Companies House 2022-04-01 2023-03-31 2023-03-31 false true iso4217:GBP xbrli:pure 10081952 2021-04-01 2022-03-31 10081952 2023-03-31 10081952 2022-04-01 2023-03-31 10081952 2022-03-31 10081952 curr:PoundSterling 2022-04-01 2023-03-31 10081952 uk-bus:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 10081952 uk-bus:FRS102 2022-04-01 2023-03-31 10081952 uk-bus:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 10081952 uk-bus:AbridgedAccounts 2022-04-01 2023-03-31 10081952 uk-bus:RegisteredOffice 2022-04-01 2023-03-31 10081952 uk-bus:Director40 2022-04-01 2023-03-31 10081952 uk-bus:Director1 2022-04-01 2023-03-31 10081952 uk-bus:Director2 2022-04-01 2023-03-31 10081952 uk-bus:Director3 2022-04-01 2023-03-31 10081952 uk-bus:Director4 2022-04-01 2023-03-31 10081952 uk-bus:Director5 2022-04-01 2023-03-31 10081952 uk-bus:Director6 2022-04-01 2023-03-31 10081952 uk-bus:Director7 2022-04-01 2023-03-31 10081952 uk-bus:Director8 2022-04-01 2023-03-31 10081952 uk-bus:Director9 2022-04-01 2023-03-31 10081952 uk-bus:Director10 2022-04-01 2023-03-31 10081952 uk-bus:Director11 2022-04-01 2023-03-31 10081952 uk-bus:Director12 2022-04-01 2023-03-31 10081952 uk-bus:Director13 2022-04-01 2023-03-31 10081952 uk-bus:Director14 2022-04-01 2023-03-31 10081952 uk-bus:Director15 2022-04-01 2023-03-31 10081952 uk-bus:Director16 2022-04-01 2023-03-31 10081952 uk-bus:Director17 2022-04-01 2023-03-31 10081952 uk-bus:Director18 2022-04-01 2023-03-31 10081952 uk-bus:Director19 2022-04-01 2023-03-31 10081952 uk-bus:Director20 2022-04-01 2023-03-31 10081952 uk-bus:CompanySecretary1 2022-04-01 2023-03-31 10081952 core:AfterOneYear 2023-03-31 10081952 core:AfterOneYear 2022-03-31 10081952 core:WithinOneYear 2023-03-31 10081952 core:WithinOneYear 2022-03-31 10081952 core:WithinOneYear 2022-04-01 2023-03-31 10081952 core:AfterOneYear 2023-03-31 10081952 core:AfterOneYear 2022-03-31 10081952 core:AfterOneYear 2022-04-01 2023-03-31 10081952 core:ShareCapital 2023-03-31 10081952 core:ShareCapital 2022-03-31 10081952 core:SharePremium 2023-03-31 10081952 core:SharePremium 2022-03-31 10081952 core:OtherReservesSubtotal 2023-03-31 10081952 core:OtherReservesSubtotal 2022-03-31 10081952 core:RevaluationReserve 2023-03-31 10081952 core:RevaluationReserve 2022-03-31 10081952 core:RetainedEarningsAccumulatedLosses 2023-03-31 10081952 core:RetainedEarningsAccumulatedLosses 2022-03-31 10081952 core:Associate1 2022-04-01 2023-03-31 10081952 core:Associate1 2022-03-31 10081952 core:Associate1 2023-03-31 10081952 core:Associate2 2022-04-01 2023-03-31 10081952 core:Associate2 2022-03-31 10081952 core:Associate2 2023-03-31 10081952 core:Associate3 2022-04-01 2023-03-31 10081952 core:Associate3 2022-03-31 10081952 core:Associate3 2023-03-31 10081952 core:Associate4 2022-04-01 2023-03-31 10081952 core:Associate4 2022-03-31 10081952 core:Associate4 2023-03-31 10081952 core:Associate5 2022-04-01 2023-03-31 10081952 core:Associate5 2022-03-31 10081952 core:Associate5 2023-03-31 10081952 core:Associate6 2022-04-01 2023-03-31 10081952 core:Associate6 2022-03-31 10081952 core:Associate6 2023-03-31 10081952 core:Associate7 2022-04-01 2023-03-31 10081952 core:Associate7 2022-03-31 10081952 core:Associate7 2023-03-31 10081952 core:Associate8 2022-04-01 2023-03-31 10081952 core:Associate8 2022-03-31 10081952 core:Associate8 2023-03-31 10081952 core:Associate9 2022-04-01 2023-03-31 10081952 core:Associate9 2022-03-31 10081952 core:Associate9 2023-03-31 10081952 core:Associate10 2022-04-01 2023-03-31 10081952 core:Associate10 2022-03-31 10081952 core:Associate10 2023-03-31 10081952 core:Associate11 2022-04-01 2023-03-31 10081952 core:Associate11 2022-03-31 10081952 core:Associate11 2023-03-31 10081952 core:Associate12 2022-04-01 2023-03-31 10081952 core:Associate12 2022-03-31 10081952 core:Associate12 2023-03-31 10081952 core:Associate13 2022-04-01 2023-03-31 10081952 core:Associate13 2022-03-31 10081952 core:Associate13 2023-03-31 10081952 core:Associate14 2022-04-01 2023-03-31 10081952 core:Associate14 2022-03-31 10081952 core:Associate14 2023-03-31 10081952 core:Associate15 2022-04-01 2023-03-31 10081952 core:Associate15 2022-03-31 10081952 core:Associate15 2023-03-31 10081952 core:Associate16 2022-04-01 2023-03-31 