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Registered Number: 13475065
England and Wales

 

 

 

SMTS CONSULTING LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 July 2023

End date: 30 June 2024
Directors Gopi Parth Mehta
Parth Mehta
Registered Number 13475065
Registered Office 77 Greenway
Pinner England
HA5 3SN
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 5,151    4,155 
5,151    4,155 
Current assets      
Debtors 4 1,479   
Cash at bank and in hand 255    5,495 
1,734    5,495 
Creditors: amount falling due within one year 5 (10,006)   (5,464)
Net current assets (8,272)   31 
 
Total assets less current liabilities (3,121)   4,186 
Net assets (3,121)   4,186 
 

Capital and reserves
     
Called up share capital 6 2    1 
Profit and loss account (3,123)   4,185 
Shareholders' funds (3,121)   4,186 
 


For the year ended 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 02 September 2024 and were signed on its behalf by:


-------------------------------
Gopi Parth Mehta
Director
-------------------------------
Parth Mehta
Director
2
General Information
SMTS Consulting Ltd is a private company, limited by shares, registered in England and Wales, registration number 13475065, registration address 77 Greenway, Pinner England, HA5 3SN.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprise of the invoiced value of services supplied by the company.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 33.33% Straight Line
2.

Average number of employees

Average number of employees during the year was 0 (2023 : 0).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 July 2023 1,349    6,132    7,481 
Additions   4,155    4,155 
Disposals    
At 30 June 2024 1,349    10,287    11,636 
Depreciation
At 01 July 2023 299    3,027    3,326 
Charge for year 263    2,896    3,159 
On disposals    
At 30 June 2024 562    5,923    6,485 
Net book values
Closing balance as at 30 June 2024 787    4,364    5,151 
Opening balance as at 01 July 2023 1,050    3,105    4,155 


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Corporation Tax 1,479   
1,479   

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Corporation Tax   3,191 
Accrued Expenses 120    120 
Directors' Current Accounts 9,886    2,153 
10,006    5,464 

6.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
2 Ordinary shares of £1.00 each  
 

3