2024-04-012025-03-312025-03-31false14754082SPM FINANCE LTD2025-07-1864910falseiso4217:GBPxbrli:pure147540822024-03-31147540822025-03-31147540822024-04-012025-03-31147540822023-03-23147540822024-03-31147540822023-03-242024-03-3114754082bus:SmallEntities2024-04-012025-03-3114754082bus:AuditExempt-NoAccountantsReport2024-04-012025-03-3114754082bus:FullAccounts2024-04-012025-03-3114754082bus:PrivateLimitedCompanyLtd2024-04-012025-03-3114754082core:WithinOneYear2025-03-3114754082core:AfterOneYear2025-03-3114754082core:WithinOneYear2024-03-3114754082core:AfterOneYear2024-03-3114754082core:ShareCapital2025-03-3114754082core:SharePremium2025-03-3114754082core:RevaluationReserve2025-03-3114754082core:OtherReservesSubtotal2025-03-3114754082core:RetainedEarningsAccumulatedLosses2025-03-3114754082core:ShareCapital2024-03-3114754082core:SharePremium2024-03-3114754082core:RevaluationReserve2024-03-3114754082core:OtherReservesSubtotal2024-03-3114754082core:RetainedEarningsAccumulatedLosses2024-03-3114754082core:LandBuildings2025-03-3114754082core:PlantMachinery2025-03-3114754082core:Vehicles2025-03-3114754082core:FurnitureFittings2025-03-3114754082core:OfficeEquipment2025-03-3114754082core:NetGoodwill2025-03-3114754082core:IntangibleAssetsOtherThanGoodwill2025-03-3114754082core:ListedExchangeTraded2025-03-3114754082core:UnlistedNon-exchangeTraded2025-03-3114754082core:LandBuildings2024-03-3114754082core:PlantMachinery2024-03-3114754082core:Vehicles2024-03-3114754082core:FurnitureFittings2024-03-3114754082core:OfficeEquipment2024-03-3114754082core:NetGoodwill2024-03-3114754082core:IntangibleAssetsOtherThanGoodwill2024-03-3114754082core:ListedExchangeTraded2024-03-3114754082core:UnlistedNon-exchangeTraded2024-03-3114754082core:LandBuildings2024-04-012025-03-3114754082core:PlantMachinery2024-04-012025-03-3114754082core:Vehicles2024-04-012025-03-3114754082core:FurnitureFittings2024-04-012025-03-3114754082core:OfficeEquipment2024-04-012025-03-3114754082core:NetGoodwill2024-04-012025-03-3114754082core:IntangibleAssetsOtherThanGoodwill2024-04-012025-03-3114754082core:ListedExchangeTraded2024-04-012025-03-3114754082core:UnlistedNon-exchangeTraded2024-04-012025-03-3114754082core:MoreThanFiveYears2024-04-012025-03-3114754082core:Non-currentFinancialInstruments2025-03-3114754082core:Non-currentFinancialInstruments2024-03-3114754082dpl:CostSales2024-04-012025-03-3114754082dpl:DistributionCosts2024-04-012025-03-3114754082core:LandBuildings2024-04-012025-03-3114754082core:PlantMachinery2024-04-012025-03-3114754082core:Vehicles2024-04-012025-03-3114754082core:FurnitureFittings2024-04-012025-03-3114754082core:OfficeEquipment2024-04-012025-03-3114754082dpl:AdministrativeExpenses2024-04-012025-03-3114754082core:NetGoodwill2024-04-012025-03-3114754082core:IntangibleAssetsOtherThanGoodwill2024-04-012025-03-3114754082dpl:GroupUndertakings2024-04-012025-03-3114754082dpl:ParticipatingInterests2024-04-012025-03-3114754082dpl:GroupUndertakingscore:ListedExchangeTraded2024-04-012025-03-3114754082core:ListedExchangeTraded2024-04-012025-03-3114754082dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2024-04-012025-03-3114754082core:UnlistedNon-exchangeTraded2024-04-012025-03-3114754082dpl:CostSales2023-03-242024-03-3114754082dpl:DistributionCosts2023-03-242024-03-3114754082core:LandBuildings2023-03-242024-03-3114754082core:PlantMachinery2023-03-242024-03-3114754082core:Vehicles2023-03-242024-03-3114754082core:FurnitureFittings2023-03-242024-03-3114754082core:OfficeEquipment2023-03-242024-03-3114754082dpl:AdministrativeExpenses2023-03-242024-03-3114754082core:NetGoodwill2023-03-242024-03-3114754082core:IntangibleAssetsOtherThanGoodwill2023-03-242024-03-3114754082dpl:GroupUndertakings2023-03-242024-03-3114754082dpl:ParticipatingInterests2023-03-242024-03-3114754082dpl:GroupUndertakingscore:ListedExchangeTraded2023-03-242024-03-3114754082core:ListedExchangeTraded2023-03-242024-03-3114754082dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-03-242024-03-3114754082core:UnlistedNon-exchangeTraded2023-03-242024-03-3114754082core:NetGoodwill2025-03-3114754082core:IntangibleAssetsOtherThanGoodwill2025-03-3114754082core:LandBuildings2025-03-3114754082core:PlantMachinery2025-03-3114754082core:Vehicles2025-03-3114754082core:FurnitureFittings2025-03-3114754082core:OfficeEquipment2025-03-3114754082core:AfterOneYear2025-03-3114754082core:WithinOneYear2025-03-3114754082core:ListedExchangeTraded2025-03-3114754082core:UnlistedNon-exchangeTraded2025-03-3114754082core:ShareCapital2025-03-3114754082core:SharePremium2025-03-3114754082core:RevaluationReserve2025-03-3114754082core:OtherReservesSubtotal2025-03-3114754082core:RetainedEarningsAccumulatedLosses2025-03-3114754082core:NetGoodwill2024-03-3114754082core:IntangibleAssetsOtherThanGoodwill2024-03-3114754082core:LandBuildings2024-03-3114754082core:PlantMachinery2024-03-3114754082core:Vehicles2024-03-3114754082core:FurnitureFittings2024-03-3114754082core:OfficeEquipment2024-03-3114754082core:AfterOneYear2024-03-3114754082core:WithinOneYear2024-03-3114754082core:ListedExchangeTraded2024-03-3114754082core:UnlistedNon-exchangeTraded2024-03-3114754082core:ShareCapital2024-03-3114754082core:SharePremium2024-03-3114754082core:RevaluationReserve2024-03-3114754082core:OtherReservesSubtotal2024-03-3114754082core:RetainedEarningsAccumulatedLosses2024-03-3114754082core:NetGoodwill2023-03-2314754082core:IntangibleAssetsOtherThanGoodwill2023-03-2314754082core:LandBuildings2023-03-2314754082core:PlantMachinery2023-03-2314754082core:Vehicles2023-03-2314754082core:FurnitureFittings2023-03-2314754082core:OfficeEquipment2023-03-2314754082core:AfterOneYear2023-03-2314754082core:WithinOneYear2023-03-2314754082core:ListedExchangeTraded2023-03-2314754082core:UnlistedNon-exchangeTraded2023-03-2314754082core:ShareCapital2023-03-2314754082core:SharePremium2023-03-2314754082core:RevaluationReserve2023-03-2314754082core:OtherReservesSubtotal2023-03-2314754082core:RetainedEarningsAccumulatedLosses2023-03-2314754082core:AfterOneYear2024-04-012025-03-3114754082core:WithinOneYear2024-04-012025-03-3114754082core:Non-currentFinancialInstrumentscore:CostValuation2024-04-012025-03-3114754082core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-04-012025-03-3114754082core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-04-012025-03-3114754082core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-04-012025-03-3114754082core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-04-012025-03-3114754082core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-04-012025-03-3114754082core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-04-012025-03-3114754082core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-04-012025-03-3114754082core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-04-012025-03-3114754082core:Non-currentFinancialInstrumentscore:CostValuation2025-03-3114754082core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2025-03-3114754082core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2025-03-3114754082core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2025-03-3114754082core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2025-03-3114754082core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2025-03-3114754082core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2025-03-3114754082core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2025-03-3114754082core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2025-03-3114754082core:Non-currentFinancialInstrumentscore:CostValuation2024-03-3114754082core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-03-3114754082core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-03-3114754082core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-03-3114754082core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-03-3114754082core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-03-3114754082core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-03-3114754082core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-03-3114754082core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-03-3114754082bus:Director12024-04-012025-03-31

