2023-05-31-accounts

SPECTRUM INC. LTD Trustees’ Annual Report

From: 1[st] June 2022 To: 31[st] May 2023 Charity Name: SPECTRUM INC. LTD

Charity Registration Number: 1184920

Company Registration Number : 09594485

Charity’s Principal Address :

361 Barking Road Plaistow London E13 8EE

Trustees

Verna Francois Director Godfrey Jones Director Ian Jones Director Shikira Gordon Administrator Donnamarie Sharp Lloyd LaRose-Jones Company Secretary

Structure, Governance and Management

The organisation is a charitable company limited by guarantee, incorporated on 16th May 2015 and registered as a charity on 15[th] August 2019.

The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £10.

The directors of the company are also charity trustees for the purposes of charity law and under the company’s Articles are known as members of the Management Committee. Under the requirements of the Memorandum and Articles of Association the members of the Management Committee are elected to serve for a period of three years after which they must be re-elected at the next Annual General Meeting.

1

Structure and Appointment of Management Committee

When a need has been identified to recruit a trustee, the Director will manage the process and panel. A Panel will include the Director and at least one other trustee together with one member of staff deemed appropriate by the trustees.

Whenever a trustee departs, a skills audit of the board will be done. Efforts at recruiting a replacement will take account of the skills audit and of the skills being lost by the departure. Consideration must also be given to any specific roles or duties that the individual leaving the board was undertaking.

Spectrum Inc. seeks to have:

• At least 5 trustees on its board, 2 elected at AGMs and 3 co-opted by the board.

• No one under 18

• No one serving a conviction

• No one recently filed for bankruptcy

No person other than a trustee retiring by rotation shall be appointed or reappointed a trustee at any general meeting unless:

• He/she is recommended by the trustees; or

• Not less than fourteen nor more than twenty-eight clear days before the date appointed for the meeting, notice executed by a member qualified to vote at the meeting has been given to the Charity of the intention to propose that person for appointment or reappointment stating the particulars which would, if he/she were so appointed or reappointed, be required to be included in the Charity's register of Charity's register of trustees

• Membership must be approved at a Board meeting.

• The powers of the Trustees are only limited by law, the articles and special resolution.

• The powers are to be exercised in quorum (3 minimum).

• Retiring Trustee may be re-elected if willing to act for a maximum of 3 consecutive terms unless it is resolved at a meeting not to fill the vacancy, or the reappointment is disapproved.

• Spectrum Inc. Ltd seeks to ensure diversity in its board of trustees. However, at the point of selection we will not discriminate unfairly on any of the grounds listed in the Equal Opportunities Policy.

Following the appointment of a new charity trustee, the board of trustees must ensure that:

The details of a newly appointed charity trustee are entered in the Public Register of Charities as soon as possible.

As Spectrum Inc. Ltd is a company, the details of the newly appointed charity trustee are provided to the Companies Registration Office.

2

Public Benefit

Spectrum Inc Ltd trustees have complied with the regulations of the 2008 Act to have due regard to guidance published by the Charity Commission on public benefit.

The trustees are aware of the guidance, and they have taken it into account when making decisions to which the guidance is relevant.

AIMS and OBJECTIVES

Spectrum Inc Ltd is a company limited by guarantee and has charity status. We provide mediation & therapeutic services to the destitute, Legal Aided, and personal clients in London and the surrounding Boroughs.

We aim to:

• To serve individuals and families from the most disadvantaged communities

• To alleviate hardship and distress caused by the break-up of family and marriage relationships

• To preserve and protect the health both mental and physical of children and adults involved therein

• To provide assistance through conciliation for couples whose relationships appear to be breaking down and where such relationships have already broken down, in particular but not exclusively by operating a family mediation service including child inclusive mediation.

• To Support families experiencing domestic violence, anxieties, separation and mental health challenges

• To Work with those on the edge of care to prevent them from entering the care system.

MAIN ACTIVITIES

Mediation

Assistance through mediation for couples, offering advice and help in the settlement of issues or potential differences over associated matters such as custody, child contact arrangements and financial matters relating to divorce and separation.

• Mediation is offered in person, via telephone or zoom

• Free half hour consultations 1 day per week

• Emergency therapeutic service for those who have been registered with the charity

• Where the clients are indigent, but one is entitled to legal aid, the other party is offered the service free of charge

• Concession is made for those who had no recourse to public funds or on state benefit

Offering information on legal rights or obligations.

3

School Counselling

Therapeutic counselling is offered to students and teachers in schools and other educational institutions.