10081952 core:Associate16 2022-03-31 10081952 core:Associate16 2023-03-31 10081952 core:Associate17 2022-04-01 2023-03-31 10081952 core:Associate17 2022-03-31 10081952 core:Associate17 2023-03-31 10081952 core:Associate18 2022-04-01 2023-03-31 10081952 core:Associate18 2022-03-31 10081952 core:Associate18 2023-03-31 10081952 core:Associate19 2022-04-01 2023-03-31 10081952 core:Associate19 2022-03-31 10081952 core:Associate19 2023-03-31 10081952 core:Associate20 2022-04-01 2023-03-31 10081952 core:Associate20 2022-03-31 10081952 core:Associate20 2023-03-31 10081952 core:Associate1 2022-04-01 2023-03-31 10081952 core:Associate2 2022-04-01 2023-03-31 10081952 core:Associate3 2022-04-01 2023-03-31 10081952 core:Associate4 2022-04-01 2023-03-31 10081952 core:Associate5 2022-04-01 2023-03-31 10081952 core:Associate6 2022-04-01 2023-03-31 10081952 core:Associate7 2022-04-01 2023-03-31 10081952 core:Associate8 2022-04-01 2023-03-31 10081952 core:Associate9 2022-04-01 2023-03-31 10081952 core:Associate10 2022-04-01 2023-03-31 10081952 core:Associate11 2022-04-01 2023-03-31 10081952 core:Associate12 2022-04-01 2023-03-31 10081952 core:Associate13 2022-04-01 2023-03-31 10081952 core:Associate14 2022-04-01 2023-03-31 10081952 core:Associate15 2022-04-01 2023-03-31 10081952 core:Associate16 2022-04-01 2023-03-31 10081952 core:Associate17 2022-04-01 2023-03-31 10081952 core:Associate18 2022-04-01 2023-03-31 10081952 core:Associate19 2022-04-01 2023-03-31 10081952 core:Associate20 2022-04-01 2023-03-31 10081952 uk-bus:Director1 1 2022-04-01 2023-03-31 10081952 uk-bus:Director1 1 2022-03-31 10081952 uk-bus:Director1 1 2023-03-31 10081952 uk-bus:Director2 2 2022-04-01 2023-03-31 10081952 uk-bus:Director2 2 2022-03-31 10081952 uk-bus:Director2 2 2023-03-31 10081952 uk-bus:Director1 3 2022-04-01 2023-03-31 10081952 uk-bus:Director1 3 2022-03-31 10081952 uk-bus:Director1 3 2023-03-31 10081952 uk-bus:Director4 4 2022-04-01 2023-03-31 10081952 uk-bus:Director4 4 2022-03-31 10081952 uk-bus:Director4 4 2023-03-31 10081952 uk-bus:Director5 5 2022-04-01 2023-03-31 10081952 uk-bus:Director5 5 2022-03-31 10081952 uk-bus:Director5 5 2023-03-31 10081952 uk-bus:Director6 6 2022-04-01 2023-03-31 10081952 uk-bus:Director6 6 2022-03-31 10081952 uk-bus:Director6 6 2023-03-31 10081952 uk-bus:Director7 7 2022-04-01 2023-03-31 10081952 uk-bus:Director7 7 2022-03-31 10081952 uk-bus:Director7 7 2023-03-31 10081952 uk-bus:Director8 8 2022-04-01 2023-03-31 10081952 uk-bus:Director8 8 2022-03-31 10081952 uk-bus:Director8 8 2023-03-31 10081952 uk-bus:Director9 9 2022-04-01 2023-03-31 10081952 uk-bus:Director9 9 2022-03-31 10081952 uk-bus:Director9 9 2023-03-31 10081952 uk-bus:Director10 10 2022-04-01 2023-03-31 10081952 uk-bus:Director10 10 2022-03-31 10081952 uk-bus:Director10 10 2023-03-31 10081952 uk-bus:Director11 11 2022-04-01 2023-03-31 10081952 uk-bus:Director11 11 2022-03-31 10081952 uk-bus:Director11 11 2023-03-31 10081952 uk-bus:Director12 12 2022-04-01 2023-03-31 10081952 uk-bus:Director12 12 2022-03-31 10081952 uk-bus:Director12 12 2023-03-31 10081952 uk-bus:Director13 13 2022-04-01 2023-03-31 10081952 uk-bus:Director13 13 2022-03-31 10081952 uk-bus:Director13 13 2023-03-31 10081952 uk-bus:Director14 14 2022-04-01 2023-03-31 10081952 uk-bus:Director14 14 2022-03-31 10081952 uk-bus:Director14 14 2023-03-31 10081952 uk-bus:Director15 15 2022-04-01 2023-03-31 10081952 uk-bus:Director15 15 2022-03-31 10081952 uk-bus:Director15 15 2023-03-31 10081952 uk-bus:Director16 16 2022-04-01 2023-03-31 10081952 uk-bus:Director16 16 2022-03-31 10081952 uk-bus:Director16 16 2023-03-31 10081952 uk-bus:Director17 17 2022-04-01 2023-03-31 10081952 uk-bus:Director17 17 2022-03-31 10081952 uk-bus:Director17 17 2023-03-31 10081952 uk-bus:Director18 18 2022-04-01 2023-03-31 10081952 uk-bus:Director18 18 2022-03-31 10081952 uk-bus:Director18 18 2023-03-31 10081952 uk-bus:Director19 19 2022-04-01 2023-03-31 10081952 uk-bus:Director19 19 2022-03-31 10081952 uk-bus:Director19 19 2023-03-31 10081952 uk-bus:Director20 20 2022-04-01 2023-03-31 10081952 uk-bus:Director20 20 2022-03-31 10081952 uk-bus:Director20 20 2023-03-31 10081952 1 2022-04-01 2023-03-31 10081952 2 2022-04-01 2023-03-31 10081952 3 2022-04-01 2023-03-31

