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REGISTERED NUMBER: 09763317 (England and Wales)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2024

FOR

SMCA ENTERPRISES LTD.

SMCA ENTERPRISES LTD. (REGISTERED NUMBER: 09763317)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2024




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


SMCA ENTERPRISES LTD.

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH SEPTEMBER 2024







DIRECTORS: Mr T S Ainsworth
Mrs S J Ainsworth





REGISTERED OFFICE: 123 Wellington Road South
Stockport
Cheshire
SK1 3TH





REGISTERED NUMBER: 09763317 (England and Wales)





ACCOUNTANTS: Allens Accountants Limited
Chartered Accountants
123 Wellington Road South
Stockport
Cheshire
SK1 3TH

SMCA ENTERPRISES LTD. (REGISTERED NUMBER: 09763317)

BALANCE SHEET
30TH SEPTEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,471 3,137

CURRENT ASSETS
Debtors 5 543,035 445,183
Cash at bank 10,965 2,622
554,000 447,805
CREDITORS
Amounts falling due within one year 6 468,238 379,322
NET CURRENT ASSETS 85,762 68,483
TOTAL ASSETS LESS CURRENT
LIABILITIES

87,233

71,620

CREDITORS
Amounts falling due after more than one
year

7

(29,038

)

(35,487

)

PROVISIONS FOR LIABILITIES (360 ) (539 )
NET ASSETS 57,835 35,594

CAPITAL AND RESERVES
Called up share capital 8 300 300
Retained earnings 57,535 35,294
SHAREHOLDERS' FUNDS 57,835 35,594

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

SMCA ENTERPRISES LTD. (REGISTERED NUMBER: 09763317)

BALANCE SHEET - continued
30TH SEPTEMBER 2024


The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24th October 2024 and were signed on its behalf by:




Mr T S Ainsworth - Director



Mrs S J Ainsworth - Director


SMCA ENTERPRISES LTD. (REGISTERED NUMBER: 09763317)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2024

1. STATUTORY INFORMATION

Smca Enterprises Ltd. is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost and 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

SMCA ENTERPRISES LTD. (REGISTERED NUMBER: 09763317)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st October 2023 12,664
Disposals (8,050 )
At 30th September 2024 4,614
DEPRECIATION
At 1st October 2023 9,527
Charge for year 960
Eliminated on disposal (7,344 )
At 30th September 2024 3,143
NET BOOK VALUE
At 30th September 2024 1,471
At 30th September 2023 3,137

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 31,473 65,038
Other debtors 511,562 380,145
543,035 445,183

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 6,600 6,441
Trade creditors 341,221 288,275
Taxation and social security 34,247 11,833
Other creditors 86,170 72,773
468,238 379,322

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 29,038 35,487

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 925 8,051

SMCA ENTERPRISES LTD. (REGISTERED NUMBER: 09763317)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2024

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 'A' Ordinary £1 100 100
100 'B' Ordinary £1 100 100
100 'C' Ordinary £1 100 100
300 300