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2022-11-30 SC254010 17 2021-12-01 2022-11-30 SC254010 frs-core:CurrentFinancialInstruments 17 2022-11-30 SC254010 frs-core:Non-currentFinancialInstruments 17 2022-11-30 SC254010 18 2021-12-01 2022-11-30 SC254010 frs-core:CurrentFinancialInstruments 18 2022-11-30 SC254010 frs-core:Non-currentFinancialInstruments 18 2022-11-30 SC254010 19 2021-12-01 2022-11-30 SC254010 frs-core:CurrentFinancialInstruments 19 2022-11-30 SC254010 frs-core:Non-currentFinancialInstruments 19 2022-11-30 SC254010 20 2021-12-01 2022-11-30 SC254010 frs-core:CurrentFinancialInstruments 20 2022-11-30 SC254010 frs-core:Non-currentFinancialInstruments 20 2022-11-30 SC254010 dpl-frs:Item1 2021-12-01 2022-11-30 SC254010 dpl-frs:Item1 2021-11-30 SC254010 dpl-frs:Item1 2022-11-30 SC254010 dpl-frs:CostSales dpl-frs:Item1 2021-12-01 2022-11-30 SC254010 dpl-frs:CostSales dpl-frs:Item1 2021-11-30 SC254010 dpl-frs:CostSales dpl-frs:Item1 2022-11-30 SC254010 dpl-frs:DistributionCosts dpl-frs:Item1 2021-12-01 2022-11-30 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dpl-frs:Item6 2021-11-30 SC254010 dpl-frs:CostSales dpl-frs:Item6 2022-11-30 SC254010 dpl-frs:DistributionCosts dpl-frs:Item6 2021-12-01 2022-11-30 SC254010 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-12-01 2022-11-30 SC254010 dpl-frs:Item7 2021-12-01 2022-11-30 SC254010 dpl-frs:Item7 2021-11-30 SC254010 dpl-frs:Item7 2022-11-30 SC254010 dpl-frs:CostSales dpl-frs:Item7 2021-12-01 2022-11-30 SC254010 dpl-frs:CostSales dpl-frs:Item7 2021-11-30 SC254010 dpl-frs:CostSales dpl-frs:Item7 2022-11-30 SC254010 dpl-frs:DistributionCosts dpl-frs:Item7 2021-12-01 2022-11-30 SC254010 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-12-01 2022-11-30 SC254010 dpl-frs:Item8 2021-12-01 2022-11-30 SC254010 dpl-frs:Item8 2021-11-30 SC254010 dpl-frs:Item8 2022-11-30 SC254010 dpl-frs:CostSales dpl-frs:Item8 2021-12-01 2022-11-30 SC254010 dpl-frs:CostSales dpl-frs:Item8 2021-11-30 SC254010 dpl-frs:CostSales dpl-frs:Item8 2022-11-30 SC254010 dpl-frs:DistributionCosts dpl-frs:Item8 2021-12-01 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SC254010 dpl-frs:Item11 2021-11-30 SC254010 dpl-frs:Item11 2022-11-30 SC254010 dpl-frs:CostSales dpl-frs:Item11 2021-12-01 2022-11-30 SC254010 dpl-frs:CostSales dpl-frs:Item11 2021-11-30 SC254010 dpl-frs:CostSales dpl-frs:Item11 2022-11-30 SC254010 dpl-frs:DistributionCosts dpl-frs:Item11 2021-12-01 2022-11-30 SC254010 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-12-01 2022-11-30 SC254010 dpl-frs:Item12 2021-12-01 2022-11-30 SC254010 dpl-frs:Item12 2021-11-30 SC254010 dpl-frs:Item12 2022-11-30 SC254010 dpl-frs:CostSales dpl-frs:Item12 2021-12-01 2022-11-30 SC254010 dpl-frs:CostSales dpl-frs:Item12 2021-11-30 SC254010 dpl-frs:CostSales dpl-frs:Item12 2022-11-30 SC254010 dpl-frs:DistributionCosts dpl-frs:Item12 2021-12-01 2022-11-30 SC254010 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-12-01 2022-11-30 SC254010 1 2021-12-01 2022-11-30 SC254010 frs-countries:Scotland 2021-12-01 2022-11-30
Registered number: SC254010
SMG Financial Management Limited
Unaudited Financial Statements
For The Year Ended 30 November 2023
MoynanSmith
Chartered Accountants & Tax Advisers
Unit 4 Clifford Court
Cooper Way
Carlisle
Cumbria
CA3 0JG
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: SC254010
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 127,085 78,264
127,085 78,264
CURRENT ASSETS
Debtors 6 316,636 338,679
Cash at bank and in hand 118,081 196,571
434,717 535,250
Creditors: Amounts Falling Due Within One Year 7 (100,466 ) (86,349 )
NET CURRENT ASSETS (LIABILITIES) 334,251 448,901
TOTAL ASSETS LESS CURRENT LIABILITIES 461,336 527,165
Creditors: Amounts Falling Due After More Than One Year 8 (49,960 ) (18,961 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (24,145 ) (14,570 )
NET ASSETS 387,231 493,634
CAPITAL AND RESERVES
Called up share capital 11 200 200
Profit and Loss Account 387,031 493,434
SHAREHOLDERS' FUNDS 387,231 493,634
Page 1
Page 2
For the year ending 30 November 2023 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Shaun McGauchie
Director
14 February 2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
SMG Financial Management Limited is a private company, limited by shares, incorporated in Scotland, registered number SC254010 . The registered office is First Floor Campbell House, Bankend Road, Dumfries, Dumfries & Galloway, DG1 4UQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 3 year straight line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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2.5. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2022: 5)
8 5
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 December 2022 12,190 106,271 49,668 21,446 189,575
Additions 850 106,568 - 6,579 113,997
Disposals - (106,271 ) - (5,543 ) (111,814 )
As at 30 November 2023 13,040 106,568 49,668 22,482 191,758
Depreciation
As at 1 December 2022 10,713 46,494 40,228 13,876 111,311
Provided during the period 275 - 1,415 3,283 4,973
Disposals - (46,494 ) - (5,117 ) (51,611 )
As at 30 November 2023 10,988 - 41,643 12,042 64,673
Net Book Value
As at 30 November 2023 2,052 106,568 8,025 10,440 127,085
As at 1 December 2022 1,477 59,777 9,440 7,570 78,264
5. Investments
Unlisted
£
Cost
As at 1 December 2022 231,121
As at 30 November 2023 231,121
Provision
As at 1 December 2022 231,121
As at 30 November 2023 231,121
Net Book Value
As at 30 November 2023 -
As at 1 December 2022 -
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6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 9,300 28,295
Prepayments and accrued income 8,535 10,739
Other debtors 100,105 101,997
Directors' loan accounts 198,696 197,648
316,636 338,679
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 17,129 17,496
Trade creditors - 526
Taxation and social security 43,717 48,147
Other creditors 36,430 18,300
Accruals and deferred income 1,880 1,880
Directors' loan accounts 1,310 -
100,466 86,349
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 49,960 18,961
49,960 18,961
9. Secured Creditors
Of the creditors the following amounts are secured.
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 67,089 36,457
10. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 17,129 17,496
Later than one year and not later than five years 49,960 18,961
67,089 36,457
67,089 36,457
11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 200 200
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12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 December 2022 Amounts advanced Amounts repaid Amounts written off As at 30 November 2023
£ £ £ £ £
Mr Shaun McGauchie 197,647 124,020 (122,971 ) - 198,696
The above loan is unsecured, interest has been charged at the official rate. The loan is repayable on demand.
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