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REGISTERED NUMBER: SC731847 (Scotland)















Financial Statements

for the Period

9th May 2022 to 31st May 2023

for

SPM Services (Carnoustie) Ltd

SPM Services (Carnoustie) Ltd (Registered number: SC731847)






Contents of the Financial Statements
for the Period 9th May 2022 to 31st May 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Certified Accountants' Report 4

SPM Services (Carnoustie) Ltd

Company Information
for the Period 9th May 2022 to 31st May 2023







DIRECTOR: J H A Arrow





REGISTERED OFFICE: 58 Long Lane
Broughty Ferry
Dundee
DD5 1HH





REGISTERED NUMBER: SC731847 (Scotland)





ACCOUNTANTS: AWH
Chartered Certified Accountants
Fort Street House
63 Fort Street
Broughty Ferry
Dundee
Angus
DD5 2AB

SPM Services (Carnoustie) Ltd (Registered number: SC731847)

Balance Sheet
31st May 2023

Notes £   
CURRENT ASSETS
Debtors 4 25,000
Cash in hand 7,713
32,713
CREDITORS
Amounts falling due within one year 5 14,158
NET CURRENT ASSETS 18,555
TOTAL ASSETS LESS CURRENT
LIABILITIES

18,555

CAPITAL AND RESERVES
Called up share capital 10
Retained earnings 18,545
18,555

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31st May 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31st May 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 9th February 2024 and were signed by:





J H A Arrow - Director


SPM Services (Carnoustie) Ltd (Registered number: SC731847)

Notes to the Financial Statements
for the Period 9th May 2022 to 31st May 2023

1. STATUTORY INFORMATION

SPM Services (Carnoustie) Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Other debtors 25,000

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Taxation and social security 5,043
Other creditors 9,115
14,158

Chartered Certified Accountants' Report to the Director
on the Unaudited Financial Statements of
SPM Services (Carnoustie) Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of SPM Services (Carnoustie) Ltd for the period ended 31st May 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of SPM Services (Carnoustie) Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of SPM Services (Carnoustie) Ltd and state those matters that we have agreed to state to the director of SPM Services (Carnoustie) Ltd in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that SPM Services (Carnoustie) Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of SPM Services (Carnoustie) Ltd. You consider that SPM Services (Carnoustie) Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of SPM Services (Carnoustie) Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






AWH
Chartered Certified Accountants
Fort Street House
63 Fort Street
Broughty Ferry
Dundee
Angus
DD5 2AB


Date: .............................................