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Registered number
11093008
Sma Construction Ltd
Unaudited Accounts
for the year ended
31 December 2023
Sma Construction Ltd
Balance Sheet
as at 31 December 2023
Notes
2023
£
2022
£
Fixed assets
Tangible assets 3 21,449 25,011
21,449 25,011
Current assets
Debtors 20,317 46,513
Cash at bank and in hand 154,021 190,741
174,338 237,254
Prepayments and accrued income: 595 515
Creditors: amounts falling due within one year (15,183) (65,574)
Net current assets / (liabilities) 159,750 172,195
Total assets less current liabilities 181,199 197,206
Provisions for liabilities (3,294) (4,356)
Accruals and deferred income (750) (750)
Total net assets (liabilities) 177,155 192,100
Capital and reserves
Called up share capital 2 2
Profit and loss account 177,153 192,098
Shareholders' funds 177,155 192,100

Sma Construction Ltd
Balance Sheet
as at 31 December 2023



These accounts have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The directors have not delivered a copy of the company's Profit and Loss account as permitted by s444(5A) of the Companies Act 2006.

For the year ending 31 December 2023 the company was entitled to exemption 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.

Signed on behalf of the board of directors

...............................

Mr S Arthur

Director


Approved by the board on 10 September 2024

Company Number: 11093008 (a Private Company Limited by Shares registered in England and Wales)

Registered Office:

73 Gayton Road
Ashwicken
King'S Lynn
PE32 1LW
England

Sma Construction Ltd
Notes to the Accounts
for the year ended 31 December 2023

1. Accounting policies

Basis of preparation of financial statements
These financial statements have been prepared under the historic cost convention in accordance with the accounting policies set out below and with section 1A of FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The presentation currency is sterling.
Tangible fixed assets depreciation policy
Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Depreciation is provided, after taking account of any grants receivable, at rates calculated to write off the cost of fixed assets, less the estimated residual value, over their estimated useful lives.
Vehicles 18% Reducing Balance
Plant & machinery 18% Reducing Balance
Deferred taxation
Taxation represents the sum of tax currently payable and deferred tax. Current tax is calculated using tax rates that have been enacted or substantially enacted at the end of the reporting period. Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or a right to pay less) tax at a future date, at the tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. 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 part of the asset to be recovered.
2. Employees
2023 2022
Average number of employees during the period 1 1

3. Tangible fixed assets
Vehicles Plant & machinery Total
Cost or valuation £ £ £
At 1 January 2023 39,290 5,764 45,054
Additions 0 1,147 1,147
At 31 December 2023 39,290 6,911 46,201
Depreciation
At 1 January 2023 17,626 2,417 20,043
Charge for the period 3,900 809 4,709
At 31 December 2023 21,526 3,226 24,752
Net book value
At 31 December 2023 17,764 3,685 21,449
At 31 December 2022 21,664 3,347 25,011