CHARTfY REGISTRATION NUMBER: 1174045
Spectra
Unaudited Financial Statements
31 March 2024
CANTELOWES LIMITED
Chartered Certified Accountants
15 Bowling Green Lane
London
EC1R OBD

Spectra
Flnanclal Statsments
Year endod 31 March 2024
Page
Trustees, annual report
Independent examinerfs report to the trustees
Stalement of financial activities
Stalement of financial position
Statement of cash flows
Notes lo the financial statements

Spectra
Trustees, Annual Report
Year ended 31 March 2024
The trustees present their report and the unaudited ffinancial statements of the company for the year
ended 31 Mar¢h 2024.
Roforenco and administrativ• d•tsllg
Reglstered charlty name
Spectra
Charity registralion number
1174045
Prln¢lpo1 offtce
Sl Charles Centre for Heatth & Well Being
W10 6DZ
The Irustgos
Ramses Underhill-smilh
Mr PF Taylor
N Collinson
Independent exarnlner
Paul Ashby FCCA
15 Bowling Green Lane
London
EC1R OBD
Structure, governance and management
The constitution was adopted on the 3(Xh of July 2017. Spectra CIO is ￿verned by 8 Board of
Trustees wth expertise andlor lived experience from the target Fopulalions and issue5 Srrtlra's
$eM¢es seek lo meet. Trustees (apart from the first charity trustees) are appcinled for an initial temi
of three years by a re$olutK)n passed at a properfy convened meeting of the charity trust￿. In
selecting individuals for appointment as charity trustees, the charity trustees must have regard to the
skills, knowledge and experience needed for the effective 8dminigtratK)n of the CIO. Spectra CIO
Trustees.. Peter Taylor tenm renewed until October 2026. Ramses Underhill-smith term renewed until
1 st October 2025. Natascha Collinson was appointed as Trustee on 13 July 2022. Spectra CIO works
closely with Swtra CIC, with both agencies supporting the same objectives and SUPF¥Jrting the Same
groups. The Board of Trustees have an oversight responsibility lo ensure the charity is meeting its
stated aims and obJect￿e$ and serving the target communities as stated.

Spectra
Tru8tees' Annual Report (c*￿tInUe
Year ended 31 March 2024
ObJectlve8 and actlvhle8
SFectra CIO ￿d$ registered with the Charity Commission on the 31st of July 2017, and the fi'rst
actlvkles as a Charitsble Incorporated organisatic￿ began in 2018.
The objects of the CIO are to promote and protect the good heatih and wellbeing of indNiduals in
London, in particular, groups who are socially marginalised, al p*ticular risk andlor economically
disadvanlaged by providing peer led clear, accurate and credible inf¢rmation, advice and support
$eNces.
Spectra prowdes health and v*ll-being services for individuals and communities most of need of
SUPFOrt to improve their sexual arKI emotional health and well-being and to address heamh
inequalities. Servi￿3 include uJunselling, mentoring, health checks and testing, social and support
groups and one to one support.
Achievements and perfomiance
SFectra CIO promotes the good health and wellL*ing of indiwduals in London and surrounding area$.
in particular groups who are xrially marginalised. at pa￿CUlar risk 8ndlor economically
disadvantaged,. by providing peer led clear, accurgle and credI￿e infomiation. advice and support
serviceg. A8 such Ihis vK>rk is of public ￿neffi1.
Spectra Charity have funded one day per week over the past year for a dedicated counselling
retsouf￿ lo support with student place￿nts and contribute to Ihe Strateg￿ development planning of
Spe¢li8's fulure ¢ounselling Serv￿eS.
Spectra Charity ran an art therapy course for trans and non-binary peO￿e over the past year. The
group ran for 8 sessions, covering self-care and Support, bjdy, self-image and self-esteem,
community and connection.
Spectra CIO ran a successful Mindfvlness Based Chemsex Recovery course with men struggling with
chemsex behaviours, to support their Ireatrnenl gains and maintain ongoing recovery and well￿Ing.
The course remains a unique opportunity for rnen who have sex with men to access this type of
support. and feedback and attendance remains ex¢dlenl.
Spectra CIC continues to operate a hardship grant for individuals struggling to access services and or
support. 2 further grants were approved and to date the scheme has provided over 20 gonts. funding
recipien19 for a range of reasons, ircluding provisions of equipment to allow access to services,
hardware lo be able lo contribute to online meetings. and food grants for individuals who experienced
significant financial hardship due toloss of in￿rne, asylum Stalus and inability lo find work.

