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REGISTERED NUMBER: 11661908 (England and Wales)














UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2024

FOR

SMART PICKLE LTD

SMART PICKLE LTD (REGISTERED NUMBER: 11661908)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


SMART PICKLE LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2024







DIRECTOR: A Oversby-Powell





REGISTERED OFFICE: Unit 5 Motorway Industrial Estate
Forstal Road
Aylesford
Kent
ME20 7AF





REGISTERED NUMBER: 11661908 (England and Wales)





ACCOUNTANTS: SHPD Accountants
10 Littlebourne Road
Maidstone
Kent
ME14 5QP

SMART PICKLE LTD (REGISTERED NUMBER: 11661908)

BALANCE SHEET
30 NOVEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,426 2,087

CURRENT ASSETS
Debtors 5 152,136 177,523
Cash at bank 2,246 -
154,382 177,523
CREDITORS
Amounts falling due within one year 6 57,878 59,653
NET CURRENT ASSETS 96,504 117,870
TOTAL ASSETS LESS CURRENT LIABILITIES 97,930 119,957

CREDITORS
Amounts falling due after more than one year 7 (17,186 ) (30,098 )

PROVISIONS FOR LIABILITIES (357 ) (522 )
NET ASSETS 80,387 89,337

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 80,386 89,336
80,387 89,337

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 7 August 2025 and were signed by:





A Oversby-Powell - Director


SMART PICKLE LTD (REGISTERED NUMBER: 11661908)

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

1. STATUTORY INFORMATION

Smart Pickle 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 etc - 25% on cost and 20% on 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

SMART PICKLE LTD (REGISTERED NUMBER: 11661908)

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 December 2023 8,391
Additions 507
At 30 November 2024 8,898
DEPRECIATION
At 1 December 2023 6,304
Charge for year 1,168
At 30 November 2024 7,472
NET BOOK VALUE
At 30 November 2024 1,426
At 30 November 2023 2,087

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 63 3,063
Amounts owed by group undertakings 130,233 154,220
Other debtors 21,840 20,240
152,136 177,523

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 6,212 13,480
Hire purchase contracts 6,700 6,700
Trade creditors 1,107 -
Amounts owed to group undertakings - 2,833
Taxation and social security 32,324 28,055
Other creditors 11,535 8,585
57,878 59,653

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 3,696 9,908
Hire purchase contracts 13,490 20,190
17,186 30,098

SMART PICKLE LTD (REGISTERED NUMBER: 11661908)

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

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2024 and 30 November 2023:

2024 2023
£    £   
A Oversby-Powell
Balance outstanding at start of year 2,400 -
Amounts advanced - 2,400
Amounts repaid (2,400 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 2,400

9. RELATED PARTY DISCLOSURES

During the year, total dividends of £84,279 (2023 - £78,720) were paid to the director .

501 Entertainment Ltd

A company partly owned but not controlled by Smart Pickle Ltd's controlling party.

During the year consultancy fees of £142,500 were charged by the company to 501 Entertainment Ltd.


OP Automotive LLP

A limited liability partnership under common control

During the year consultancy fees of £4,000 were charged by the company to OP Automotive LLP.

As at the balance sheet date, a balance of £127,533 (2023 - £146,920) was owed to the company by OP Automotive LLP.


Kent Coachworks Ltd

A company under common control

As at the balance sheet date, a balance of £2,700 (2023 - £7,300) was owed to the company by Kent Coachworks Ltd.

10. ULTIMATE CONTROLLING PARTY

The controlling party is A Oversby-Powell.