Company Registration No. 06778854 (England and Wales)
Spmm Course Ltd
Unaudited accounts
for the year ended 31 December 2024
Spmm Course Ltd
Unaudited accounts
Contents
Spmm Course Ltd
Company Information
for the year ended 31 December 2024
Directors
S P MOHANA MURTHY
M VARADAN
Company Number
06778854 (England and Wales)
Registered Office
124 White Lodge Close
Isleworth
TW7 6TR
Accountants
Murugesu Associates
77 Milson Road
West Kensington
London
W14 0LH
Spmm Course Ltd
Statement of financial position
as at 31 December 2024
Cash at bank and in hand
364,063
198,248
Creditors: amounts falling due within one year
(75,474)
(121,519)
Net current assets
369,755
295,744
Net assets
369,755
295,744
Called up share capital
300
300
Profit and loss account
369,455
295,444
Shareholders' funds
369,755
295,744
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 5 August 2025 and were signed on its behalf by
S P MOHANA MURTHY
Director
Company Registration No. 06778854
Spmm Course Ltd
Notes to the Accounts
for the year ended 31 December 2024
Spmm Course Ltd is a private company, limited by shares, registered in England and Wales, registration number 06778854. The registered office is 124 White Lodge Close, Isleworth, TW7 6TR.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
33% at cost
4
Tangible fixed assets
Computer equipment
Amounts falling due within one year
Trade debtors
31,166
19,015
Accrued income and prepayments
50,000
200,000
Spmm Course Ltd
Notes to the Accounts
for the year ended 31 December 2024
6
Creditors: amounts falling due within one year
2024
2023
Trade creditors
36,506
31,473
Taxes and social security
21,582
10,940
Loans from directors
8,716
69,183
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
100 'A' Shares of £1 each
100
100
100 'B' Shares of £1 each
100
100
8
Average number of employees
During the year the average number of employees was 0 (2023: 0).