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Company Registration No. 05871092 (England and Wales)
Smith Servicing Ltd Unaudited accounts for the year ended 30 June 2022
Smith Servicing Ltd Unaudited accounts Contents
Page
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Smith Servicing Ltd Company Information for the year ended 30 June 2022
Directors
Barry Smith Elizabeth Smith
Secretary
Elizabeth Smith
Company Number
05871092 (England and Wales)
Registered Office
Green Ore Garage Green Ore Wells Somerset BA5 3ER
Accountants
Parker Drew Ltd Trident Works, Marsh Lane Temple Cloud Bristol BS39 5AZ
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Smith Servicing Ltd Statement of financial position as at 30 June 2022
2022 
2021 
Notes
£ 
£ 
Fixed assets
Tangible assets
244,200 
252,423 
Current assets
Inventories
3,750 
3,750 
Debtors
69,486 
78,528 
Cash at bank and in hand
55,409 
105,065 
128,645 
187,343 
Creditors: amounts falling due within one year
(172,907)
(234,349)
Net current liabilities
(44,262)
(47,006)
Total assets less current liabilities
199,938 
205,417 
Creditors: amounts falling due after more than one year
(122,877)
(139,053)
Net assets
77,061 
66,364 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
77,060 
66,363 
Shareholders' funds
77,061 
66,364 
For the year ending 30 June 2022 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 3 October 2023 and were signed on its behalf by
Barry Smith Director Company Registration No. 05871092
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Smith Servicing Ltd Notes to the Accounts for the year ended 30 June 2022
1
Statutory information
Smith Servicing Ltd is a private company, limited by shares, registered in England and Wales, registration number 05871092. The registered office is Green Ore Garage, Green Ore, Wells, Somerset, BA5 3ER.
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.
3
Accounting policies
These financial statements for the year ended 30 June 2022 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 July 2020. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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:
Plant & machinery
20% Reducing balance
Motor vehicles
20% Reducing balance
Fixtures & fittings
20% Reducing balance
Computer equipment
20% Reducing balance
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 July 2021
178,289 
44,444 
115,350 
1,109 
6,281 
345,473 
Additions
- 
4,379 
3,750 
- 
125 
8,254 
At 30 June 2022
178,289 
48,823 
119,100 
1,109 
6,406 
353,727 
Depreciation
At 1 July 2021
- 
27,822 
59,449 
809 
4,970 
93,050 
Charge for the year
- 
4,200 
11,930 
60 
287 
16,477 
At 30 June 2022
- 
32,022 
71,379 
869 
5,257 
109,527 
Net book value
At 30 June 2022
178,289 
16,801 
47,721 
240 
1,149 
244,200 
At 30 June 2021
178,289 
16,622 
55,901 
300 
1,311 
252,423 
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Smith Servicing Ltd Notes to the Accounts for the year ended 30 June 2022
5
Debtors
2022 
2021 
£ 
£ 
Amounts falling due within one year
VAT
- 
6,230 
Trade debtors
62,745 
68,942 
Accrued income and prepayments
1,202 
1,202 
Other debtors
5,539 
2,154 
69,486 
78,528 
6
Creditors: amounts falling due within one year
2022 
2021 
£ 
£ 
Bank loans and overdrafts
14,755 
16,466 
VAT
2,472 
1,772 
Trade creditors
62,391 
86,927 
Taxes and social security
2,861 
2,559 
Other creditors
- 
1,970 
Loans from directors
88,928 
118,269 
Accruals
1,500 
6,386 
172,907 
234,349 
7
Creditors: amounts falling due after more than one year
2022 
2021 
£ 
£ 
Bank loans
122,877 
139,053 
8
Average number of employees
During the year the average number of employees was 7 (2021: 7).
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