Company Registration No. 13521149 (England and Wales)
SMUL CONSULTANTS LTD
Unaudited accounts
for the period from 1 August 2023 to 31 August 2024
SMUL CONSULTANTS LTD
Unaudited accounts
Contents
SMUL CONSULTANTS LTD
Company Information
for the period from 1 August 2023 to 31 August 2024
Company Number
13521149 (England and Wales)
Registered Office
169 MELROSE CRESCENT
SEAHAM
SR7 0LA
ENGLAND
Accountants
FIND TOTALS LTD
9 Hollybank Place
Aberdeen
Aberdeen
AB11 6XR
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of SMUL CONSULTANTS LTD for the period from 1 August 2023 to 31 August 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
SMUL CONSULTANTS LTD for the period from
1 August 2023 to
31 August 2024 as set out on pages
5 -
7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
This report is made solely to the Board of Directors of SMUL CONSULTANTS LTD, as a body, in accordance with the terms of our engagement letter dated 20 July 2021. Our work has been undertaken solely to prepare for your approval the accounts of SMUL CONSULTANTS LTD and state those matters that we have agreed to state to the Board of Directors of SMUL CONSULTANTS LTD, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than SMUL CONSULTANTS LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that SMUL CONSULTANTS LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of SMUL CONSULTANTS LTD. You consider that SMUL CONSULTANTS LTD is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the accounts of SMUL CONSULTANTS LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
FIND TOTALS LTD
Chartered Accountants
9 Hollybank Place
Aberdeen
Aberdeen
AB11 6XR
16 May 2025
SMUL CONSULTANTS LTD
Statement of financial position
as at 31 August 2024
Cash at bank and in hand
1,551
2,255
Creditors: amounts falling due within one year
(4,445)
(1,167)
Net current assets
2,730
4,053
Called up share capital
1
1
Profit and loss account
3,548
4,239
Shareholders' funds
3,549
4,240
For the period ending 31 August 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 16 May 2025 and were signed on its behalf by
MULINDA, Stephen
Director
Company Registration No. 13521149
SMUL CONSULTANTS LTD
Notes to the Accounts
for the period from 1 August 2023 to 31 August 2024
SMUL CONSULTANTS LTD is a private company, limited by shares, registered in England and Wales, registration number 13521149. The registered office is 169 MELROSE CRESCENT, SEAHAM, SR7 0LA, 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.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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 sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
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
25% reducing balance
Computer equipment
25% reducing balance
4
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 August 2023
329
-
329
At 31 August 2024
329
906
1,235
At 1 August 2023
142
-
142
Charge for the period
47
227
274
At 31 August 2024
189
227
416
At 31 August 2024
140
679
819
SMUL CONSULTANTS LTD
Notes to the Accounts
for the period from 1 August 2023 to 31 August 2024
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2024
2023
Taxes and social security
526
1,477
Loans from directors
3,290
(1,210)
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
8
Average number of employees
During the period the average number of employees was 1 (2023: 1).