S And P Digital Ltd |
Notes to the Accounts |
for the period from 28 June 2023 to 30 June 2024 |
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1 |
Accounting policies |
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Basis of preparation |
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The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
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Creditors |
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Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
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Taxation |
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A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Unrelieved tax losses are recognised only to the extent that it is probable that they will be recovered against future taxable profits. Current tax assets and liabilities are not discounted. |
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2 |
Employees |
2024 |
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Number |
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Average number of persons employed by the company |
0 |
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3 |
Creditors: amounts falling due within one year |
2024 |
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£ |
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Other creditors |
15,771 |
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4 |
Controlling party |
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The company is controlled by the director S Sutton. |
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5 |
Other information |
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S And P Digital Ltd is a private company limited by shares and incorporated in England. Its registered office is: |
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First Floor, 12 St John's Way |
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St John's Business Estate |
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Downham Market |
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Norfolk |
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PE38 0QQ |