• Provides therapeutic counselling for students in local schools.

• Provides therapeutic counselling for teachers.

Bereavement Counselling

Bereavement counselling is offered for anyone who has suffered a loss.

• Help to process their experiences,

• Help to cope with loss

• Help to cope with financial hardship

• Help with the healing from emotional wounds.

Achievements and Performance

How Our Activities Deliver Public Benefit

Spectrum Inc’s charity activities focused on mediation and student /teacher counseling during 2022/23.

Like many small charities, we continue to deliver a service as we face financial challenges which resulted in the curtailing of our activities.

Through our mediation services, we facilitate peaceful resolutions to conflicts, whether they occur in families, communities, or workplaces. By resolving disputes effectively, we contribute to societal harmony and reduce the burden on legal systems.

Early intervention through mediation and counseling is known to prevent minor conflicts from escalating into more significant issues. By addressing conflicts promptly and constructively, we help prevent potential harm and promote positive relationships within the community.

Our student counseling services significantly improved the mental well-being of our young people. By offering a supportive environment and professional guidance, we were able to help students navigate challenges such as stress, anxiety, depression, and academic pressures. This contributes to healthier individuals and communities.

Supporting teachers through counselling post-pandemic was crucial given the significant challenges they faced. Counselling played a vital role in supporting their mental health, wellbeing, and professional development. By addressing burnout, promoting resilience, counselling helped the teachers thrive personally and professionally in the aftermath of the pandemic.

4

By offering mediation and counseling services, our charity fosters community engagement and cohesion. People feel supported and connected, knowing that there's a resource available to help them navigate difficulties. This strengthens social bonds and fosters a sense of belonging, and by promoting understanding and destigmatising mental health challenges, we contribute to a more supportive and inclusive society.

Spectrum plays a crucial role in promoting social well-being, fostering positive relationships, and empowering individuals to lead fulfilling lives. Through our dedication and commitment, we contribute to creating a more resilient and compassionate society. Our commitment remains to developing and improving our services solely to support the ongoing community.

Mediation

While the physical effects of the pandemic have subsided, the emotional impact has lingered for some time. The crisis now at hand is the mental health of the people we are dealing with. The number of clients has reduced in terms of couple counselling, but the therapeutic intervention has increased. The pandemic has bought about new challenges, such as navigating changes in employment, finances, and markedly specifically in the area of anger management, and interpersonal relationship.

The pandemic has strained relationships in various spheres, including families, workplaces, and communities. Mediation has provided a structured and empathetic process for rebuilding trust, repairing communication, and addressing lingering conflicts. As the people strive to reconnect and move forward, mediation offers a constructive avenue for resolving differences and fostering reconciliation.

Mediation provided a supportive space for individuals to process their emotions, express their concerns, and seek closure on unresolved issues stemming from the pandemic. By addressing emotional needs and promoting healing, mediation was able to help individuals and families transition to a post-pandemic reality.

Mediation remains a valuable tool for promoting reconciliation, and constructive conflict resolution in the aftermath of the pandemic.

Mediation Stats

A total of 135 couples was seen during this period, receiving approximately 3-4 sessions each. Ethnicity was diverse and reflected the population of the area. The presenting issues were:

• Child Contact arrangements only

• Child contact with grandparents

• Child contact & Financials

• Special guardianship

5

Mediation Presenting Issues

----- Start of picture text -----
10%
2%
3%
85%
Child Contact Arrangements only Child Contact Grandparents
Special Guardianship Child Contact & Financials
----- End of picture text -----

Student Counselling

Student counselling has played a crucial role in supporting the students' mental health and well-being as they navigate the aftermath of the pandemic. The pandemic has taken a toll on the students' mental health, they experienced increased rates of stress, anxiety, depression, and loneliness. Through the counselling sessions, the students acquired valuable tools to manage stress, regulate emotions, provide coping strategies, and communication skills. These skills empowered them to manage challenges effectively and improve their relationships, and make informed decisions, which lead to personal growth and social integration.

A safe space was provided to process their feelings, develop coping strategies, and adjust to changes in their academic and social environments. The students were very grateful for the space to be able to express how they felt safely.

Counselling played a vital role in supporting the students, as they transition to postpandemic life. The students were very happy with the service provided. There was continued positive feedback and some students returned if they felt they still needed additional support.

One additional counsellor was recruited to meet the increase in demand for student counselling.

6

Student Counselling Stats

A total of 92 students received counselling during this period. The students were made up of 59 Females and 33 Males.

