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REGISTERED NUMBER:
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SPM CONSULTING & MANAGEMENT LIMITED |
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FINANCIAL STATEMENTS |
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FOR THE PERIOD 1 OCTOBER 2016 TO 31 MARCH 2018 |
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REGISTERED NUMBER:
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SPM CONSULTING & MANAGEMENT LIMITED |
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FINANCIAL STATEMENTS |
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FOR THE PERIOD 1 OCTOBER 2016 TO 31 MARCH 2018 |
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SPM CONSULTING & MANAGEMENT LIMITED (REGISTERED NUMBER: 07768708) |
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CONTENTS OF THE FINANCIAL STATEMENTS |
FOR THE PERIOD 1 OCTOBER 2016 TO 31 MARCH 2018 |
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Page |
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Company Information | 1 |
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Balance Sheet | 2 |
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Notes to the Financial Statements | 3 | to | 4 |
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SPM CONSULTING & MANAGEMENT LIMITED |
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COMPANY INFORMATION |
FOR THE PERIOD 1 OCTOBER 2016 TO 31 MARCH 2018 |
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DIRECTOR: |
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REGISTERED OFFICE: |
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REGISTERED NUMBER: |
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ACCOUNTANTS: |
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Chartered Accountants |
22-24 Harborough Road |
Kingsthorpe |
Northampton |
NN2 7AZ |
SPM CONSULTING & MANAGEMENT LIMITED (REGISTERED NUMBER: 07768708) |
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BALANCE SHEET |
31 MARCH 2018 |
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2018 | 2016 |
Notes | £ | £ |
CURRENT ASSETS |
Debtors | 4 |
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Cash at bank |
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CREDITORS |
Amounts falling due within one year | 5 |
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NET CURRENT LIABILITIES | ( |
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TOTAL ASSETS LESS CURRENT LIABILITIES | ( |
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CAPITAL AND RESERVES |
Called up share capital | 6 |
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Retained earnings | ( |
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SHAREHOLDERS' FUNDS | ( |
) | ( |
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The director acknowledges his 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. |
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In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
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The financial statements were approved by the director on
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SPM CONSULTING & MANAGEMENT LIMITED (REGISTERED NUMBER: 07768708) |
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NOTES TO THE FINANCIAL STATEMENTS |
FOR THE PERIOD 1 OCTOBER 2016 TO 31 MARCH 2018 |
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1. | STATUTORY INFORMATION |
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SPM Consulting & Management Limited is a
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Wales. The company's registered number and registered office address can be found on the Company |
Information page. |
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The presentation currency of the financial statements is the Pound Sterling (£). |
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2. | ACCOUNTING POLICIES |
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Basis of preparing the financial statements |
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Tangible fixed assets |
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Taxation |
Taxation for the period 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. |
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Current or deferred taxation assets and liabilities are not discounted. |
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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. |
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Deferred tax |
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the |
balance sheet date. |
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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 period end and that are expected to apply to the |
reversal of the timing difference. |
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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. |
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Debtors and creditors |
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at |
transaction price. Any losses arising from impairment are recognised in the profit and loss account in other |
administrative expenses. |
SPM CONSULTING & MANAGEMENT LIMITED (REGISTERED NUMBER: 07768708) |
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NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE PERIOD 1 OCTOBER 2016 TO 31 MARCH 2018 |
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3. | TANGIBLE FIXED ASSETS |
Computer |
equipment |
£ |
COST |
At 1 October 2016 |
and 31 March 2018 |
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DEPRECIATION |
At 1 October 2016 |
and 31 March 2018 |
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NET BOOK VALUE |
At 31 March 2018 |
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At 30 September 2016 |
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4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2018 | 2016 |
£ | £ |
Other debtors |
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5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2018 | 2016 |
£ | £ |
Bank loans and overdrafts |
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Trade creditors |
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Other creditors |
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6. | CALLED UP SHARE CAPITAL |
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Allotted, issued and fully paid: |
Number: | Class: | Nominal | 2018 | 2016 |
value: | £ | £ |
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Ordinary | 1 | 1 | 1 |
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7. | ULTIMATE CONTROLLING PARTY |
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The controlling party is S P Munro. |
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8. | TRANSITION TO FRS 102 1A |
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This is the first year that the company has presented its results under FRS 102 1A. The last financial statements |
under UK GAAP were for the year ended 30 September 2016. The date of transition to FRS 102 1A was |
1 October 2015. No accounting policies have changed and no adjustments made due to the change. |