KRISTIAN SMITH LTD

Company Registration Number:
13955784 (England and Wales)

Unaudited statutory accounts for the year ended 31 March 2025

Period of accounts

Start date: 1 April 2024

End date: 31 March 2025

KRISTIAN SMITH LTD

Contents of the Financial Statements

for the Period Ended 31 March 2025

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

KRISTIAN SMITH LTD

Directors' report period ended 31 March 2025

The directors present their report with the financial statements of the company for the period ended 31 March 2025

Principal activities of the company

The company's principal activity during the year continued to be Information technology consultancy



Directors

The director shown below has held office during the whole of the period from
1 April 2024 to 31 March 2025

SMITH, Kristian Gerald


The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
10 June 2025

And signed on behalf of the board by:
Name: SMITH, Kristian Gerald
Status: Director

KRISTIAN SMITH LTD

Profit And Loss Account

for the Period Ended 31 March 2025

2025 2024


£

£
Turnover: 762,554 165,401
Cost of sales: ( 161,274 ) ( 49,562 )
Gross profit(or loss): 601,280 115,839
Distribution costs: ( 108,577 ) ( 80,245 )
Administrative expenses: ( 227,085 ) ( 26,630 )
Operating profit(or loss): 265,618 8,964
Profit(or loss) before tax: 265,618 8,964
Tax: ( 4,542 ) ( 1,863 )
Profit(or loss) for the financial year: 261,076 7,101

KRISTIAN SMITH LTD

Balance sheet

As at 31 March 2025

Notes 2025 2024


£

£
Fixed assets
Tangible assets: 3 76,569 1,813
Total fixed assets: 76,569 1,813
Current assets
Debtors: 4 173,087 12,111
Cash at bank and in hand: 34,782 8,432
Total current assets: 207,869 20,543
Creditors: amounts falling due within one year: 5 ( 16,260 ) ( 15,254 )
Net current assets (liabilities): 191,609 5,289
Total assets less current liabilities: 268,178 7,102
Total net assets (liabilities): 268,178 7,102
Capital and reserves
Called up share capital: 1 1
Profit and loss account: 268,177 7,101
Total Shareholders' funds: 268,178 7,102

The notes form part of these financial statements

KRISTIAN SMITH LTD

Balance sheet statements

For the year ending 31 March 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 10 June 2025
and signed on behalf of the board by:

Name: SMITH, Kristian Gerald
Status: Director

The notes form part of these financial statements

KRISTIAN SMITH LTD

Notes to the Financial Statements

for the Period Ended 31 March 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. 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.

    Tangible fixed assets depreciation policy

    Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life.

KRISTIAN SMITH LTD

Notes to the Financial Statements

for the Period Ended 31 March 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 3 0

KRISTIAN SMITH LTD

Notes to the Financial Statements

for the Period Ended 31 March 2025

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 April 2024 2,014 0 2,014
Additions 83,286 83,286
Disposals
Revaluations
Transfers
At 31 March 2025 2,014 83,286 85,300
Depreciation
At 1 April 2024 201 0 201
Charge for year 201 8,329 8,530
On disposals
Other adjustments
At 31 March 2025 402 8,329 8,731
Net book value
At 31 March 2025 1,612 74,957 76,569
At 31 March 2024 1,813 0 1,813

KRISTIAN SMITH LTD

Notes to the Financial Statements

for the Period Ended 31 March 2025

4. Debtors

2025 2024
£ £
Trade debtors 173,087 12,111
Total 173,087 12,111

KRISTIAN SMITH LTD

Notes to the Financial Statements

for the Period Ended 31 March 2025

5. Creditors: amounts falling due within one year note

2025 2024
£ £
Trade creditors 16,260 14,966
Accruals and deferred income 288
Total 16,260 15,254