Ethnicity Breakdown

Black – 22

Asian – 45

White – 25

----- Start of picture text -----
STUDENT PRESENTING ISSUES
Loss
10%
Self & Identity Anxiety
10% 30%
Academic
5%
Depression
Relationships 15%
30%
----- End of picture text -----

Teacher Counselling

Counselling supported the teachers by offering guidance, problem-solving strategies, and professional development opportunities. The counsellors helped teachers identify strengths, set goals, and develop effective teaching strategies tailored to their unique needs and circumstances.

Teachers were encouraged to maintain a healthy work-life balance post- pandemic, setting boundaries between work and personal life.

Teachers Counselling Stats

7

A total of 15 teachers received counselling. Approximately 6 – 8 sessions were offered to each, but this varied with presenting issues.

Presenting issues were:

• Bereavement

• Anxiety

• Relationship Concerns

• Suicidal Ideations

• Combination of Issues

Free Counselling/Mediation Sessions

Our free counselling/mediation sessions are accessible to all members of the community, regardless of age, gender, or ethnicity. The free sessions are particularly beneficial to those in the lower income bracket who could not afford therapy to enable support for their mental health needs. By providing free counselling, individuals were able to seek help earlier, which helped to prevent mental health and mediation issues from escalating into more severe conditions.

Presently 12 hours is allocated to free counselling per week. During this period, we see approximately 8 clients.

Financial Review

The Trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of Spectrum Inc. and to enable them to ensure that the financial statements comply with the Companies Act 1985.

The Trustees are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Annual Accounts attached.

Despite not being able to secure any public funding, we have been able to keep the organisation afloat with the help of well-intended individuals.

8

Declarations

The company has taken advantage of the small companies’ exemption in preparing the report above.

The trustees declare that they have approved the trustees’ report (including directors’ report) above.

Signed on behalf of the charity’s trustees/directors

Signature(s) Full name(s) Position (for example Secretary, Chair, etc) Date	L LaRose-Jones	V Francois
	Lloyd LaRose-Jones	Verna Francois
	Company Secretary	Director
	1stMay 2024
	1stMay 2024

9

Réiist8r8d nurnbèr 09594485 Ch*lty N￿n￿r. 1164920 Spectrum Inc. Ltd. Accounts 31 May 2023 (Prr¥ai• company Iwnit•d by ￿1th[MA #hw• ctyltsl)

Sp•ctrum Inc. Ltd. R•port and •¢¢ounts Cont•nts Company 1nfcym￿0n Prol* and loss acc￿￿1 Ba1￿co sh••t Th f01b￿￿j pagos do not frffii ptrl ol Iho slAlirtory accLwnls'. Trntkng rMDfrt and luss act￿1 and baknc• summams

Sp•ctrum Inc. Ltd. Company Inforniatlon Dk•¢torn Vorna Marua Gonlon G(xlfr8y Ji>n81 lan Paul Jcms S•cr•t Llowl L&R¢>M Jon G C Forosl & Co 1￿1 &ll•t Road Lon(kJn E175DX 8•nk•rn Unty Trust B￿k Flc 9 Brindl•y Pb*• Brmfftgh 812H8 R•glsl•r•d offk• S•cond Flo 361 Barking Road E138EE R•glsl•r•d numb•f 09594485

Sp•¢tNm In¢. Ltd. R•port lo th• dnctorn on tt1• Pr•p4rntk￿ of th• W￿Ud1t•d Itstu￿Y •EGounts ol Sp•thm Lld. for th• y••r •nd•d 31 May 2023 In ordor to a88iSt >¥Ju to fullil your dub08 ￿￿Or Iho C￿1parO8 Act 20￿. w• havo lur )￿r approval tha acc￿nts of Spèclrum Inc. Lld. lor Iho ￿ •nd8d 31 May 2023 whKti e<Mnwlso ol lh• Profit and Loss Account and Balanc• Shg•t frrffi th8 companls accwrbfwig rec(xds from InfomwUon wlanallons havo glv•n us. a a prnc¥siNJ m•mbw fm ol Iho ol C￿￿Or0d cwi1f￿d Accounlants, WD ar• Io its ethbcal prolessHx)d rnwirfftnts *thich ar• d•tail•d al It is duty to arnure Ihol Spxtrurn IrK. Ltd. has kept gdeqLMto accounting and lo pry• 51atulory accounts Ihal giv• g two and lar viéw of th• ass015. liabiliti'és, fwwicial Posrt￿ Bnd prollt SpK1rum Inc. Ltd.. YtyJ ¢on61d•r thal SpoclNm Inc. Lld. Is #xsmpt frcrfn the slalu1￿ •Jthl r•wv•m•nt for yew. Wa nol Instr￿t•d to cwry otrt w audbt ty a rn¥i8w ol tho ac¢wrts ol Spoctrum Inc. Lld.. For thls r•ason. nol v•ri118d th• accurw or comtAo1gn8s$ ol thé accwrbtvig rocords Qr infomaty'on oxplanallMG hav• lo us do f￿( thwolwo. exw￿$ ary opthn on ihe ststulory acciA￿ts. G C For051 & Co Chartwed Ac¢ount8nls 19J Billol Ro& E175DX 1S March 2024

