1 March 2024 false Taxfiler 2024.6 14634535business:PrivateLimitedCompanyLtd2024-03-012025-02-28 146345352024-02-29 146345352024-03-012025-02-28 14634535business:AuditExemptWithAccountantsReport2024-03-012025-02-28 14634535business:FilletedAccounts2024-03-012025-02-28 146345352025-02-28 14634535business:Director12024-03-012025-02-28 14634535business:RegisteredOffice2024-03-012025-02-28 146345352024-02-29 14634535core:WithinOneYear2025-02-28 14634535core:WithinOneYear2024-02-29 14634535core:ShareCapitalcore:PreviouslyStatedAmount2025-02-28 14634535core:ShareCapitalcore:PreviouslyStatedAmount2024-02-29 14634535core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-02-28 14634535core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-02-29 14634535core:PreviouslyStatedAmount2025-02-28 14634535core:PreviouslyStatedAmount2024-02-29 14634535business:SmallEntities2024-03-012025-02-28 14634535countries:EnglandWales2024-03-012025-02-28 146345352023-02-022024-02-29 iso4217:GBP xbrli:pure
Company Registration No. 14634535 (England and Wales)
B Smith Engineering Consultancy Limited Unaudited accounts for the year ended 28 February 2025
B Smith Engineering Consultancy Limited Unaudited accounts Contents
Page
- 2 -
B Smith Engineering Consultancy Limited Company Information for the year ended 28 February 2025
Director
Ben Samuel Smith
Company Number
14634535 (England and Wales)
Registered Office
C/O 365 Accounts Ltd 44 Brookwood Road Millbrook Southampton Hampshire SO16 9AJ England
Accountants
365 Accounts Ltd 44 Brookwood Road Southampton Hampshire SO16 9AJ
- 3 -
B Smith Engineering Consultancy Limited Statement of financial position as at 28 February 2025
2025 
2024 
Notes
£ 
£ 
Current assets
Debtors
38,600 
7,416 
Cash at bank and in hand
26,991 
56,380 
65,591 
63,796 
Creditors: amounts falling due within one year
(26,756)
(32,959)
Net current assets
38,835 
30,837 
Net assets
38,835 
30,837 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
38,833 
30,835 
Shareholders' funds
38,835 
30,837 
For the year ending 28 February 2025 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 1 April 2025 and were signed on its behalf by
Ben Samuel Smith Director Company Registration No. 14634535
- 4 -
B Smith Engineering Consultancy Limited Notes to the Accounts for the year ended 28 February 2025
1
Statutory information
B Smith Engineering Consultancy Limited is a private company, limited by shares, registered in England and Wales, registration number 14634535. The registered office is C/O 365 Accounts Ltd, 44 Brookwood Road Millbrook, Southampton, Hampshire, SO16 9AJ, England.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 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.
4
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
14,508 
7,416 
Other debtors
24,092 
- 
38,600 
7,416 
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
5,714 
8,907 
Trade creditors
361 
- 
Taxes and social security
20,667 
20,829 
Loans from directors
14 
3,223 
26,756 
32,959 
6
Loans to directors
During the year the company maintained a loan account with its director Mr. Ben Samuel Smith. As at the year end date the company owed its director Mr. Ben Samuel Smith £14 (2024 - £3,223).
- 5 -
B Smith Engineering Consultancy Limited Notes to the Accounts for the year ended 28 February 2025
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
- 6 -