# SPM LIFT CONSULTANT LIMITED

## Company Registration Number:
10081952 (England and Wales)

## Unaudited abridged accounts for the year ended 31 March 2023

## Period of accounts

## Start date: 01 April 2022

## End date: 31 March 2023

# SPM LIFT CONSULTANT LIMITED

## Contents of the Financial Statements

for the Period Ended 31 March 2023

Balance sheet |
Notes |

# SPM LIFT CONSULTANT LIMITED

## Balance sheet

As at 31 March 2023

| Notes | 2023 | 2022
--- | --- | --- | ---
|  | £ | £
Fixed assets
Tangible assets: | 3 | 5,371 | 7,162
Total fixed assets: |  | 5,371 | 7,162
Current assets
Cash at bank and in hand: |  | 35,765 | 39,722
Total current assets: |  | 35,765 | 39,722
Creditors: amounts falling due within one year: | 4 | (24,190) | (21,442)
Net current assets (liabilities): |  | 11,575 | 18,280
Total assets less current liabilities: |  | 16,946 | 25,442
Total net assets (liabilities): |  | 16,946 | 25,442
Capital and reserves
Called up share capital: |  | 100 | 100
Profit and loss account: |  | 16,846 | 25,342
Shareholders funds: |  | 16,946 | 25,442

The notes form part of these financial statements

# SPM LIFT CONSULTANT LIMITED

## Balance sheet statements

For the year ending 31 March 2023 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 22 August 2023
and signed on behalf of the board by:

Name: Mr S McGregor
Status: Director

The notes form part of these financial statements

# SPM LIFT CONSULTANT LIMITED

## Notes to the Financial Statements

for the Period Ended 31 March 2023

## 1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

## Turnover policy

Turnover is measured at the fair value of the consideration received or receivable for goods suppliedand services rendered, net of discounts and Value Added Tax.Revenue from the sale of goods is recognised when the significant risks and rewards of ownership havetransferred to the buyer (usually on despatch of the goods); the amount of revenue can be measuredreliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurredor to be incurred in respect of the transactions can be measured reliably.