Spectra
Trustees. Annual Report (conlinu
Year ended 31 ljlarch 2024
Flnancial roviow
The trustees consider the financial position of the charity lo be salisfaclory. The charity currendy has
£64,407 of unrestricled fvnds which will permit InC￿aSed support to beneficiaries, Spectra remains in
a Secu￿ position with dynamic delivery models allowing it lo remain a 90ing concern.
1510912024
The trustees, annual report was approved on .............................. and signed on behalf of the board of
trustees by..
N Collinson
Trustee

Spectra
Independent ExaMIne￿S Report to the Trustses
Year ended 31 March 2024
I rewrt to the trustees on my éxamination of the flnancial statements of S￿tra {'Ihe company'l for
the year ended 31 March 2024.
Regponslblllues and bagis of report
Respective responsibilities of Iruslees and examiner
As the ¢harity'$ trustees of the company land also its directors for the purposes of company law) you
are respoTh8ible for the prep8ration of the accounts in accordance with the requirements of the
Companie5 Act 2006 {'the 2006 A¢t'l. Having satisfied myself that the accounts of the company are
not required lo be audited undèr Part 16 of the 2006 Act and are eligible for independent examination,
I report in respect of my 8xamination of your charity's accounts as carried out under section 145 of the
Charities Act 2011 I'the 2011 Act'l. In ¢arryirKJ out my examination I have followed the Directions
given by the Charity Commission under section 14515) Ibl of the 2011 Act.
Independent examinerfs statoment
I have complel&J my examination. I confimi that no material matters have come to my attention in
connection with the examination giving me cause lo believe that in any material respect..
accounting records wEre not kept vi respect of the company as required by section 130 of
the Act., or
the financtal statements do not ￿)rd ￿th those records,. or
the financial statenwts do not compty with the applicable requirements conceming the
form and ¢ontent of accounts set out in the Charities (Accounts and Reports) Regulations
2008 other than any requirement that the aecounts give a 'true and fall view which is not a
matter ¢on$idered as part of an independent examinab'on.
I have no conoms and have Con￿ across no olher matters in connection with the examination to
which attention should be drawn In this repjrt in order to enable a proper understsnding of the
accounts to be reached.
f au
Paul Ashby FCCA
Independent Examiner
15 Bowling Green Lane
London
EC1R OBD

Spectra
Statsment of Financial Activities
Year ended 31 March 2024
2024
Unreslrithd
fund$ Total funds Tclal fund5
2023
Not•
Incom8 and 8ndowmonts
Donations and legacies
Investment incom6
5,033
148
5,033
148
49,038
97
Total Incorne
5,181
5,181
49.135
Expenditure
Expenditure on charitable actwtlies
Total expenditur•
55,631
55,631
55,631
9,993
9,993
55.631
Not lexpgnditurn)lincome and not mov¢mont in funds
150,4501
(50,4501
39,142
Reconclllatlon of funds
Tolal fvnds brought foNard
Totsl fund$ ¢arrlod forYArd
114,857
114,857
64.407
75.715
64,407
114,857
The ststement of financial activities includes all gains and b5ses ￿Cogn5$ed in the year.
All income and expenditure derive from continuing activities.
Th• not•¥ on pages B to 12 tomi part of th08e flnanclal statemgnts.

Spectra
Statsment of Financial Position
31 March 2024
2024
2023
Current awts
Debtors
Cash al bank and in hand
10
31
64.376
64.407
64.407
84.407
46,607
68,250
114,857
114,857
114,857
Nel currenl a880ts
Total assets less current Ilabllltles
Funds of the charlty
Unrestricted funds
64,407
64,407
114,857
Total charlty funds
11
114,857
These finanrial slatemenls were approved by the board of trustees and authorised for issue on
1.51Q?J.2Q24......., and are s￿ned on behaw of the board by..
N Collinson
Trustee
Tho notss on paw 8 to 12 forni part of thgs• financial 8t4t•ments.

