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REGISTERED NUMBER: 06778854 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

SPMM COURSE LTD

SPMM COURSE LTD (REGISTERED NUMBER: 06778854)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


SPMM COURSE LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: Dr S P Mohana - Murthy
Dr M Varadan





REGISTERED OFFICE: 124 White Lodge Close
Isleworth
Middlesex
TW7 6TR





REGISTERED NUMBER: 06778854 (England and Wales)





ACCOUNTANTS: Murugesu Associates
Accountants
77 Milson Road
West Kensington
London
W14 0LH

SPMM COURSE LTD (REGISTERED NUMBER: 06778854)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £   
CURRENT ASSETS
Debtors 5 219,015 9,676
Cash at bank 198,248 419,691
417,263 429,367
CREDITORS
Amounts falling due within one year 6 121,519 178,493
NET CURRENT ASSETS 295,744 250,874
TOTAL ASSETS LESS CURRENT
LIABILITIES

295,744

250,874

CAPITAL AND RESERVES
Called up share capital 7 300 300
Retained earnings 8 295,444 250,574
SHAREHOLDERS' FUNDS 295,744 250,874

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 9 August 2024 and were signed on its behalf by:





Dr S P Mohana - Murthy - Director


SPMM COURSE LTD (REGISTERED NUMBER: 06778854)

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

1. STATUTORY INFORMATION

SPMM COURSE LTD is a private company, limited by shares , registered in England and Wales. 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33% on cost

Taxation
Taxation for the year 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 year 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.

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 January 2023
and 31 December 2023 5,697
DEPRECIATION
At 1 January 2023
and 31 December 2023 5,697
NET BOOK VALUE
At 31 December 2023 -
At 31 December 2022 -

SPMM COURSE LTD (REGISTERED NUMBER: 06778854)

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

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 19,015 9,676
Prepayments 200,000 -
219,015 9,676

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 31,473 61,516
Taxation 10,940 31,625
VAT 5,723 8,030
Directors' current accounts 69,183 73,322
Accruals 4,200 4,000
121,519 178,493

7. CALLED UP SHARE CAPITAL




Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100
100 "A" Shares £1 100 100
100 "B" Shares £1 100 100
300 300

8. RESERVES
Retained
earnings
£   

At 1 January 2023 250,574
Profit for the year 44,870
At 31 December 2023 295,444