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REGISTERED NUMBER: 08384139 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2023

FOR

SPME LIMITED

SPME LIMITED (REGISTERED NUMBER: 08384139)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


SPME LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2023







DIRECTOR: Mr S P Waller





REGISTERED OFFICE: Mackenzies Accountants
4 Kings Row
Armstrong Road
Maidstone
Kent
ME15 6AQ





REGISTERED NUMBER: 08384139 (England and Wales)





ACCOUNTANTS: Mackenzies Accountants Limited
Chartered Accountants
4 Kings Row
Armstrong Road
Maidstone
Kent
ME15 6AQ

SPME LIMITED (REGISTERED NUMBER: 08384139)

BALANCE SHEET
31 JULY 2023

2023 2022
Notes £ £ £ £
FIXED ASSETS
Investments 3 25,347 25,342

CURRENT ASSETS
Debtors 4 127,240 136,726
Cash at bank and in hand 3,079 3,110
130,319 139,836
CREDITORS
Amounts falling due within one year 5 975 1
NET CURRENT ASSETS 129,344 139,835
TOTAL ASSETS LESS CURRENT
LIABILITIES

154,691

165,177

CAPITAL AND RESERVES
Called up share capital 6 1,000 1,000
Retained earnings 153,691 164,177
SHAREHOLDERS' FUNDS 154,691 165,177

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 Profit and loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 March 2024 and were signed by:





Mr S P Waller - Director


SPME LIMITED (REGISTERED NUMBER: 08384139)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023


1. 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.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

3. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£
COST
At 1 August 2022 25,342
Additions 5
At 31 July 2023 25,347
NET BOOK VALUE
At 31 July 2023 25,347
At 31 July 2022 25,342

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Waller Associates Limited
Registered office: 4 Kings Row, Armstrong Road, Maidstone, Kent, ME15 6AQ
Nature of business: Building and glazing contractors
%
Class of shares: holding
Ordinary 67.00
31.7.23 31.7.22
£ £
Aggregate capital and reserves 1,660,576 1,220,152
Profit for the year 522,023 341,327

SPME LIMITED (REGISTERED NUMBER: 08384139)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023


3. FIXED ASSET INVESTMENTS - continued

Waller Services limited
Registered office: 4 Kings Row, Armstrong Road, Maidstone, Kent, ME15 6AQ
Nature of business: Investment company
%
Class of shares: holding
Ordinary 50.00
31.7.23 31.7.22
£ £
Aggregate capital and reserves 44,648 38,904
Profit for the year 5,744 23,991

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Amounts owed by group undertakings 127,240 136,726

Amounts owed by group undertakings represents a loan to Waller Associates Limited; a related company in which Mr S Waller is also a director.

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Directors' current accounts 975 1

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £ £
650 Ordinary A £1 650 650
150 Ordinary B £1 150 150
50 Ordinary C £1 50 50
50 Ordinary D £1 50 50
50 Ordinary E £1 50 50
50 Ordinary F £1 50 50
1,000 1,000

7. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr S P Waller.