap-cd-bus:Director2 2014-12-01 2015-11-30 uk-gaap-cd-bus:OrdinaryShareClass1 2014-12-01 2015-11-30 uk-gaap-cd-bus:OrdinaryShareClass1 2015-11-30 uk-gaap-cd-bus:OrdinaryShareClass1 2014-11-30 iso4217:GBP shares

Registered Number 07081932

SPECTRUM BUILDING & ENVIRONMENTAL LTD

Abbreviated Accounts

30 November 2015

SPECTRUM BUILDING & ENVIRONMENTAL LTD Registered Number 07081932

Abbreviated Balance Sheet as at 30 November 2015

	Notes	2015	2014
		£	£
Fixed assets
Tangible assets	2	4,019	7,979
		4,019	7,979
Current assets
Debtors		22,608	23,326
Cash at bank and in hand		9,048	5,762
		31,656	29,088
Creditors: amounts falling due within one year		(22,109)	(36,828)
Net current assets (liabilities)		9,547	(7,740)
Total assets less current liabilities		13,566	239
Total net assets (liabilities)		13,566	239
Capital and reserves
Called up share capital	3	3	3
Profit and loss account		13,563	236
Shareholders' funds		13,566	239

For the year ending 30 November 2015 the company was entitled to exemption 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 in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 12 May 2016

And signed on their behalf by:
Wayne Andrews, Director

SPECTRUM BUILDING & ENVIRONMENTAL LTD Registered Number 07081932

Notes to the Abbreviated Accounts for the period ended 30 November 2015

1Accounting Policies

Basis of measurement and preparation of accounts
The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities effective April 2008.

Turnover policy
Turnover represents net invoiced sales of goods, excluding value added tax.

Tangible assets depreciation policy
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc. 33% on reducing balance and 33% on cost

2Tangible fixed assets

	£
Cost
At 1 December 2014	13,500
Additions	-
Disposals	-
Revaluations	-
Transfers	-
At 30 November 2015	13,500
Depreciation
At 1 December 2014	5,521
Charge for the year	3,960
On disposals	-
At 30 November 2015	9,481
Net book values
At 30 November 2015	4,019
At 30 November 2014	7,979

3Called Up Share Capital
Allotted, called up and fully paid:

	2015 £	2014 £
3 Ordinary shares of £1 each	3	3