Spectra
ststement of Cash Flows
Year gnded 31 March 2024
2024
2023
Cash flo￿ from operatlng actlvltles
Net {expenditure)fincome
(50,450)
39.142
Adjustments for.
other interest receivable and slmllar income
Aecrued expensesl{income}
(148)
46,576
(97)
114,5761
Changes in..
Trade and other debtors
Trade and other creditors
1311
{7,9191
16,519
Cash generated from operations
(4,022)
Interest received
148
97
Net cash (used inllfrom cperaling activities
(3.874)
16,616
Not (d•Cr￿e111ncrease in cash and cash equlvalent8
Ca8h and cash equivalents at beginning of year
Cash and cash equivalénts at end of year
13,874)
88,250
64,376
16.616
51,634
68,250
Th? nots¥ on pa￿ 8 to 12 forni part of these financial Btatements.

Spectra
Notes to the Financial Statements
Year ended 31 March 2024
General inforniation
The company is a public benefit entity and a registered charity in England and Wales and is
unin¢orpNated. The aldress of the principal office is St Charles Centre for Health &, Well Being,
W10 6DZ.
Statsm?nt of compfian¢e
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporb'ng Stsndard applicable in the UK and the Republic of Ireland,, the Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial ReFL)rting Standard applicable in the UK and Republic of Ireland {FRS 102) Icharits'es
SORP IFRS 10211 and the Charities Act 2011.
Accounllng pollcie5
Ba81$ crf prnparation
The financral statements have been prepared cn the historical cost basis, as modrfied by the
revaluation of certain financial assets and liabilities and investment properties ffleasured at fair
value through income or expendilwe.
The financial statements are prepared in sterling, vthi¢h is the functional currency of the entity.
Going concern
Spectra remains in a secure position with dynamt delivery models allowing it to remain a gting
concem.
Judgements and kèy Source8 of e8tlmatlon uncortainty
The preparation of the finanGial statements requires management to make judgements.
esb'mates and assumptions that affect the amounts rep)rted. These estimates and judgements
are continually reviewed and are based on experience and other factors, including expectations
of future events that are believgj to be reasonable under the circumstances.
Fund a¢¢ounting
Unrestricted funds are available for use at the discretion of the trustees lo fvrther any of the
charity's purposes.
Designated fvnds a￿ unreslrictsd funds earmarked by the trustees for particular future project or
commitment.
Restricted funds are subjected to reStr￿tionS on their eX￿ndItUre declared by the dOr￿r
through the term8 of an appeal, and fall inlo one of sub-¢la$ses.' restricted income funds or
endowment funds.

Spectra
Notes to the Financial Statements (¢onUnwdJ
Year ended 31 March 2024
Accounting policies {¢OntIm￿￿)
In¢omlng r080urc08
All incoming reSoUr￿S are induded in the statement of finanaal activities when entitlement has
passed to the charity", it is probable that the econom￿ benefits associated with the transaction
wlll flow to the charity and the amount can be reliably measured. The followng specific Folicies
are applied to particular categories of income-.
income from donations or grants is reccgnised when there is èvidenc8 of ents'lement to the
gift. receipt is probable and its amount C￿ te measured reliably.
legacy income is reccgnised w￿n r&ceipt is probable and entitlenEnt 1$ established.
income from donated gcods is measured at the fair value of the goods unless this is
impractical lo rneasure reliably. in which case the value is derived from the cost to the donor
or the estimated resale value. Donated facilities and services are recognised in the
accounts when received rf the value can be reliably measured. No amounts are included for
the contribution of general volunteers.
income from contracts for the supFAy of seNi¢es is recognised with the delivery of the
contracted service. This is classified as unrestricted ftjnds unless there is a contractual
requirement for it to be Spent on a particulaf purwse and returned if unspent, in which case
it may be regarded as restricted.
Resources expended
Expenditure is rewgnised on an a￿rualS basis as a liabilrty is incurred. Expendilure includes any
VAT which cannot te fully recovered, and is classified under headings of the ststement of
financial activities to which it relates".
expenditure on raising funds includes the costs of all fundraising activities, events,
non-charitable trading acts"vrties. and the sale of donated go¢>Js.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
acts'vities that further ils chantable aims for the benefit of ils beneficiaries, including those
support costs and costs relating to the g)vemance of the charity apportioned lo charitable
acts"vitles.
other exkEnditure includes all expenditure that is neilh8r related to raising funds for the
charity nor part of its expenditure on ¢haritable activities.
I costs are allocated lo expenditutE categories Teflecting the use of the resource. Direct costs
attributable to a single activity are all(Kated directly to that activity. Shared costs are apportioned
the activiti8$ th&y contribute to C￿ a reasonable, justifiable and consistent basis.
Flnanclal Instruments
A financial asset or a financial liability is recognised only when the company becom&s a paty to
the contrxlual provisK)ns of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including
any related transaction costs.

