A new cultivar of sweet cherry tree named ‘SPC243’, that is characterized by its upright growth habit with semi-erect one year-old shoots and sparse crown density, its small fruit that is elongated kidney shaped, its fruit skin that is yellow in color with an orange-red over-color, its fruit flesh that is yellow in color, its moderate to high fruiting precocity, its flowers that are self-fertile, and its late to very late fruit harvest season.