Sp•ctrum In¢. Ltd. Proflt and Lo•$ Account for th• y•ar •nd•d 31 May 2023 2023 2022 Tumov•r 104.604 65.310 Othar fftcomé 1.575 104.604 Slaff costs 166.1661 129.861) 150.8571 (30.2221 8.577 ProfiU(D•fbth) for th• y•ar 14.194

Sp•ctrum In¢. Ltd. R•glst•r•d numb•r: Balanc• Sh••t a• at 31 May 2023 09594485 2023 assots Cr•ditors: amowts f8&r¥J wllhin 12,524 2,219 15.¢XJO} 1.103 cwr•nt as￿1$ 7,524 7.524 3.322 3.322 Cr•drtors". amwnts falhng d¢A afler mrye one {11.250} {625) 116250) N•t Il•blllll•• Numb•r Numb•r A¥•rno• nmibor of •mpl(>y• ThB ccrfnpAny is a pTNate ccxnpary Iwnilod by 5har•s and in Eryland. Its T•gI￿o￿d Sgcond Aocr, 361 Barkig Road. London. E13 8E& ThB dir•ctorts tn iatisfiad thal tho eompany is •ntillod ID •x•mpti() from lh• rwwir•m•nl to oblain udit ￿d￿r socliw 477 01 th• Cornpanios Act 201￿. ThB m•mbur has NJI T•quir•d company to obtain an audii in *Loril8fftc• Mclion 476 01 A( ThB dirncturs Ackrn¥A•dy th•ir rBwthilblw¥ for th• r•wnm8nts of th• Ad 20￿ Mrflh rnspKI to accounting r8conls aThl thé proparation of accounts. ThB xcounts ha¥0 beon proparod In aCc￿darKe wrfh tho mKro ents'ty PT0ViSi￿￿ 01 tho C¢Jnpanio8 2006 arml FRS 105. The F￿￿CHI Raports'ng Slandard aFrfJlratJl8 to th• MKTrontib'g8 Regimo. Th ccounts havo bwi d811￿rIAl in accordanco lh8 ¥pl￿ble lo Comp￿leS subject to lh• small eiynpanies r•k4m•. Tho profrt loss accwnt has nol boon d•1•￿[¢d to Reghlrar ol Ccmparries. Voma Marci• Gordon Dlr•ctor Apwovèd by th• board on 15 March 2024

Sp•¢trum Ine. Ltd. D•tall•d P￿fit and 1088 a¢￿Unt It•ffls for th• y•ar •nd•d 31 May 2023 2022 SalBS Olh8r op•rats'ng vKom Staff ¢o•ts Wa90s and salthos Diroclors. 8ali PensJ Em￿0Ye￿￿ Nl Staff Ir•nry arKI 54,576 10.OCKI 826 336 428 39.936 10.oc 826 86.186 50.857 Othor ehar9•4 Pr8mi5o8 cosls.. Rènt 1.550 2.429 CIMW 618 2.168 3,238 Gomral admnistrabve oxpMso8: To18￿On￿ and fax Postage Comwt•r •x￿n￿8 Crpdl ¢¥d Charges 8xpBn$88 Subscn"pb'ons Bank chary88 In5uranca sOn￿r0 Sundry •wr 392 403 1.049 993 107 148 1.307 78 1.109 140 297 1,034 275 420 3,7S5 521 S.084 L•gal arnl protstsslly￿1 cosls: couniary1008 Con5ullancy fe0$ 4fv8rbsing arKI PR Olhor logal prDfe6slonal 2,00 17,140 116 1.418 19.318 117 985 21.838 19,299 Su￿￿1*)￿ Subcontractor c4>8ts Ini8r851 payable 3,0 1tsJ 432 1.132 3,569

