# SPECTRAL LINE SYSTEMS LIMITED (SC122949)

> SPECTRAL LINE SYSTEMS LIMITED is an active private limited company (company number SC122949) incorporated on 13 February 1990, registered in Peeblesshire. Its registered activity is manufacture of electronic components (SIC 26110). Latest small accounts cover the period ending 31 October 2025, showing net assets of £404k and cash of £274k, with 4 employees on average. Net assets rose 11% on the prior period (£365k).

- Status: Active
- Incorporated: 1990-02-13
- Registered office: Peeblesshire, EH46 7DJ
- SIC 26110: Manufacture of electronic components
- SIC 27900: Manufacture of other electrical equipment
- SIC 33130: Repair of electronic and optical equipment
- SIC 72190: Other research and experimental development on natural sciences and engineering
- Next accounts due: 2027-07-31
- Confirmation statement due: 2027-02-27
- Accounts type: TOTAL EXEMPTION FULL

By net assets it sits in the top quarter of 1,077 comparable companies in the UK (median £13k, upper quartile £342k).

## Accounts (as filed)

| Period end | Net assets | Cash | Debtors | Creditors <1y | Turnover | Profit | Employees |
|---|---|---|---|---|---|---|---|
| 2025-10-31 | £404k | £274k | £0 | — | — | — | 4 |
| 2024-10-31 | £365k | £360k | £4,355 | — | — | — | 3 |

size band micro.

## Filing and accounts signals (facts, not a rating)

- Net assets above zero: Net assets £404,407 at 31 October 2025
- Net assets up 10% or more on the prior period: +10.8% vs prior period
- Cash at bank of £50,000 or more: Cash £274,156
- Incorporated five or more years ago: Incorporated 13 February 1990

How each signal is derived: https://firmoscan.com/methodology

## Persons with significant control

- Mr Hugh Mcpherson — owns 25–50% of shares; holds 25–50% of voting rights; can appoint or remove directors; can appoint or remove directors, since 2017-01-01
- Mrs Jennifer Rosemary Mcpherson — owns 25–50% of shares; holds 50–75% of voting rights; can appoint or remove directors; can appoint or remove directors, since 2017-01-01

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Source: Companies House register snapshot 2026-08-31, Open Government Licence v3.0. Information may have changed since that date and is not advice or a credit reference; check the official record before relying on it. Official record: https://find-and-update.company-information.service.gov.uk/company/SC122949
HTML: https://firmoscan.com/company/SC122949-spectral-line-systems-limited