2024-07-012025-06-302025-06-30false13475065SMTS Consulting Ltd2025-08-26falseiso4217:GBPxbrli:pure134750652024-06-30134750652025-06-30134750652024-07-012025-06-30134750652023-06-30134750652024-06-30134750652023-07-012024-06-3013475065bus:SmallEntities2024-07-012025-06-3013475065bus:AuditExempt-NoAccountantsReport2024-07-012025-06-3013475065bus:FullAccounts2024-07-012025-06-3013475065bus:PrivateLimitedCompanyLtd2024-07-012025-06-3013475065core:WithinOneYear2025-06-3013475065core:AfterOneYear2025-06-3013475065core:WithinOneYear2024-06-3013475065core:AfterOneYear2024-06-3013475065core:ShareCapital2025-06-3013475065core:SharePremium2025-06-3013475065core:RevaluationReserve2025-06-3013475065core:OtherReservesSubtotal2025-06-3013475065core:RetainedEarningsAccumulatedLosses2025-06-3013475065core:ShareCapital2024-06-3013475065core:SharePremium2024-06-3013475065core:RevaluationReserve2024-06-3013475065core:OtherReservesSubtotal2024-06-3013475065core:RetainedEarningsAccumulatedLosses2024-06-3013475065core:LandBuildings2025-06-3013475065core:PlantMachinery2025-06-3013475065core:Vehicles2025-06-3013475065core:FurnitureFittings2025-06-3013475065core:OfficeEquipment2025-06-3013475065core:NetGoodwill2025-06-3013475065core:IntangibleAssetsOtherThanGoodwill2025-06-3013475065core:ListedExchangeTraded2025-06-3013475065core:UnlistedNon-exchangeTraded2025-06-3013475065core:LandBuildings2024-06-3013475065core:PlantMachinery2024-06-3013475065core:Vehicles2024-06-3013475065core:FurnitureFittings2024-06-3013475065core:OfficeEquipment2024-06-3013475065core:NetGoodwill2024-06-3013475065core:IntangibleAssetsOtherThanGoodwill2024-06-3013475065core:ListedExchangeTraded2024-06-3013475065core:UnlistedNon-exchangeTraded2024-06-3013475065core:LandBuildings2024-07-012025-06-3013475065core:PlantMachinery2024-07-012025-06-3013475065core:Vehicles2024-07-012025-06-3013475065core:FurnitureFittings2024-07-012025-06-3013475065core:OfficeEquipment2024-07-012025-06-3013475065core:NetGoodwill2024-07-012025-06-3013475065core:IntangibleAssetsOtherThanGoodwill2024-07-012025-06-3013475065core:ListedExchangeTraded2024-07-012025-06-3013475065core:UnlistedNon-exchangeTraded2024-07-012025-06-3013475065core:MoreThanFiveYears2024-07-012025-06-3013475065core:Non-currentFinancialInstruments2025-06-3013475065core:Non-currentFinancialInstruments2024-06-3013475065dpl:CostSales2024-07-012025-06-3013475065dpl:DistributionCosts2024-07-012025-06-3013475065core:LandBuildings2024-07-012025-06-3013475065core:PlantMachinery2024-07-012025-06-3013475065core:Vehicles2024-07-012025-06-3013475065core:FurnitureFittings2024-07-012025-06-3013475065core:OfficeEquipment2024-07-012025-06-3013475065dpl:AdministrativeExpenses2024-07-012025-06-3013475065core:NetGoodwill2024-07-012025-06-3013475065core:IntangibleAssetsOtherThanGoodwill2024-07-012025-06-3013475065dpl:GroupUndertakings2024-07-012025-06-3013475065dpl:ParticipatingInterests2024-07-012025-06-3013475065dpl:GroupUndertakingscore:ListedExchangeTraded2024-07-012025-06-3013475065core:ListedExchangeTraded2024-07-012025-06-3013475065dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2024-07-012025-06-3013475065core:UnlistedNon-exchangeTraded2024-07-012025-06-3013475065dpl:CostSales2023-07-012024-06-3013475065dpl:DistributionCosts2023-07-012024-06-3013475065core:LandBuildings2023-07-012024-06-3013475065core:PlantMachinery2023-07-012024-06-3013475065core:Vehicles2023-07-012024-06-3013475065core:FurnitureFittings2023-07-012024-06-3013475065core:OfficeEquipment2023-07-012024-06-3013475065dpl:AdministrativeExpenses2023-07-012024-06-3013475065core:NetGoodwill2023-07-012024-06-3013475065core:IntangibleAssetsOtherThanGoodwill2023-07-012024-06-3013475065dpl:GroupUndertakings2023-07-012024-06-3013475065dpl:ParticipatingInterests2023-07-012024-06-3013475065dpl:GroupUndertakingscore:ListedExchangeTraded2023-07-012024-06-3013475065core:ListedExchangeTraded2023-07-012024-06-3013475065dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-07-012024-06-3013475065core:UnlistedNon-exchangeTraded2023-07-012024-06-3013475065core:NetGoodwill2025-06-3013475065core:IntangibleAssetsOtherThanGoodwill2025-06-3013475065core:LandBuildings2025-06-3013475065core:PlantMachinery2025-06-3013475065core:Vehicles2025-06-3013475065core:FurnitureFittings2025-06-3013475065core:OfficeEquipment2025-06-3013475065core:AfterOneYear2025-06-3013475065core:WithinOneYear2025-06-3013475065core:ListedExchangeTraded2025-06-3013475065core:UnlistedNon-exchangeTraded2025-06-3013475065core:ShareCapital2025-06-3013475065core:SharePremium2025-06-3013475065core:RevaluationReserve2025-06-3013475065core:OtherReservesSubtotal2025-06-3013475065core:RetainedEarningsAccumulatedLosses2025-06-3013475065core:NetGoodwill2024-06-3013475065core:IntangibleAssetsOtherThanGoodwill2024-06-3013475065core:LandBuildings2024-06-3013475065core:PlantMachinery2024-06-3013475065core:Vehicles2024-06-3013475065core:FurnitureFittings2024-06-3013475065core:OfficeEquipment2024-06-3013475065core:AfterOneYear2024-06-3013475065core:WithinOneYear2024-06-3013475065core:ListedExchangeTraded2024-06-3013475065core:UnlistedNon-exchangeTraded2024-06-3013475065core:ShareCapital2024-06-3013475065core:SharePremium2024-06-3013475065core:RevaluationReserve2024-06-3013475065core:OtherReservesSubtotal2024-06-3013475065core:RetainedEarningsAccumulatedLosses2024-06-3013475065core:NetGoodwill2023-06-3013475065core:IntangibleAssetsOtherThanGoodwill2023-06-3013475065core:LandBuildings2023-06-3013475065core:PlantMachinery2023-06-3013475065core:Vehicles2023-06-3013475065core:FurnitureFittings2023-06-3013475065core:OfficeEquipment2023-06-3013475065core:AfterOneYear2023-06-3013475065core:WithinOneYear2023-06-3013475065core:ListedExchangeTraded2023-06-3013475065core:UnlistedNon-exchangeTraded2023-06-3013475065core:ShareCapital2023-06-3013475065core:SharePremium2023-06-3013475065core:RevaluationReserve2023-06-3013475065core:OtherReservesSubtotal2023-06-3013475065core:RetainedEarningsAccumulatedLosses2023-06-3013475065core:AfterOneYear2024-07-012025-06-3013475065core:WithinOneYear2024-07-012025-06-3013475065core:Non-currentFinancialInstrumentscore:CostValuation2024-07-012025-06-3013475065core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-07-012025-06-3013475065core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-07-012025-06-3013475065core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-07-012025-06-3013475065core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-07-012025-06-3013475065core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-07-012025-06-3013475065core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-07-012025-06-3013475065core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-07-012025-06-3013475065core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-07-012025-06-3013475065core:Non-currentFinancialInstrumentscore:CostValuation2025-06-3013475065core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2025-06-3013475065core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2025-06-3013475065core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2025-06-3013475065core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2025-06-3013475065core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2025-06-3013475065core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2025-06-3013475065core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2025-06-3013475065core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2025-06-3013475065core:Non-currentFinancialInstrumentscore:CostValuation2024-06-3013475065core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-06-3013475065core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-06-3013475065core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-06-3013475065core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-06-3013475065core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-06-3013475065core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-06-3013475065core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-06-3013475065core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-06-3013475065bus:Director12024-07-012025-06-3013475065bus:Director22024-07-012025-06-3013475065core:FurnitureFittingsToolsEquipment2024-06-3013475065core:FurnitureFittingsToolsEquipment2024-07-012025-06-3013475065core:FurnitureFittingsToolsEquipment2025-06-30

