2023-01-012023-12-312023-12-31false11735818Smeaton Students 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Smeaton Students Ltd

Registered Number
11735818
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

Smeaton Students Ltd
Company Information
for the year from 1 January 2023 to 31 December 2023

Director

Daniel William Robinson

Company Secretary

ROBINSON, Dan William

Registered Address

The Office 204 Central Park Towers
28 Central Park Avenue
Plymouth
PL4 6NE

Registered Number

11735818 (England and Wales)
Smeaton Students Ltd
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets36,3017,203
6,3017,203
Current assets
Debtors463,79561,226
Cash at bank and on hand5,0161,651
68,81162,877
Creditors amounts falling due within one year5(75,000)(61,812)
Net current assets (liabilities)(6,189)1,065
Total assets less current liabilities1128,268
Creditors amounts falling due after one year6(13,768)(15,064)
Provisions for liabilities7(1,197)(1,369)
Net assets(14,853)(8,165)
Capital and reserves
Called up share capital120100
Profit and loss account(14,973)(8,265)
Shareholders' funds(14,853)(8,165)
The financial statements were approved and authorised for issue by the Director on 12 September 2024, and are signed on its behalf by:
Daniel William Robinson
Director
Registered Company No. 11735818
Smeaton Students Ltd
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Fixtures and fittings20
2.Average number of employees

20232022
Average number of employees during the year44
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 January 239,3582,97612,334
Additions823-823
At 31 December 2310,1812,97613,157
Depreciation and impairment
At 01 January 234,2518805,131
Charge for year1,3054201,725
At 31 December 235,5561,3006,856
Net book value
At 31 December 234,6251,6766,301
At 31 December 225,1072,0967,203
4.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables-947
Other debtors63,70760,129
Prepayments and accrued income88150
Total63,79561,226
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables13,4492,409
Bank borrowings and overdrafts2,2222,222
Taxation and social security44,25353,299
Other creditors10,5153,820
Accrued liabilities and deferred income4,56162
Total75,00061,812
6.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts13,76815,064
Total13,76815,064
7.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)1,1971,369
Total1,1971,369
8.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
Daniel William Robinson5,6789,603015,281
5,6789,603015,281