Spectra
Notss to the Financial Statsments (¢anknwdJ
Yaar ended 31 March 2024
Accountlng pollcl88 (continued)
Financial in8trumont8 (wi#nued)
Current assets and current liabilities are subsequently measured at the cash or other
¢onsideration expect8J to be paKI u received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicty traded or their fair value can otherwse measu
relk4bly, the investment is subsequently measured at fair value with changes in fair value
recognised in Income and expenditure. All other such invesknents are subsequently measU￿d at
cost less impairment_
Oiher financial instruments, induding derivatives. are initially recognised at frdir value, unless
payment for an asset is defeTred beyond nom)al business terms or financed at a rate of interest
that is not a market rate, in which case the asset is measured at the present value of the future
payments discounted al a market rale of interest for a Similar debt instrument.
Other financial instruments are subsequently measured al fair value. with any changes
recognised in the ststement of finanual aetlvitles, wtth the exception of hedging instruments in a
de$KJnated hedging relationship.
Financial assets that are rneasured at ￿$t or am¢)rtised cost are r8viewed for obje¢live evidence
of Impalm￿nI at the end of each reporting dale. If there is objective evidence of impaimient, an
mpaim)ent loss is ￿ognISed under the appropriate heading in the statement of financial
activhies in vthich the initial gain syas recognised.
For all equity instruments regardless of significance, and other financial assets that are
individually significanl these are assessed individually for impaiment. Other financial assets a
eilh&r assessed individually or grouped the basis of similar credit risk characteristics.
Any reversals of impaiment are r￿gnised immediately, to the extent that the reversal does not
result in a ¢a(rying amount of the financial assel that exceeds what the carrying amount wo(Ad
have been had the impairmenl not previously been ￿¢OgnISed.
Donatlons and legacie8
Unrestricted Total Fund$ Unrestricted Totsl Funds
Funds
2024
Funds
2023
Donations
Donations
5,033
5,033
49,038
49,038
Inve81m•nt In¢omo
Unrestricted Total Fund8 Unrestricted Total Funds
Funds
2024
Funds
2023
Bank inte￿$t receivable
148
148
97
97
10

Spectra
Notss to the Financial Ststements (conlinu•dJ
Year ended 31 March 2024
Ewndituro on ¢haritable adlvhlos by fund type
Unreslricled Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Actiwty type 1
55,e31
55,631
9.993
9,993
Expendlture on charltable acliviti6s by actlvlty type
Activities
undertaken Total funds
direct
2024
Total lund
2023
Activity tyre 1
55,631
55,631
9,993
Particular4 of omployoos
The tolal staff costs and employee benefits for the rep)rting are ￿alysed as follows:
2024
2023
The averaje head count of employees during the year was Nil12023: Nil}.
No employee received employee tenefits of more than £60,000 during Ihe year12023.' Nill.
Trustoe romungration and gxpense$
no remuneration or other benefits from employment wth the charity or a reLql&J entity were
received by the trustees,. or
10. Debtorn
2024
2023
Prepayments and a￿rUed incon
Other debtors
46,576
31
31
31
46,607
11

Spectra
Notes to the Financial Statsments
Year ended 31 March 2024
11. Anatysig of charitablo fundg
Unrestricted funds
At
31 March 202
At
1 Apnl 2023
Income Expenditure
General funds
114,857
5,181
155,6311
64,407
At
31 March 202
At
1 Aprfl 2022
Income ExFenditure
General funds
75,715
49,135
{9,9931
114,857
12. Analy$b of net assets betweèn funds
Unre5tri¢ted Total Funds
Funds
2024
Current Assets
64,407
64,407
Unrestricted Total Funds
Funds
2023
Current Assets
114,857
114,857
13. Anal￿18 of ¢hang•$ In net debt
At
At 1 Apr 2023 Cash flows 31 Mar 2024
Cash at bank and in hand
68.250
{3.8741
64,376
12