SMTS Consulting Ltd

Registered Number
13475065
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2025

SMTS Consulting Ltd
Company Information
for the year from 1 July 2024 to 30 June 2025

Directors

Gopi Parth Mehta
Parth Mehta

Registered Address

77 Greenway
Pinner
HA5 3SN

Registered Number

13475065 (England and Wales)
SMTS Consulting Ltd
Statement of Financial Position
30 June 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets32,3345,151
2,3345,151
Current assets
Debtors-1,479
Cash at bank and on hand469254
4691,733
Creditors amounts falling due within one year4(14,035)(10,006)
Net current assets (liabilities)(13,566)(8,273)
Total assets less current liabilities(11,232)(3,122)
Net assets(11,232)(3,122)
Capital and reserves
Called up share capital22
Profit and loss account(11,234)(3,124)
Shareholders' funds(11,232)(3,122)
The financial statements were approved and authorised for issue by the Board of Directors on 26 August 2025, and are signed on its behalf by:
Gopi Parth Mehta
Director
Parth Mehta
Director

Registered Company No. 13475065
SMTS Consulting Ltd
Notes to the Financial Statements
for the year ended 30 June 2025

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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable. Turnover includes revenue earned from rendering of services.
Revenue from rendering of services
Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Fixtures and fittings25-
Office Equipment-33.33
2.Average number of employees

20252024
Average number of employees during the year00
3.Tangible fixed assets

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
At 01 July 241,34910,28711,636
Additions-1,2121,212
At 30 June 251,34911,49912,848
Depreciation and impairment
At 01 July 245625,9236,485
Charge for year1963,8334,029
At 30 June 257589,75610,514
Net book value
At 30 June 255911,7432,334
At 30 June 247874,3645,151
4.Creditors: amounts due within one year

2025

2024

££
Bank borrowings and overdrafts13,9159,886
Accrued liabilities and deferred income120120
Total14,03510,006