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SPM INSTALLATIONS LIMITED

Unaudited Financial Statements

for the Year Ended 5th April 2024






SPM INSTALLATIONS LIMITED (REGISTERED NUMBER: 12451900)






Contents of the Financial Statements
for the year ended 5th April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


SPM INSTALLATIONS LIMITED

Company Information
for the year ended 5th April 2024







DIRECTORS: P V McCabe
Mrs S McCabe





REGISTERED OFFICE: 1 Abbots Quay
Monks Ferry
Birkenhead
Merseyside
CH41 5LH





REGISTERED NUMBER: 12451900 (England and Wales)





ACCOUNTANTS: Haines Watts Wirral Limited
1 Abbots Quay
Monks Ferry
Birkenhead
Merseyside
CH41 5LH

SPM INSTALLATIONS LIMITED (REGISTERED NUMBER: 12451900)

Balance Sheet
5th April 2024

2024 2023
Notes £    £   
CURRENT ASSETS
Stocks 5,000 10,000
Debtors 4 10,809 64,609
Cash at bank 45,564 66,016
61,373 140,625
CREDITORS
Amounts falling due within one year 5 42,526 106,708
NET CURRENT ASSETS 18,847 33,917
TOTAL ASSETS LESS CURRENT LIABILITIES 18,847 33,917

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 18,845 33,915
18,847 33,917

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5th April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 5th April 2024 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 31st January 2025 and were signed on its behalf by:





P V McCabe - Director


SPM INSTALLATIONS LIMITED (REGISTERED NUMBER: 12451900)

Notes to the Financial Statements
for the year ended 5th April 2024

1. STATUTORY INFORMATION

SPM Installations Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 2 (2023 - 2 ) .

SPM INSTALLATIONS LIMITED (REGISTERED NUMBER: 12451900)

Notes to the Financial Statements - continued
for the year ended 5th April 2024

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 600 -
Other debtors 10,209 64,609
10,809 64,609

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed to group undertakings 7,010 41,228
Taxation and social security 5,182 22,756
Other creditors 30,334 42,724
42,526 106,708

6. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 5th April 2024 and 5th April 2023:

2024 2023
£    £   
P V McCabe
Balance outstanding at start of year 35,119 -
Amounts advanced 3,517 35,119
Amounts repaid (35,119 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 3,517 35,119