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REGISTERED NUMBER: 09451972 (England and Wales)















Unaudited Financial Statements

for the Year Ended 28th February 2023

for

Smart Building Maintenance Limited

Smart Building Maintenance Limited (Registered number: 09451972)






Contents of the Financial Statements
for the year ended 28th February 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Smart Building Maintenance Limited

Company Information
for the year ended 28th February 2023







DIRECTOR: M D Cross





REGISTERED OFFICE: Black Bull House
353-355 Station Road
Bamber Bridge
Preston
Lancashire
PR5 6EE





REGISTERED NUMBER: 09451972 (England and Wales)





ACCOUNTANTS: Robin Oatridge & Co Limited
Chartered Certified Accountants
Black Bull House
353-355 Station Road
Bamber Bridge
Preston
Lancashire
PR5 6EE

Smart Building Maintenance Limited (Registered number: 09451972)

Balance Sheet
28th February 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 2,000 3,000
Tangible assets 5 23,691 8,534
25,691 11,534

CURRENT ASSETS
Stocks 6 650 550
Debtors 7 1,030 1,735
Cash at bank 5,973 13,790
7,653 16,075
CREDITORS
Amounts falling due within one year 8 7,397 4,897
NET CURRENT ASSETS 256 11,178
TOTAL ASSETS LESS CURRENT
LIABILITIES

25,947

22,712

CREDITORS
Amounts falling due after more than one
year

9

(4,000

)

-

PROVISIONS FOR LIABILITIES (2,088 ) (1,509 )
NET ASSETS 19,859 21,203

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 19,759 21,103
SHAREHOLDERS' FUNDS 19,859 21,203

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th February 2023 in accordance with Section 476 of the Companies Act 2006.

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.

Smart Building Maintenance Limited (Registered number: 09451972)

Balance Sheet - continued
28th February 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20th November 2023 and were signed by:





M D Cross - Director


Smart Building Maintenance Limited (Registered number: 09451972)

Notes to the Financial Statements
for the year ended 28th February 2023

1. STATUTORY INFORMATION

Smart Building Maintenance Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year 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.

Current or deferred taxation assets and liabilities are not discounted.

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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

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 year end and that are expected to apply to the reversal of the timing difference.

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.

Smart Building Maintenance Limited (Registered number: 09451972)

Notes to the Financial Statements - continued
for the year ended 28th February 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st March 2022
and 28th February 2023 10,000
AMORTISATION
At 1st March 2022 7,000
Amortisation for year 1,000
At 28th February 2023 8,000
NET BOOK VALUE
At 28th February 2023 2,000
At 28th February 2022 3,000

5. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1st March 2022 15,609 1,899 17,508
Additions 1,155 20,639 21,794
At 28th February 2023 16,764 22,538 39,302
DEPRECIATION
At 1st March 2022 7,328 1,646 8,974
Charge for year 1,414 5,223 6,637
At 28th February 2023 8,742 6,869 15,611
NET BOOK VALUE
At 28th February 2023 8,022 15,669 23,691
At 28th February 2022 8,281 253 8,534

6. STOCKS
2023 2022
£    £   
Stocks 650 550

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 1,030 1,735

Smart Building Maintenance Limited (Registered number: 09451972)

Notes to the Financial Statements - continued
for the year ended 28th February 2023

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security 1 1,617
Other creditors 7,396 3,280
7,397 4,897

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Other creditors 4,000 -

10. ULTIMATE CONTROLLING PARTY

The controlling party is M D Cross.