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SPC CONSULTING (NI) LIMITED

Registered Number
NI618828
(Northern Ireland)

Unaudited Financial Statements for the Year ended
31 December 2023

SPC CONSULTING (NI) LIMITED
Company Information
for the year from 1 January 2023 to 31 December 2023

Directors

Patricia Connolly
Stephen Anthony Connolly

Registered Address

43 Clarendon Street
Londonderry
BT48 7ER

Registered Number

NI618828 (Northern Ireland)
SPC CONSULTING (NI) LIMITED
Statement of Financial Position
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets3-948
-948
Current assets
Debtors25,02236,319
Cash at bank and on hand801323
25,82336,642
Creditors amounts falling due within one year(5,481)(10,360)
Net current assets (liabilities)20,34226,282
Total assets less current liabilities20,34227,230
Creditors amounts falling due after one year(19,110)(24,947)
Net assets1,2322,283
Capital and reserves
Called up share capital100100
Profit and loss account1,1322,183
Shareholders' funds1,2322,283
The financial statements were approved and authorised for issue by the Board of Directors on 18 July 2024, and are signed on its behalf by:
Stephen Anthony Connolly
Director
Registered Company No. NI618828
SPC CONSULTING (NI) LIMITED
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Fixtures & Fittings - 20% Straight line An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
2.Average number of employees

20232022
Average number of employees during the year22
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 January 232,370
At 31 December 232,370
Depreciation and impairment
At 01 January 231,422
Charge for year948
At 31 December 232,370
Net book value
At 31 December 23-
At 31 December 22948