Sp•¢trum Ine. Ltd. D•tall•d bal•ne• sh••t It•m8 al 31 klay 2023 Thèa d￿# Aympart oflho 8t)j1￿￿Ce￿un1A aTrl t￿￿1￿￿0Tb9 8•nt th) HIJRC 2023 2022 Currnnt ￿•1¢• Trade doblors CB8h al b￿k in ha￿• 12.324 12.524 2219 2219 Crndltor8: •nounts falllrbg du• wllhln on• y••r ank loans and overnlrafts Trndo cTrdrtors OlhBr I&xos loc1￿ I•¢￿￿Y cotsts Olh8r cr•ditors 10.121 117.014) 1.103 Cygdltorn: f•llk¥ du• •ft•r m4w• gn• y•w (Xh8r cradltors 16 Ac¢Nl• and drf•rr•d In¢om• 625 Cwal and rmwv Prnftl arml k>s8 acc￿￿1 Pfofft and lom account Bro￿ht frxwwd ProfiU{10&5) (12.9281 8.577 4.351 1268 114.1941 12.928

Réiist8r8d nurnbèr 09594485 Ch*lty N￿n￿r. 1164920 Spectrum Inc. Ltd. Accounts 31 May 2023 (Prr¥ai• company Iwnit•d by ￿1th[MA #hw• ctyltsl)

Sp•ctrum Inc. Ltd. R•port and •¢¢ounts Cont•nts Company 1nfcym￿0n Prol* and loss acc￿￿1 Ba1￿co sh••t Th f01b￿￿j pagos do not frffii ptrl ol Iho slAlirtory accLwnls'. Trntkng rMDfrt and luss act￿1 and baknc• summams

Sp•ctrum Inc. Ltd. Company Inforniatlon Dk•¢torn Vorna Marua Gonlon G(xlfr8y Ji>n81 lan Paul Jcms S•cr•t Llowl L&R¢>M Jon G C Forosl & Co 1￿1 &ll•t Road Lon(kJn E175DX 8•nk•rn Unty Trust B￿k Flc 9 Brindl•y Pb*• Brmfftgh 812H8 R•glsl•r•d offk• S•cond Flo 361 Barking Road E138EE R•glsl•r•d numb•f 09594485

Sp•¢tNm In¢. Ltd. R•port lo th• dnctorn on tt1• Pr•p4rntk￿ of th• W￿Ud1t•d Itstu￿Y •EGounts ol Sp•thm Lld. for th• y••r •nd•d 31 May 2023 In ordor to a88iSt >¥Ju to fullil your dub08 ￿￿Or Iho C￿1parO8 Act 20￿. w• havo lur )￿r approval tha acc￿nts of Spèclrum Inc. Lld. lor Iho ￿ •nd8d 31 May 2023 whKti e<Mnwlso ol lh• Profit and Loss Account and Balanc• Shg•t frrffi th8 companls accwrbfwig rec(xds from InfomwUon wlanallons havo glv•n us. a a prnc¥siNJ m•mbw fm ol Iho ol C￿￿Or0d cwi1f￿d Accounlants, WD ar• Io its ethbcal prolessHx)d rnwirfftnts *thich ar• d•tail•d al It is duty to arnure Ihol Spxtrurn IrK. Ltd. has kept gdeqLMto accounting and lo pry• 51atulory accounts Ihal giv• g two and lar viéw of th• ass015. liabiliti'és, fwwicial Posrt￿ Bnd prollt SpK1rum Inc. Ltd.. YtyJ ¢on61d•r thal SpoclNm Inc. Lld. Is #xsmpt frcrfn the slalu1￿ •Jthl r•wv•m•nt for yew. Wa nol Instr￿t•d to cwry otrt w audbt ty a rn¥i8w ol tho ac¢wrts ol Spoctrum Inc. Lld.. For thls r•ason. nol v•ri118d th• accurw or comtAo1gn8s$ ol thé accwrbtvig rocords Qr infomaty'on oxplanallMG hav• lo us do f￿( thwolwo. exw￿$ ary opthn on ihe ststulory acciA￿ts. G C For051 & Co Chartwed Ac¢ount8nls 19J Billol Ro& E175DX 1S March 2024

Sp•ctrum In¢. Ltd. Proflt and Lo•$ Account for th• y•ar •nd•d 31 May 2023 2023 2022 Tumov•r 104.604 65.310 Othar fftcomé 1.575 104.604 Slaff costs 166.1661 129.861) 150.8571 (30.2221 8.577 ProfiU(D•fbth) for th• y•ar 14.194

