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Registered Number: 15138896


 

 

 

SPMC HOLDINGS LTD



Abridged Accounts
 


Period of accounts

Start date: 14 September 2023

End date: 30 September 2024
 
 
Notes
 
2024
£
Fixed assets    
Tangible fixed assets 3 9,499 
9,499 
Current assets    
Cash at bank and in hand 5 
Creditors: amount falling due within one year (10,684)
Net current assets (10,679)
 
Total assets less current liabilities (1,180)
Net assets (1,180)
 

Capital and reserves
   
Called up share capital 4 1 
Profit and loss account (1,181)
Shareholders' funds (1,180)
 


For the period ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 12 June 2025 and were signed by:


-------------------------------
Stephen Patrick McNulty
Director
1
General Information
SPMC Holdings Ltd is a private company, limited by shares, registered in , registration number 15138896, registration address 50 Oldfield Road, Altrincham, Cheshire, WA14 4EF.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the period was 1.
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Total
  £   £
At 14 September 2023  
Additions 10,290    10,290 
Disposals  
At 30 September 2024 10,290    10,290 
Depreciation
At 14 September 2023  
Charge for period 791    791 
On disposals  
At 30 September 2024 791    791 
Net book values
Closing balance as at 30 September 2024 9,499    9,499 
Opening balance as at 14 September 2023  


4.

Share Capital

Allotted, called up and fully paid
2024
£
1 Class A share of £1.00 each

2