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Registered number: 05534354
Smart-Tab Products Limited
Unaudited Financial Statements
For The Year Ended 30 April 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05534354
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,412,641 1,472,052
1,412,641 1,472,052
CURRENT ASSETS
Stocks 5 240,787 247,295
Debtors 6 1,110,168 864,460
Cash at bank and in hand 1,248,387 1,319,677
2,599,342 2,431,432
Creditors: Amounts Falling Due Within One Year 7 (532,058 ) (987,592 )
NET CURRENT ASSETS (LIABILITIES) 2,067,284 1,443,840
TOTAL ASSETS LESS CURRENT LIABILITIES 3,479,925 2,915,892
PROVISIONS FOR LIABILITIES
Deferred Taxation (157,798 ) (130,369 )
NET ASSETS 3,322,127 2,785,523
CAPITAL AND RESERVES
Called up share capital 8 400,000 400,000
Profit and Loss Account 2,922,127 2,385,523
SHAREHOLDERS' FUNDS 3,322,127 2,785,523
Page 1
Page 2
For the year ending 30 April 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
Ms Andrea White
Director
18/01/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Smart-Tab Products Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05534354 . The registered office is Unit 34, First Avenue, Westfield Industrial Estate, Midsomer Norton, Bath, BA3 4BS.
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, after discounts and excluding Value Added Tax. Revenue is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer, usually on delivery of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are initially recorded at cost and are subsequently stated at cost less any accumulated depreciation and 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:
Freehold 2% straight line
Plant & Machinery 10-33% straight line
Computer Equipment 10-33% straight line
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making allowance for obsolete and slow-moving stocks.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into Sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into Sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
The taxation expense represents the sum of the amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income. Current tax is measured at the amounts of tax expected to pay or recover 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 measured at the tax rates that are expected to apply in the period in which the liability is settled, 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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably.
2.9. Operating leases
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 18 (2022: 19)
18 19
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2022 741,361 1,788,148 104,209 2,633,718
Additions - 85,272 6,979 92,251
Disposals - (8,272 ) (7,369 ) (15,641 )
As at 30 April 2023 741,361 1,865,148 103,819 2,710,328
Depreciation
As at 1 May 2022 32,775 1,057,742 71,149 1,161,666
Provided during the period 11,676 121,355 10,359 143,390
Disposals - - (7,369 ) (7,369 )
As at 30 April 2023 44,451 1,179,097 74,139 1,297,687
Net Book Value
As at 30 April 2023 696,910 686,051 29,680 1,412,641
As at 1 May 2022 708,586 730,406 33,060 1,472,052
5. Stocks
2023 2022
£ £
Materials 172,023 170,358
Finished goods 68,764 76,937
240,787 247,295
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 1,028,894 807,122
Prepayments and accrued income 81,274 57,338
1,110,168 864,460
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 152,650 274,699
Corporation tax 260,723 108,642
Other taxes and social security 28,849 27,742
VAT 58,388 9,430
Other creditors 31,448 567,079
532,058 987,592
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Page 5
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 400,000 400,000
9. Capital Commitments
At the end of the period, the company had no capital commitments contracted for but not provided in these financial statements
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Later than five years 24,000 24,000
24,000 24,000
11. Related Party Transactions
Bastione Limited - a company under common control
Amounts invoiced during the year by this related party, exclusive of VAT, were £445,170 (2022: £396,585) and the year end balance was £4,461 (2022: £50,829)
12. Controlling Party
The company's controlling party is Ms Andrea White by virtue of her ownership of 52.5% of the issued share capital in the company.
Page 5