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Company Registration No. 13467413 (England and Wales)
Sp Software Development Ltd Unaudited accounts for the year ended 30 June 2024
Sp Software Development Ltd Unaudited accounts Contents
Page
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Sp Software Development Ltd Company Information for the year ended 30 June 2024
Director
Stuart Powell
Company Number
13467413 (England and Wales)
Accountants
Daniel Raj (ACA) North Stone Chartered Accountants 99 Chester Road Streetly Sutton Coldfield West Midlands B74 2HE
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Sp Software Development Ltd Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,743 
2,614 
Current assets
Debtors
24,407 
17,367 
Cash at bank and in hand
68,658 
55,651 
93,065 
73,018 
Creditors: amounts falling due within one year
(27,784)
(20,980)
Net current assets
65,281 
52,038 
Net assets
67,024 
54,652 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
67,023 
54,651 
Shareholders' funds
67,024 
54,652 
For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 16 August 2024 and were signed on its behalf by
Stuart Powell Director Company Registration No. 13467413
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Sp Software Development Ltd Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
Sp Software Development Ltd is a private company, limited by shares, registered in England and Wales, registration number 13467413.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
33.33% RBM
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 July 2023
5,115 
At 30 June 2024
5,115 
Depreciation
At 1 July 2023
2,501 
Charge for the year
871 
At 30 June 2024
3,372 
Net book value
At 30 June 2024
1,743 
At 30 June 2023
2,614 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
24,407 
17,367 
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Sp Software Development Ltd Notes to the Accounts for the year ended 30 June 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
5,626 
5,940 
Trade creditors
8,611 
1,058 
Taxes and social security
13,373 
13,808 
Accruals
174 
174 
27,784 
20,980 
7
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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