2024-01-012024-12-312024-12-31false11735818Smeaton Students Ltd2025-08-2168209falseiso4217:GBPxbrli:pure117358182023-12-31117358182024-12-31117358182024-01-012024-12-31117358182022-12-31117358182023-12-31117358182023-01-012023-12-3111735818bus:SmallEntities2024-01-012024-12-3111735818bus:AuditExempt-NoAccountantsReport2024-01-012024-12-3111735818bus:FullAccounts2024-01-012024-12-3111735818bus:PrivateLimitedCompanyLtd2024-01-012024-12-3111735818core:WithinOneYear2024-12-3111735818core:AfterOneYear2024-12-3111735818core:WithinOneYear2023-12-3111735818core:AfterOneYear2023-12-3111735818core:ShareCapital2024-12-3111735818core:SharePremium2024-12-3111735818core:RevaluationReserve2024-12-3111735818core:OtherReservesSubtotal2024-12-3111735818core:RetainedEarningsAccumulatedLosses2024-12-3111735818core:ShareCapital2023-12-3111735818core:SharePremium2023-12-3111735818core:RevaluationReserve2023-12-3111735818core:OtherReservesSubtotal2023-12-3111735818core:RetainedEarningsAccumulatedLosses2023-12-3111735818core:LandBuildings2024-12-3111735818core:PlantMachinery2024-12-3111735818core:Vehicles2024-12-3111735818core:FurnitureFittings2024-12-3111735818core:OfficeEquipment2024-12-3111735818core:NetGoodwill2024-12-3111735818core:IntangibleAssetsOtherThanGoodwill2024-12-3111735818core:ListedExchangeTraded2024-12-3111735818core:UnlistedNon-exchangeTraded2024-12-3111735818core:LandBuildings2023-12-3111735818core:PlantMachinery2023-12-3111735818core:Vehicles2023-12-3111735818core:FurnitureFittings2023-12-3111735818core:OfficeEquipment2023-12-3111735818core:NetGoodwill2023-12-3111735818core:IntangibleAssetsOtherThanGoodwill2023-12-3111735818core:ListedExchangeTraded2023-12-3111735818core:UnlistedNon-exchangeTraded2023-12-3111735818core:LandBuildings2024-01-012024-12-3111735818core:PlantMachinery2024-01-012024-12-3111735818core:Vehicles2024-01-012024-12-3111735818core:FurnitureFittings2024-01-012024-12-3111735818core:OfficeEquipment2024-01-012024-12-3111735818core:NetGoodwill2024-01-012024-12-3111735818core:IntangibleAssetsOtherThanGoodwill2024-01-012024-12-3111735818core:ListedExchangeTraded2024-01-012024-12-3111735818core:UnlistedNon-exchangeTraded2024-01-012024-12-3111735818core:MoreThanFiveYears2024-01-012024-12-3111735818core:Non-currentFinancialInstruments2024-12-3111735818core:Non-currentFinancialInstruments2023-12-3111735818dpl:CostSales2024-01-012024-12-3111735818dpl:DistributionCosts2024-01-012024-12-3111735818core:LandBuildings2024-01-012024-12-3111735818core:PlantMachinery2024-01-012024-12-3111735818core:Vehicles2024-01-012024-12-3111735818core:FurnitureFittings2024-01-012024-12-3111735818core:OfficeEquipment2024-01-012024-12-3111735818dpl:AdministrativeExpenses2024-01-012024-12-3111735818core:NetGoodwill2024-01-012024-12-3111735818core:IntangibleAssetsOtherThanGoodwill2024-01-012024-12-3111735818dpl:GroupUndertakings2024-01-012024-12-3111735818dpl:ParticipatingInterests2024-01-012024-12-3111735818dpl:GroupUndertakingscore:ListedExchangeTraded2024-01-012024-12-3111735818core:ListedExchangeTraded2024-01-012024-12-3111735818dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2024-01-012024-12-3111735818core:UnlistedNon-exchangeTraded2024-01-012024-12-3111735818dpl:CostSales2023-01-012023-12-3111735818dpl:DistributionCosts2023-01-012023-12-3111735818core:LandBuildings2023-01-012023-12-3111735818core:PlantMachinery2023-01-012023-12-3111735818core:Vehicles2023-01-012023-12-3111735818core:FurnitureFittings2023-01-012023-12-3111735818core:OfficeEquipment2023-01-012023-12-3111735818dpl:AdministrativeExpenses2023-01-012023-12-3111735818core:NetGoodwill2023-01-012023-12-3111735818core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3111735818dpl:GroupUndertakings2023-01-012023-12-3111735818dpl:ParticipatingInterests2023-01-012023-12-3111735818dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-012023-12-3111735818core:ListedExchangeTraded2023-01-012023-12-3111735818dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-012023-12-3111735818core:UnlistedNon-exchangeTraded2023-01-012023-12-3111735818core:NetGoodwill2024-12-3111735818core:IntangibleAssetsOtherThanGoodwill2024-12-3111735818core:LandBuildings2024-12-3111735818core:PlantMachinery2024-12-3111735818core:Vehicles2024-12-3111735818core:FurnitureFittings2024-12-3111735818core:OfficeEquipment2024-12-3111735818core:AfterOneYear2024-12-3111735818core:WithinOneYear2024-12-3111735818core:ListedExchangeTraded2024-12-3111735818core:UnlistedNon-exchangeTraded2024-12-3111735818core:ShareCapital2024-12-3111735818core:SharePremium2024-12-3111735818core:RevaluationReserve2024-12-3111735818core:OtherReservesSubtotal2024-12-3111735818core:RetainedEarningsAccumulatedLosses2024-12-3111735818core:NetGoodwill2023-12-3111735818core:IntangibleAssetsOtherThanGoodwill2023-12-3111735818core:LandBuildings2023-12-3111735818core:PlantMachinery2023-12-3111735818core:Vehicles2023-12-3111735818core:FurnitureFittings2023-12-3111735818core:OfficeEquipment2023-12-3111735818core:AfterOneYear2023-12-3111735818core:WithinOneYear2023-12-3111735818core:ListedExchangeTraded2023-12-3111735818core:UnlistedNon-exchangeTraded2023-12-3111735818core:ShareCapital2023-12-3111735818core:SharePremium2023-12-3111735818core:RevaluationReserve2023-12-3111735818core:OtherReservesSubtotal2023-12-3111735818core:RetainedEarningsAccumulatedLosses2023-12-3111735818core:NetGoodwill2022-12-3111735818core:IntangibleAssetsOtherThanGoodwill2022-12-3111735818core:LandBuildings2022-12-3111735818core:PlantMachinery2022-12-3111735818core:Vehicles2022-12-3111735818core:FurnitureFittings2022-12-3111735818core:OfficeEquipment2022-12-3111735818core:AfterOneYear2022-12-3111735818core:WithinOneYear2022-12-3111735818core:ListedExchangeTraded2022-12-3111735818core:UnlistedNon-exchangeTraded2022-12-3111735818core:ShareCapital2022-12-3111735818core:SharePremium2022-12-3111735818core:RevaluationReserve2022-12-3111735818core:OtherReservesSubtotal2022-12-3111735818core:RetainedEarningsAccumulatedLosses2022-12-3111735818core:AfterOneYear2024-01-012024-12-3111735818core:WithinOneYear2024-01-012024-12-3111735818core:Non-currentFinancialInstrumentscore:CostValuation2024-01-012024-12-3111735818core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-01-012024-12-3111735818core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-01-012024-12-3111735818core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-01-012024-12-3111735818core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-01-012024-12-3111735818core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-01-012024-12-3111735818core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-01-012024-12-3111735818core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-01-012024-12-3111735818core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-01-012024-12-3111735818core:Non-currentFinancialInstrumentscore:CostValuation2024-12-3111735818core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-12-3111735818core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-12-3111735818core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-12-3111735818core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-12-3111735818core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-12-3111735818core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-12-3111735818core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-12-3111735818core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-12-3111735818core:Non-currentFinancialInstrumentscore:CostValuation2023-12-3111735818core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-12-3111735818core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-12-3111735818core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-12-3111735818core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-12-3111735818core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-12-3111735818core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-12-3111735818core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-12-3111735818core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-12-3111735818bus:Director12024-01-012024-12-31117358181bus:Director12023-12-31117358181bus:Director12024-01-012024-12-31117358181bus:Director12024-12-31117358182023-12-31117358182024-01-012024-12-31117358182024-12-31

