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SMART MAINTENANCE LIMITED

Registered Number
SC366556
(Scotland)

Unaudited Financial Statements for the Year ended
31 March 2023

SMART MAINTENANCE LIMITED
Company Information
for the year from 1 April 2022 to 31 March 2023

Directors

D Deveney
DEVENEY, Linda

Registered Address

Durn
Isla Road
Perth
PH2 7HF

Registered Number

SC366556 (Scotland)
SMART MAINTENANCE LIMITED
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets72,8293,772
2,8293,772
Current assets
Stocks81,5501,208
Debtors918,05785,059
Cash at bank and on hand160,108106,524
179,715192,791
Creditors amounts falling due within one year10(25,697)(40,266)
Net current assets (liabilities)154,018152,525
Total assets less current liabilities156,847156,297
Provisions for liabilities(510)(680)
Net assets156,337155,617
Capital and reserves
Called up share capital100100
Profit and loss account156,237155,517
Shareholders' funds156,337155,617
The financial statements were approved and authorised for issue by the Board of Directors on 2 October 2023, and are signed on its behalf by:
D Deveney
Director
Registered Company No. SC366556
SMART MAINTENANCE LIMITED
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
The principal activity of the company in the year under review was that of the provision of various safety products.
4.Accounting policies
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Fixtures and fittings25
Vehicles25
Office Equipment25
Intangible assets policy
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Stocks policy
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
5.Employee information

20232022
Average number of employees during the year11
6.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 April 2210,00010,000
At 31 March 2310,00010,000
Amortisation and impairment
At 01 April 2210,00010,000
At 31 March 2310,00010,000
Net book value
At 31 March 23--
At 31 March 22--
7.Property, plant and equipment

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 April 221,75011,0001,46430314,517
At 31 March 231,75011,0001,46430314,517
Depreciation and impairment
At 01 April 221,6347,5381,27629710,745
Charge for year943---943
At 31 March 232,5777,5381,27629711,688
Net book value
At 31 March 23(827)3,46218862,829
At 31 March 221163,46218863,772
8.Stocks

2023

2022

££
Raw materials and consumables1,5501,208
Total1,5501,208
9.Debtors

2023

2022

££
Trade debtors / trade receivables16,69578,121
Other debtors1,0796,330
Prepayments and accrued income283608
Total18,05785,059
10.Creditors within one year

2023

2022

££
Taxation and social security17,21628,757
Other creditors7,51410,553
Accrued liabilities and deferred income967956
Total25,69740,266