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Company Registration No. 12492563 (England and Wales)
Smart City Contractors Ltd Unaudited accounts for the year ended 31 March 2024
Smart City Contractors Ltd Unaudited accounts Contents
Page
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Smart City Contractors Ltd Company Information for the year ended 31 March 2024
Director
Mark Hulin
Secretary
Mark Hulin
Company Number
12492563 (England and Wales)
Registered Office
Unit 9 & 10 The Boat House Wharf Street Brighouse HD6 1PP
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Smart City Contractors Ltd Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
- 
158 
Tangible assets
27,092 
50,047 
27,092 
50,205 
Current assets
Debtors
161,413 
353,615 
Cash at bank and in hand
155,558 
144,737 
316,971 
498,352 
Creditors: amounts falling due within one year
(257,933)
(450,762)
Net current assets
59,038 
47,590 
Total assets less current liabilities
86,130 
97,795 
Provisions for liabilities
Deferred tax
(5,148)
(9,509)
Net assets
80,982 
88,286 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
80,882 
88,186 
Shareholders' funds
80,982 
88,286 
For the year ending 31 March 2024 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 his 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 19 May 2024 and were signed on its behalf by
Mark Hulin Director Company Registration No. 12492563
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Smart City Contractors Ltd Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
Smart City Contractors Ltd is a private company, limited by shares, registered in England and Wales, registration number 12492563. The registered office is Unit 9 & 10 The Boat House, Wharf Street, Brighouse, HD6 1PP.
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:
Plant & machinery
25% Straight Line
Computer equipment
33.3% Straight Line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Deferred taxation
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 less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
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Smart City Contractors Ltd Notes to the Accounts for the year ended 31 March 2024
4
Intangible fixed assets
Other 
£ 
Cost
At 1 April 2023
815 
At 31 March 2024
815 
Amortisation
At 1 April 2023
657 
Charge for the year
158 
At 31 March 2024
815 
Net book value
At 31 March 2024
- 
At 31 March 2023
158 
5
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2023
66,667 
25,638 
92,305 
At 31 March 2024
66,667 
25,638 
92,305 
Depreciation
At 1 April 2023
27,736 
14,522 
42,258 
Charge for the year
17,045 
5,910 
22,955 
At 31 March 2024
44,781 
20,432 
65,213 
Net book value
At 31 March 2024
21,886 
5,206 
27,092 
At 31 March 2023
38,931 
11,116 
50,047 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
23 
65,079 
Accrued income and prepayments
154,334 
266,162 
Other debtors
7,056 
22,374 
161,413 
353,615 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
8,503 
35,020 
Taxes and social security
1,121 
4,015 
Other creditors
245,609 
390,923 
Accruals
2,700 
20,804 
257,933 
450,762 
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Smart City Contractors Ltd Notes to the Accounts for the year ended 31 March 2024
8
Average number of employees
During the year the average number of employees was 3 (2023: 11).
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