## Valuation and information policy

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value,over the useful economic life of that asset as follows:Fittings fixtures and equipment - 25% reducing balanceIf there is an indication that there has been a significant change in depreciation rate, useful life orresidual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

## Other accounting policies

Basis of preparationThe financial statements have been prepared on the historical cost basis, as modified by the revaluationof certain financial assets and liabilities and investment properties measured at fair value through profitor loss.The financial statements are prepared in sterling, which is the functional currency of the entity.---------TaxationThe taxation expense represents the aggregate amount of current and deferred tax recognised in thereporting period. Tax is recognised in the statement of comprehensive income, except to the extent thatit relates to items recognised in other comprehensive income or directly in capital and reserves. In thiscase, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.Current tax is recognised on taxable profit for the current and past periods. Current tax is measured atthe amounts of tax expected to pay or recover using the tax rates and laws that have been enacted orsubstantively enacted at the reporting date.Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved taxlosses and other deferred tax assets are recognised to the extent that it is probable that they will berecovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax ismeasured using the tax rates and laws that have been enacted or substantively enacted by thereporting date that are expected to apply to the reversal of the timing difference.----------Tangible assetsTangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulateddepreciation and impairment losses.Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluationless any subsequent accumulated depreciation and subsequent accumulated impairment losses.An increase in the carrying amount of an asset as a result of a revaluation, is recognised in othercomprehensive income and accumulated in capital and reserves, except to the extent it reverses arevaluation decrease of the same asset previously recognised in profit or loss. A decrease in thecarrying amount of an asset as a result of revaluation is recognised in other comprehensive income tothe extent of any previously recognised revaluation increase accumulated in capital and reserves inrespect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gainsaccumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit orloss.---------ImpairmentA review for indicators of impairment is carried out at each reporting date, with the recoverable amountbeing estimated where such indicators exist. Where the carrying value exceeds the recoverableamount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal ateach reporting date.When it is not possible to estimate the recoverable amount of an individual asset, an estimate is madeof the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generatingunit is the smallest identifiable group of assets that includes the asset and generates cash inflows thatare largely independent of the cash inflows from other assets or groups of assets.-----------Financial instrumentsA financial asset or a financial liability is recognised only when the company becomes a party to thecontractual provisions of the instrument.Basic financial instruments are initially recognised at the transaction price, unless the arrangementconstitutes a financing transaction, where it is recognised at the present value of the future paymentsdiscounted at a market rate of interest for a similar debt instrument.Debt instruments are subsequently measured at amortised cost.Where investments in non-convertible preference shares and non-puttable ordinary shares orpreference shares are publicly traded or their fair value can otherwise be measured reliably, theinvestment is subsequently measured at fair value with changes in fair value recognised in profit or loss.All other such investments are subsequently measured at cost less impairment.Other financial instruments, including derivatives, are initially recognised at fair value, unless paymentfor an asset is deferred beyond normal business terms or financed at a rate of interest that is not amarket rate, in which case the asset is measured at the present value of the future paymentsdiscounted at a market rate of interest for a similar debt instrument.Other financial instruments are subsequently measured at fair value, with any changes recognised inprofit or loss, with the exception of hedging instruments in a designated hedging relationship.Financial assets that are measured at cost or amortised cost are reviewed for objective evidence ofimpairment at the end of each reporting date. If there is objective evidence of impairment, animpairment loss is recognised in profit or loss immediately.For all equity instruments regardless of significance, and other financial assets that are individuallysignificant, these are assessed individually for impairment. Other financial assets or either assessedindividually or grouped on the basis of similar credit risk characteristics.Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversaldoes not result in a carrying amount of the financial asset that exceeds what the carrying amount wouldhave been had the impairment not previously been recognised.-----------Defined contribution plansContributions to defined contribution plans are recognised as an expense in the period in which therelated service is provided. Prepaid contributions are recognised as an asset to the extent that theprepayment will lead to a reduction in future payments or a cash refund.When contributions are not expected to be settled wholly within 12 months of the end of the reportingdate in which the employees render the related service, the liability is measured on a discountedpresent value basis. The unwinding of the discount is recognised in finance costs in profit or loss in theperiod in which it arises.

# SPM LIFT CONSULTANT LIMITED

## Notes to the Financial Statements

for the Period Ended 31 March 2023

## 2. Employees

| 2023 | 2022
--- | --- | ---
Average number of employees during the period | 2 | 2

# SPM LIFT CONSULTANT LIMITED

## Notes to the Financial Statements

for the Period Ended 31 March 2023

## 3. Tangible Assets

| Total
--- | ---
Cost | £
At 01 April 2022 | 9,550
At 31 March 2023 | 9,550
Depreciation |
At 01 April 2022 | 2,388
Charge for year | 1,791
At 31 March 2023 | 4,179
Net book value |
At 31 March 2023 | 5,371
At 31 March 2022 | 7,162

# SPM LIFT CONSULTANT LIMITED

## Notes to the Financial Statements

for the Period Ended 31 March 2023

## 4. Creditors: amounts falling due within one year note

Corporation tax - 2023 - £16,734 2022 - £15,356Social security and other taxes - 2023 - £5,072 2022 - £4,437Other creditors - 2023 - £2,384 2022 - £1,649Total - 2023 - £24,190 2022 - £21,442