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REGISTERED NUMBER: 07941443 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

Smart Distribution Solutions Limited

Smart Distribution Solutions Limited (Registered number: 07941443)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

Smart Distribution Solutions Limited

Company Information
for the Year Ended 31 March 2025







DIRECTORS: A M Graham
P J H Morrison





REGISTERED OFFICE: Barnston House
Beacon Lane
Heswall
Wirral
CH60 0EE





REGISTERED NUMBER: 07941443 (England and Wales)





ACCOUNTANTS: Dufton Kellner Limited
Chartered Accountants
Barnston House
Beacon Lane
Heswall
Wirral
Merseyside
CH60 0EE

Smart Distribution Solutions Limited (Registered number: 07941443)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 15,129 17,020
Tangible assets 5 27,258 28,001
42,387 45,021

CURRENT ASSETS
Stocks 80,000 80,000
Debtors 6 410,515 204,554
Cash at bank - 3,087
490,515 287,641
CREDITORS
Amounts falling due within one year 7 472,713 223,803
NET CURRENT ASSETS 17,802 63,838
TOTAL ASSETS LESS CURRENT
LIABILITIES

60,189

108,859

CREDITORS
Amounts falling due after more than one
year

8

(12,500

)

(42,500

)

PROVISIONS FOR LIABILITIES (6,814 ) (7,000 )
NET ASSETS 40,875 59,359

CAPITAL AND RESERVES
Called up share capital 68 68
Capital redemption reserve 34 34
Retained earnings 40,773 59,257
40,875 59,359

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

Smart Distribution Solutions Limited (Registered number: 07941443)

Balance Sheet - continued
31 March 2025


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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 June 2025 and were signed on its behalf by:





A M Graham - Director


Smart Distribution Solutions Limited (Registered number: 07941443)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Smart Distribution Solutions 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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of ten years.

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 - 15% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.

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.

Smart Distribution Solutions Limited (Registered number: 07941443)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 April 2024
and 31 March 2025 18,911
AMORTISATION
At 1 April 2024 1,891
Charge for year 1,891
At 31 March 2025 3,782
NET BOOK VALUE
At 31 March 2025 15,129
At 31 March 2024 17,020

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024 41,626
Additions 3,723
At 31 March 2025 45,349
DEPRECIATION
At 1 April 2024 13,625
Charge for year 4,466
At 31 March 2025 18,091
NET BOOK VALUE
At 31 March 2025 27,258
At 31 March 2024 28,001

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 346,808 155,692
Other debtors 63,707 48,862
410,515 204,554

Smart Distribution Solutions Limited (Registered number: 07941443)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans and overdrafts 48,305 30,000
Trade creditors 333,096 132,561
Taxation and social security 64,735 55,890
Other creditors 26,577 5,352
472,713 223,803

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.25 31.3.24
£    £   
Bank loans 12,500 42,500

9. FINANCIAL COMMITMENTS

The company is committed to operating lease payments totalling £108,447 (2024- £17,370).

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25 31.3.24
£    £   
A M Graham
Balance outstanding at start of year 5,441 1,351
Amounts advanced 46,090 34,090
Amounts repaid (43,736 ) (30,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 7,795 5,441

P J H Morrison
Balance outstanding at start of year 13,596 9,477
Amounts advanced 46,151 44,119
Amounts repaid (35,373 ) (40,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 24,374 13,596

The directors' loans are interest free, unsecured and repayable on demand.

11. RELATED PARTY DISCLOSURES

At the year-end a loan to related company Wirral Advertising Media Limited of £5,241 (2024-£5,223) was outstanding. This loan was interest free, unsecured and repayable on demand.

12. ULTIMATE CONTROLLING PARTY

The ultimate controlling party of the company are the directors and shareholders, Mr Graham and Mr Morrison.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Smart Distribution Solutions Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Smart Distribution Solutions Limited for the year ended 31 March 2025 which comprise the Profit and loss account, Balance Sheet and the related notes 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Smart Distribution Solutions Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Smart Distribution Solutions Limited and state those matters that we have agreed to state to the Board of Directors of Smart Distribution Solutions Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Smart Distribution Solutions Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Smart Distribution Solutions Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Smart Distribution Solutions Limited. You consider that Smart Distribution Solutions Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Smart Distribution Solutions Limited. 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 financial statements.






Dufton Kellner Limited
Chartered Accountants
Barnston House
Beacon Lane
Heswall
Wirral
Merseyside
CH60 0EE


9 June 2025