SPMCC LTD

Company Registration Number:
SC661744 (Scotland)

Unaudited abridged accounts for the year ended 31 May 2026

Period of accounts

Start date: 01 June 2025

End date: 31 May 2026

SPMCC LTD

Contents of the Financial Statements

for the Period Ended 31 May 2026

Balance sheet
Notes

SPMCC LTD

Balance sheet

As at 31 May 2026


Notes
2026
2025


£
£
Called up share capital not paid: 1 1
Fixed assets
Intangible assets: 3 4,144 3,866
Tangible assets: 4 37,145 31,780
Investments:   0 0
Total fixed assets: 41,289 35,646
Current assets
Stocks: 0 0
Debtors: 5 8,146 7,442
Cash at bank and in hand: 32,156 12,864
Investments:   0 0
Total current assets: 40,302 20,306
Creditors: amounts falling due within one year: 6 (21,242) (18,144)
Net current assets (liabilities): 19,060 2,162
Total assets less current liabilities: 60,350 37,809
Creditors: amounts falling due after more than one year:   (2,160) (12,186)
Provision for liabilities: (14,160) 0
Total net assets (liabilities): 44,030 25,623
Capital and reserves
Called up share capital: 1 1
Profit and loss account: 44,029 25,622
Shareholders funds: 44,030 25,623

The notes form part of these financial statements

SPMCC LTD

Balance sheet statements

For the year ending 31 May 2026 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 15 July 2026
and signed on behalf of the board by:

Name: Stephen McCluskey
Status: Director

The notes form part of these financial statements

SPMCC LTD

Notes to the Financial Statements

for the Period Ended 31 May 2026

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

SPMCC LTD

Notes to the Financial Statements

for the Period Ended 31 May 2026

2. Employees

2026 2025
Average number of employees during the period 2 2

SPMCC LTD

Notes to the Financial Statements

for the Period Ended 31 May 2026

3. Intangible Assets

Total
Cost £
At 01 June 2025 3,866
Additions 3,265
Disposals (2,987)
At 31 May 2026 4,144
Net book value
At 31 May 2026 4,144
At 31 May 2025 3,866

SPMCC LTD

Notes to the Financial Statements

for the Period Ended 31 May 2026

4. Tangible Assets

Total
Cost £
At 01 June 2025 31,780
Additions 8,648
Revaluations (3,283)
At 31 May 2026 37,145
Depreciation
At 01 June 2025 0
Charge for year 0
On disposals 0
Other adjustments 0
At 31 May 2026 0
Net book value
At 31 May 2026 37,145
At 31 May 2025 31,780

SPMCC LTD

Notes to the Financial Statements

for the Period Ended 31 May 2026

5. Debtors

2026 2025
££
Debtors due after more than one year: 8,146 0

SPMCC LTD

Notes to the Financial Statements

for the Period Ended 31 May 2026

6. Creditors: amounts falling due within one year note

Creditors due on completion of contract, and final sign off.