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Company Registration No. 10796398 (England and Wales)
SMART BUILDER (NW) LTD Unaudited accounts for the year ended 31 May 2024
SMART BUILDER (NW) LTD Unaudited accounts Contents
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SMART BUILDER (NW) LTD Company Information for the year ended 31 May 2024
Director
Pawel Lapiak
Company Number
10796398 (England and Wales)
Registered Office
239 RIBBLETON LANE PRESTON PR1 5EA UNITED KINGDOM
Accountants
SMART ACCOUNTING (NW) LTD 239 RIBBLETON LANE PRESTON PR1 5EA
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SMART BUILDER (NW) LTD Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,590 
3,159 
Current assets
Inventories
5,650 
8,795 
Cash at bank and in hand
2,487 
719 
8,137 
9,514 
Creditors: amounts falling due within one year
(32,365)
(36,610)
Net current liabilities
(24,228)
(27,096)
Net liabilities
(21,638)
(23,937)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(21,639)
(23,938)
Shareholders' funds
(21,638)
(23,937)
For the year ending 31 May 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 31 October 2024 and were signed on its behalf by
Pawel Lapiak Director Company Registration No. 10796398
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SMART BUILDER (NW) LTD Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
SMART BUILDER (NW) LTD is a private company, limited by shares, registered in England and Wales, registration number 10796398. The registered office is 239 RIBBLETON LANE, PRESTON, PR1 5EA, UNITED KINGDOM.
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:
Fixtures & fittings
18 % on WDV
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 June 2023
3,650 
2,315 
5,965 
At 31 May 2024
3,650 
2,315 
5,965 
Depreciation
At 1 June 2023
1,195 
1,611 
2,806 
Charge for the year
442 
127 
569 
At 31 May 2024
1,637 
1,738 
3,375 
Net book value
At 31 May 2024
2,013 
577 
2,590 
At 31 May 2023
2,455 
704 
3,159 
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
30,000 
30,000 
Trade creditors
1,974 
- 
Taxes and social security
391 
391 
Other creditors
- 
6,219 
32,365 
36,610 
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SMART BUILDER (NW) LTD Notes to the Accounts for the year ended 31 May 2024
6
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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