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Company Registration No. 14325826 (England and Wales)
SMASH AND FRIEZ LTD Unaudited accounts for the year ended 31 August 2023
SMASH AND FRIEZ LTD Unaudited accounts Contents
Page
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SMASH AND FRIEZ LTD Company Information for the year ended 31 August 2023
Director
Neelam Khan
Company Number
14325826 (England and Wales)
Registered Office
673 MANCHESTER OLD ROAD MIDDLETON MANCHESTER M24 4GF ENGLAND
Accountants
Alyaan Finance Solutions Ltd 22 Heathwood Road Burnage Manchester M19 1SL
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SMASH AND FRIEZ LTD Statement of financial position as at 31 August 2023
2023 
Notes
£ 
Fixed assets
Tangible assets
4,005 
Current assets
Inventories
3,116 
Debtors
2,987 
Cash at bank and in hand
2,136 
8,239 
Creditors: amounts falling due within one year
(3,567)
Net current assets
4,672 
Total assets less current liabilities
8,677 
Creditors: amounts falling due after more than one year
(2,727)
Net assets
5,950 
Capital and reserves
Called up share capital
100 
Profit and loss account
5,850 
Shareholders' funds
5,950 
For the year ending 31 August 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 director acknowledges her 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 and authorised for issue on 1 April 2024 and were signed on its behalf by
Neelam Khan Director Company Registration No. 14325826
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SMASH AND FRIEZ LTD Notes to the Accounts for the year ended 31 August 2023
1
Statutory information
SMASH AND FRIEZ LTD is a private company, limited by shares, registered in England and Wales, registration number 14325826. The registered office is 673 MANCHESTER OLD ROAD, MIDDLETON, MANCHESTER, M24 4GF, ENGLAND.
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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
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:
Fixtures & fittings
10%
Computer equipment
10%
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2022
- 
- 
- 
Additions
3,500 
950 
4,450 
At 31 August 2023
3,500 
950 
4,450 
Depreciation
Charge for the year
350 
95 
445 
At 31 August 2023
350 
95 
445 
Net book value
At 31 August 2023
3,150 
855 
4,005 
5
Debtors
2023 
£ 
Amounts falling due within one year
Trade debtors
2,987 
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SMASH AND FRIEZ LTD Notes to the Accounts for the year ended 31 August 2023
6
Creditors: amounts falling due within one year
2023 
£ 
Trade creditors
3,567 
7
Creditors: amounts falling due after more than one year
2023 
£ 
Trade creditors
2,727 
8
Average number of employees
During the year the average number of employees was 3.
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