SPM FINANCE LTD

Registered Number
14754082
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

SPM FINANCE LTD
Company Information
for the year from 1 April 2024 to 31 March 2025

Director

MURPHY, Shaun

Registered Address

16 Ullswater Road
Golborne
Warrington
WA3 3EY

Registered Number

14754082 (England and Wales)
SPM FINANCE LTD
Balance Sheet as at
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets33,2126,329
3,2126,329
Current assets
Cash at bank and on hand883,595
883,595
Creditors amounts falling due within one year4(6,150)(6,182)
Net current assets (liabilities)(6,062)(2,587)
Total assets less current liabilities(2,850)3,742
Net assets(2,850)3,742
Capital and reserves
Called up share capital11
Profit and loss account(2,851)3,741
Shareholders' funds(2,850)3,742
The financial statements were approved and authorised for issue by the Director on 18 July 2025, and are signed on its behalf by:
MURPHY, Shaun
Director
Registered Company No. 14754082
SPM FINANCE LTD
Notes to the Financial Statements
for the year ended 31 March 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
2.Average number of employees

20252024
Average number of employees during the year11
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 April 249,4469,446
At 31 March 259,4469,446
Depreciation and impairment
At 01 April 243,1173,117
Charge for year3,1173,117
At 31 March 256,2346,234
Net book value
At 31 March 253,2123,212
At 31 March 246,3296,329
4.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables6,000-
Bank borrowings and overdrafts3680
Taxation and social security1146,102
Total6,1506,182