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REGISTERED NUMBER: 08688340 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

SMB RECORDS MANAGEMENT LTD

SMB RECORDS MANAGEMENT LTD (REGISTERED NUMBER: 08688340)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


SMB RECORDS MANAGEMENT LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTORS: M Browne
S M Browne
Mrs A Browne





REGISTERED OFFICE: 11 Cork Street
Eccles
Aylesford
Kent
ME20 7HG





REGISTERED NUMBER: 08688340 (England and Wales)





ACCOUNTANTS: The Accountancy Practice Ltd
10 Churchill Square
Kings Hill
West Malling
Kent
ME19 5YU

SMB RECORDS MANAGEMENT LTD (REGISTERED NUMBER: 08688340)

BALANCE SHEET
30 SEPTEMBER 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 82,623 106,962
Investments 5 14,000 -
96,623 106,962

CURRENT ASSETS
Cash at bank and in hand 77,197 23,939

CREDITORS
Amounts falling due within one year 6 75,319 53,631
NET CURRENT ASSETS/(LIABILITIES) 1,878 (29,692 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

98,501

77,270

PROVISIONS FOR LIABILITIES - 220
NET ASSETS 98,501 77,050

CAPITAL AND RESERVES
Called up share capital 104 104
Retained earnings 98,397 76,946
SHAREHOLDERS' FUNDS 98,501 77,050

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

SMB RECORDS MANAGEMENT LTD (REGISTERED NUMBER: 08688340)

BALANCE SHEET - continued
30 SEPTEMBER 2024


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 26 June 2025 and were signed on its behalf by:




M Browne - Director



S M Browne - Director


SMB RECORDS MANAGEMENT LTD (REGISTERED NUMBER: 08688340)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. STATUTORY INFORMATION

SMB Records Management Ltd 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 - 25% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 33% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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 - 1 ) .

SMB RECORDS MANAGEMENT LTD (REGISTERED NUMBER: 08688340)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 October 2023 152,198 828 10,521 163,547
Additions - 3,861 687 4,548
At 30 September 2024 152,198 4,689 11,208 168,095
DEPRECIATION
At 1 October 2023 52,324 124 4,137 56,585
Charge for year 24,968 684 3,235 28,887
At 30 September 2024 77,292 808 7,372 85,472
NET BOOK VALUE
At 30 September 2024 74,906 3,881 3,836 82,623
At 30 September 2023 99,874 704 6,384 106,962

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
Additions 14,000
At 30 September 2024 14,000
NET BOOK VALUE
At 30 September 2024 14,000

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Taxation and social security 28,722 1,922
Other creditors 46,597 51,709
75,319 53,631