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Registered number: 12106151
Sms Expert Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2023
CBS (Accounting) Ltd
Oak Business Centre
79-93 Ratcliffe Road
Sileby
Loughborough
LE12 7PU
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12106151
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 12,000 14,000
12,000 14,000
CURRENT ASSETS
Debtors 5 232,610 190,262
Cash at bank and in hand 61,419 75,459
294,029 265,721
Creditors: Amounts Falling Due Within One Year 6 (242,210 ) (136,943 )
NET CURRENT ASSETS (LIABILITIES) 51,819 128,778
TOTAL ASSETS LESS CURRENT LIABILITIES 63,819 142,778
NET ASSETS 63,819 142,778
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 63,719 142,678
SHAREHOLDERS' FUNDS 63,819 142,778
Page 1
Page 2
For the year ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Stephen Whyte
Director
08/03/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Sms Expert Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12106151 . The registered office is Unit 26, Oak Business Centre 79-93 Ratcliffe Road, Sileby, Loughborough, Leicestershire, LE12 7PU.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. 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 year 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.
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 asset reflects 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: NIL (2022: NIL)
- -
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 August 2022 20,000
As at 31 July 2023 20,000
Amortisation
As at 1 August 2022 6,000
Provided during the period 2,000
As at 31 July 2023 8,000
Net Book Value
As at 31 July 2023 12,000
As at 1 August 2022 14,000
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 47,695 34,403
Amounts owed by associates 184,915 155,859
232,610 190,262
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 160,000 -
Corporation tax (16,284 ) 16,284
VAT 4,299 5,308
Other creditors 93,645 50,365
Accruals and deferred income 550 38,876
Amounts owed to associates - 26,110
242,210 136,943
7. Share Capital
2023 2022
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.000 each 100 100
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