Sp•ctrum In¢. Ltd. R•glst•r•d numb•r: Balanc• Sh••t a• at 31 May 2023 09594485 2023 assots Cr•ditors: amowts f8&r¥J wllhin 12,524 2,219 15.¢XJO} 1.103 cwr•nt as￿1$ 7,524 7.524 3.322 3.322 Cr•drtors". amwnts falhng d¢A afler mrye one {11.250} {625) 116250) N•t Il•blllll•• Numb•r Numb•r A¥•rno• nmibor of •mpl(>y• ThB ccrfnpAny is a pTNate ccxnpary Iwnilod by 5har•s and in Eryland. Its T•gI￿o￿d Sgcond Aocr, 361 Barkig Road. London. E13 8E& ThB dir•ctorts tn iatisfiad thal tho eompany is •ntillod ID •x•mpti() from lh• rwwir•m•nl to oblain udit ￿d￿r socliw 477 01 th• Cornpanios Act 201￿. ThB m•mbur has NJI T•quir•d company to obtain an audii in *Loril8fftc• Mclion 476 01 A( ThB dirncturs Ackrn¥A•dy th•ir rBwthilblw¥ for th• r•wnm8nts of th• Ad 20￿ Mrflh rnspKI to accounting r8conls aThl thé proparation of accounts. ThB xcounts ha¥0 beon proparod In aCc￿darKe wrfh tho mKro ents'ty PT0ViSi￿￿ 01 tho C¢Jnpanio8 2006 arml FRS 105. The F￿￿CHI Raports'ng Slandard aFrfJlratJl8 to th• MKTrontib'g8 Regimo. Th ccounts havo bwi d811￿rIAl in accordanco lh8 ¥pl￿ble lo Comp￿leS subject to lh• small eiynpanies r•k4m•. Tho profrt loss accwnt has nol boon d•1•￿[¢d to Reghlrar ol Ccmparries. Voma Marci• Gordon Dlr•ctor Apwovèd by th• board on 15 March 2024

Sp•¢trum Ine. Ltd. D•tall•d P￿fit and 1088 a¢￿Unt It•ffls for th• y•ar •nd•d 31 May 2023 2022 SalBS Olh8r op•rats'ng vKom Staff ¢o•ts Wa90s and salthos Diroclors. 8ali PensJ Em￿0Ye￿￿ Nl Staff Ir•nry arKI 54,576 10.OCKI 826 336 428 39.936 10.oc 826 86.186 50.857 Othor ehar9•4 Pr8mi5o8 cosls.. Rènt 1.550 2.429 CIMW 618 2.168 3,238 Gomral admnistrabve oxpMso8: To18￿On￿ and fax Postage Comwt•r •x￿n￿8 Crpdl ¢¥d Charges 8xpBn$88 Subscn"pb'ons Bank chary88 In5uranca sOn￿r0 Sundry •wr 392 403 1.049 993 107 148 1.307 78 1.109 140 297 1,034 275 420 3,7S5 521 S.084 L•gal arnl protstsslly￿1 cosls: couniary1008 Con5ullancy fe0$ 4fv8rbsing arKI PR Olhor logal prDfe6slonal 2,00 17,140 116 1.418 19.318 117 985 21.838 19,299 Su￿￿1*)￿ Subcontractor c4>8ts Ini8r851 payable 3,0 1tsJ 432 1.132 3,569

Sp•¢trum Ine. Ltd. D•tall•d bal•ne• sh••t It•m8 al 31 klay 2023 Thèa d￿# Aympart oflho 8t)j1￿￿Ce￿un1A aTrl t￿￿1￿￿0Tb9 8•nt th) HIJRC 2023 2022 Currnnt ￿•1¢• Trade doblors CB8h al b￿k in ha￿• 12.324 12.524 2219 2219 Crndltor8: •nounts falllrbg du• wllhln on• y••r ank loans and overnlrafts Trndo cTrdrtors OlhBr I&xos loc1￿ I•¢￿￿Y cotsts Olh8r cr•ditors 10.121 117.014) 1.103 Cygdltorn: f•llk¥ du• •ft•r m4w• gn• y•w (Xh8r cradltors 16 Ac¢Nl• and drf•rr•d In¢om• 625 Cwal and rmwv Prnftl arml k>s8 acc￿￿1 Pfofft and lom account Bro￿ht frxwwd ProfiU{10&5) (12.9281 8.577 4.351 1268 114.1941 12.928