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REGISTERED NUMBER: 14599837 (England and Wales)















Financial Statements for the Period 18 January 2023 to 30 June 2024

for

Smokeball Uk Ltd

Smokeball Uk Ltd (Registered number: 14599837)






Contents of the Financial Statements
for the Period 18 January 2023 to 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Smokeball Uk Ltd

Company Information
for the Period 18 January 2023 to 30 June 2024







DIRECTORS: H A Steele
Ms J L Oxley



SECRETARY: Elemental Company Secretary Limited



REGISTERED OFFICE: 27 Old Gloucester Street
London
United Kingdom
WC1N 3AX



REGISTERED NUMBER: 14599837 (England and Wales)



SENIOR STATUTORY
AUDITOR:
Melissa Bowers FCCA



AUDITORS: Harts Limited
Westminster House
10 Westminster Road
Macclesfield
Cheshire
SK10 1BX

Smokeball Uk Ltd (Registered number: 14599837)

Balance Sheet
30 June 2024

Notes £    £   
FIXED ASSETS
Tangible assets 4 2,880

CURRENT ASSETS
Debtors: amounts falling due within one
year

5

20,028
Debtors: amounts falling due after more
than one year

5

17,692
Cash at bank 45,614
83,334
CREDITORS
Amounts falling due within one year 6 539,415
NET CURRENT LIABILITIES (456,081 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(453,201

)

CAPITAL AND RESERVES
Called up share capital 7 100
Retained earnings 8 (453,301 )
SHAREHOLDERS' FUNDS (453,201 )

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 January 2025 and were signed on its behalf by:





H A Steele - Director


Smokeball Uk Ltd (Registered number: 14599837)

Notes to the Financial Statements
for the Period 18 January 2023 to 30 June 2024

1. STATUTORY INFORMATION

Smokeball Uk 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.

Presentation currency
The financial statements are prepared in sterling being the most relevant currency for the company
and rounded to the nearest pound £.

Turnover
Revenue from the rendering of services is recognized 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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 - 20% on cost

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 period 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.

Smokeball Uk Ltd (Registered number: 14599837)

Notes to the Financial Statements - continued
for the Period 18 January 2023 to 30 June 2024

2. ACCOUNTING POLICIES - continued

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern
After reviewing the company's financial situation, the directors have a reasonable expectation that the company has adequate resources, including the continuing financial support of its parent company, to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
Additions 3,120
At 30 June 2024 3,120
DEPRECIATION
Charge for period 240
At 30 June 2024 240
NET BOOK VALUE
At 30 June 2024 2,880

5. DEBTORS
£   
Amounts falling due within one year:
Trade debtors 8,712
Other debtors 11,316
20,028

Smokeball Uk Ltd (Registered number: 14599837)

Notes to the Financial Statements - continued
for the Period 18 January 2023 to 30 June 2024

5. DEBTORS - continued
£   
Amounts falling due after more than one year:
Other debtors 17,692

Aggregate amounts 37,720

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortized cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade creditors 28,431
Amounts owed to group undertakings 285,531
Taxation and social security 20,540
Other creditors 204,913
539,415

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortized cost determined using the effective interest method.

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal
value: £   
100 Ordinary £1 100

8. RESERVES
Retained
earnings
£   

Deficit for the period (453,301 )
At 30 June 2024 (453,301 )

9. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Melissa Bowers FCCA (Senior Statutory Auditor)
for and on behalf of Harts Limited

Smokeball Uk Ltd (Registered number: 14599837)

Notes to the Financial Statements - continued
for the Period 18 January 2023 to 30 June 2024

10. RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

11. ULTIMATE CONTROLLING PARTY

Smokeball Pty Ltd is regarded by the director as being the ultimate parent company by virtue of its 100% holding of the shares.

The registered address for Smokeball Pty Ltd is:
Level 9, 185 Clarence St,
Sydney NSW Australia 2000