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REGISTERED NUMBER: 13778098 (England and Wales)















SMH Civils Limited

Unaudited Financial Statements

for the Year Ended 31st December 2024






SMH Civils Limited (Registered number: 13778098)






Contents of the Financial Statements
for the year ended 31st December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3 to 4


SMH Civils Limited

Company Information
for the year ended 31st December 2024







DIRECTORS: Mrs S Hancock
M Hancock





REGISTERED OFFICE: 310 Wellingborough Road
Northampton
NN1 4EP





BUSINESS ADDRESS: 62 Harborough Road North
Kingsthorpe
Northampton
NN2 8LZ





REGISTERED NUMBER: 13778098 (England and Wales)





ACCOUNTANTS: Cheney & Co
310 Wellingborough Road
Northampton
NN1 4EP

SMH Civils Limited (Registered number: 13778098)

Balance Sheet
31st December 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 148,770 107,057

CURRENT ASSETS
Debtors 5 482,929 367,487
Cash at bank 56,605 44,278
539,534 411,765
CREDITORS
Amounts falling due within one year 6 567,731 408,017
NET CURRENT (LIABILITIES)/ASSETS (28,197 ) 3,748
TOTAL ASSETS LESS CURRENT
LIABILITIES

120,573

110,805

CREDITORS
Amounts falling due after more than one
year

7

52,171

80,130
NET ASSETS 68,402 30,675

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 68,302 30,575
68,402 30,675

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 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.

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 6th March 2025 and were signed on its behalf by:





M Hancock - Director


SMH Civils Limited (Registered number: 13778098)

Notes to the Financial Statements
for the year ended 31st December 2024

1. STATUTORY INFORMATION

SMH Civils Limited 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 - 25% on reducing balance

Taxation
Taxation for the year 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 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 ) .

SMH Civils Limited (Registered number: 13778098)

Notes to the Financial Statements - continued
for the year ended 31st December 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st January 2024 142,695
Additions 92,089
At 31st December 2024 234,784
DEPRECIATION
At 1st January 2024 35,638
Charge for year 50,376
At 31st December 2024 86,014
NET BOOK VALUE
At 31st December 2024 148,770
At 31st December 2023 107,057

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 12,134 137,958
Amounts owed by group undertakings 184,840 180,000
Other debtors 285,955 49,529
482,929 367,487

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 50,588 41,334
Trade creditors 209,765 108,191
Taxation and social security 9,579 -
Other creditors 297,799 258,492
567,731 408,017

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 52,171 80,130