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REGISTERED NUMBER: 07166701 (England and Wales)















S P MANUFACTURING COMPANY LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2024






S P MANUFACTURING COMPANY LIMITED (REGISTERED NUMBER: 07166701)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3 to 4


S P MANUFACTURING COMPANY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MARCH 2024







DIRECTOR: H Pendregaust





SECRETARY: H Pendregaust





REGISTERED OFFICE: 5 The Lawns
Grimsby
N E Lincolnshire
DN34 4UE





REGISTERED NUMBER: 07166701 (England and Wales)

S P MANUFACTURING COMPANY LIMITED (REGISTERED NUMBER: 07166701)

BALANCE SHEET
31ST MARCH 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 2,039

CURRENT ASSETS
Stocks - 2,995
Debtors 5 - 4,305
Cash at bank 208,275 211,857
208,275 219,157
CREDITORS
Amounts falling due within one year 6 4,491 11,446
NET CURRENT ASSETS 203,784 207,711
TOTAL ASSETS LESS CURRENT
LIABILITIES

203,784

209,750

PROVISIONS FOR LIABILITIES - 387
NET ASSETS 203,784 209,363

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 203,774 209,353
SHAREHOLDERS' FUNDS 203,784 209,363

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 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 18th March 2025 and were signed by:





H Pendregaust - Director


S P MANUFACTURING COMPANY LIMITED (REGISTERED NUMBER: 07166701)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024

1. STATUTORY INFORMATION

S P Manufacturing Company 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.

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.

Tangible fixed assets
Depreciation is provided in order to write off each asset over its estimated useful life.

Stocks
Stocks are valued at the lower of cost or net realisable value, after making due allowance for obsolete and slow moving items

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 3 (2023 - 3 ) .

S P MANUFACTURING COMPANY LIMITED (REGISTERED NUMBER: 07166701)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1st April 2023 14,000 4,465 4,519 22,984
Disposals (14,000 ) (4,465 ) (4,519 ) (22,984 )
At 31st March 2024 - - - -
DEPRECIATION
At 1st April 2023 12,594 4,465 3,886 20,945
Charge for year 294 - 132 426
Eliminated on disposal (12,888 ) (4,465 ) (4,018 ) (21,371 )
At 31st March 2024 - - - -
NET BOOK VALUE
At 31st March 2024 - - - -
At 31st March 2023 1,406 - 633 2,039

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors - 4,305

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Corporation Tax 2,362 5,659
VAT - 1,634
Directors' current accounts - 1,893
Accrued expenses 2,129 2,260
4,491 11,446