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REGISTERED NUMBER: 08056505 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2025

for

SMCSM Limited

SMCSM Limited (Registered number: 08056505)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


SMCSM Limited

Company Information
for the Year Ended 31 May 2025







DIRECTORS: M J Steinman
Mrs S J Steinman
Ms C Micallef





REGISTERED OFFICE: Unit 6
Glebelands Court
10 Glebelands Road
Sale
Cheshire
M33 6LB





REGISTERED NUMBER: 08056505 (England and Wales)





ACCOUNTANTS: Beauchamp Charles Chartered Accountants
145a Ashley Road
Hale
Altrincham
Cheshire
WA14 2UW

SMCSM Limited (Registered number: 08056505)

Balance Sheet
31 May 2025

31.5.25 31.5.24
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 280,000 320,000
Tangible assets 5 18,752 25,238
298,752 345,238

CURRENT ASSETS
Stocks 14,178 14,894
Debtors 6 653,545 454,031
Cash at bank and in hand 303,752 349,199
971,475 818,124
CREDITORS
Amounts falling due within one year 7 706,329 820,714
NET CURRENT ASSETS/(LIABILITIES) 265,146 (2,590 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

563,898

342,648

CREDITORS
Amounts falling due after more than one
year

8

278,938

300,000
NET ASSETS 284,960 42,648

CAPITAL AND RESERVES
Called up share capital 2,004 2,004
Retained earnings 282,956 40,644
SHAREHOLDERS' FUNDS 284,960 42,648

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

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

SMCSM Limited (Registered number: 08056505)

Balance Sheet - continued
31 May 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 August 2025 and were signed on its behalf by:




M J Steinman - Director



Mrs S J Steinman - Director


SMCSM Limited (Registered number: 08056505)

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

1. STATUTORY INFORMATION

SMCSM 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of twenty years.

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.

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 - 33% on cost and 20% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

SMCSM Limited (Registered number: 08056505)

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

2. ACCOUNTING POLICIES - continued

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 312 (2024 - 287 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 June 2024
and 31 May 2025 801,405
AMORTISATION
At 1 June 2024 481,405
Charge for year 40,000
At 31 May 2025 521,405
NET BOOK VALUE
At 31 May 2025 280,000
At 31 May 2024 320,000

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2024 109,135
Additions 6,519
At 31 May 2025 115,654
DEPRECIATION
At 1 June 2024 83,897
Charge for year 13,005
At 31 May 2025 96,902
NET BOOK VALUE
At 31 May 2025 18,752
At 31 May 2024 25,238

SMCSM Limited (Registered number: 08056505)

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

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.25 31.5.24
£    £   
Trade debtors 606,586 428,229
Other debtors 46,959 25,802
653,545 454,031

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.25 31.5.24
£    £   
Trade creditors 65,508 66,923
Taxation and social security 381,228 319,674
Other creditors 259,593 434,117
706,329 820,714

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.5.25 31.5.24
£    £   
Other creditors 278,938 300,000

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

31.5.25 31.5.24
£    £   
**UNKNOWN DIRECTOR 1**
Balance outstanding at start of year - 2,999
Amounts repaid - (2,999 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

Ms C Micallef
Balance outstanding at start of year 2,510 7,500
Amounts advanced 18,500 2,510
Amounts repaid (2,510 ) (7,500 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 18,500 2,510

The Directors loans were repaid in on the 5 July 2025.