Smeaton Students Ltd

Registered Number
11735818
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

Smeaton Students Ltd
Company Information
for the year from 1 January 2024 to 31 December 2024

Director

Daniel William Robinson

Company Secretary

Daniel William Robinson

Registered Address

The Office 204 Central Park Towers
28 Central Park Avenue
Plymouth
PL4 6NE

Registered Number

11735818 (England and Wales)
Smeaton Students Ltd
Balance Sheet as at
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets34,8096,301
4,8096,301
Current assets
Debtors481,94664,295
Cash at bank and on hand5,0125,016
86,95869,311
Creditors amounts falling due within one year5(67,207)(75,500)
Net current assets (liabilities)19,751(6,189)
Total assets less current liabilities24,560112
Creditors amounts falling due after one year6(11,151)(13,768)
Provisions for liabilities7(1,274)(1,197)
Net assets12,135(14,853)
Capital and reserves
Called up share capital120120
Profit and loss account12,015(14,973)
Shareholders' funds12,135(14,853)
The financial statements were approved and authorised for issue by the Director on 21 August 2025, and are signed on its behalf by:
Daniel William Robinson
Director
Registered Company No. 11735818
Smeaton Students Ltd
Notes to the Financial Statements
for the year ended 31 December 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Fixtures and fittings20
2.Average number of employees

20242023
Average number of employees during the year34
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 January 2410,1812,97613,157
At 31 December 2410,1812,97613,157
Depreciation and impairment
At 01 January 245,5571,2996,856
Charge for year1,1563361,492
At 31 December 246,7131,6358,348
Net book value
At 31 December 243,4681,3414,809
At 31 December 234,6241,6776,301
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables-500
Other debtors81,69363,707
Prepayments and accrued income25388
Total81,94664,295
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables1,45413,449
Bank borrowings and overdrafts3,6122,222
Taxation and social security45,55744,253
Other creditors15,91411,015
Accrued liabilities and deferred income6704,561
Total67,20775,500
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts11,15113,768
Total11,15113,768
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)1,2741,197
Total1,2741,197
8.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
Daniel William Robinson15,28114,84614,27015,857
15,28114,84614,27015,857