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REGISTERED NUMBER: 14858600 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 10 MAY 2023 TO 31 MAY 2024

FOR

SPM2 MANAGEMENT LTD

SPM2 MANAGEMENT LTD (REGISTERED NUMBER: 14858600)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 10 MAY 2023 TO 31 MAY 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


SPM2 MANAGEMENT LTD

COMPANY INFORMATION
FOR THE PERIOD 10 MAY 2023 TO 31 MAY 2024







DIRECTOR: Miss B Patel





REGISTERED OFFICE: 1 Marshall Way
Codsall
Wolverhampton
South Staffordshire
WV8 1FN





REGISTERED NUMBER: 14858600 (England and Wales)





ACCOUNTANTS: Acuity Professional Ltd
Business Advisers and Accountants
Unit 2.02 High Weald House
Glovers End
Bexhill
TN39 5ES

SPM2 MANAGEMENT LTD (REGISTERED NUMBER: 14858600)

BALANCE SHEET
31 MAY 2024

Notes £    £   
FIXED ASSETS
Tangible assets 4 270,814

CURRENT ASSETS
Cash at bank 9,488

CREDITORS
Amounts falling due within one year 5 13,104
NET CURRENT LIABILITIES (3,616 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

267,198

CAPITAL AND RESERVES
Called up share capital 6 1
Special reserve 7 269,547
Retained earnings (2,350 )
SHAREHOLDERS' FUNDS 267,198

SPM2 MANAGEMENT LTD (REGISTERED NUMBER: 14858600)

BALANCE SHEET - continued
31 MAY 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 8 January 2025 and were signed by:





Miss B Patel - Director


SPM2 MANAGEMENT LTD (REGISTERED NUMBER: 14858600)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 10 MAY 2023 TO 31 MAY 2024


1. STATUTORY INFORMATION

Spm2 Management 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 as modified by the revaluation of certain assets.

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.

TAXATION
Taxation for the period 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 period 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.

HIRE PURCHASE AND LEASING COMMITMENTS
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

SPM2 MANAGEMENT LTD (REGISTERED NUMBER: 14858600)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 10 MAY 2023 TO 31 MAY 2024


4. TANGIBLE FIXED ASSETS
Freehold Computer
property equipment Totals
£    £    £   
Cost or valuation
Additions 453 1,215 1,668
Revaluations 269,547 - 269,547
At 31 May 2024 270,000 1,215 271,215
Depreciation
Charge for period - 401 401
At 31 May 2024 - 401 401
Net book value
At 31 May 2024 270,000 814 270,814

Cost or valuation at 31 May 2024 is represented by:

Freehold Computer
property equipment Totals
£    £    £   
Valuation in 2024 269,547 - 269,547
Cost 453 1,215 1,668
270,000 1,215 271,215

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Other creditors 13,104

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal
value: £   
1 Ordinary 1 1

7. RESERVES
Special
reserve
£   
Revaluation 269,547

At 31 May 2024 269,547