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Registered number: 09811859
SMC Resource Solutions Ltd
Financial Statements
For The Year Ended 30 June 2025
SMC Resource Solutions Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
SMC Resource Solutions Ltd
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 09811859

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 32,732 |  | -
|  |  | 32,732 |  | -
CURRENT ASSETS
Debtors | 6 | 43,104 |  | 62,064 |
Cash at bank and in hand |  | 10,734 |  | 9,181 |
|  | 53,838 |  | 71,245 |
Creditors: Amounts Falling Due Within One Year | 7 | (12,983 ) |  | (8,944 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 40,855 |  | 62,301
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 73,587 |  | 62,301
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (13,257 ) |  | (16,163 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (6,219 ) |  | -
NET ASSETS |  |  | 54,111 |  | 46,138
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1 |  | 1
Profit and Loss Account |  |  | 54,110 |  | 46,137
SHAREHOLDERS' FUNDS |  |  | 54,111 |  | 46,138

Page 1
Page 2
SMC Resource Solutions Ltd
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Simon McCarrick Director
12 September 2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
SMC Resource Solutions Ltd
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
SMC Resource Solutions Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09811859 . The registered office is 25 Spey Drive, Kidsgrove, Stoke On Trent, ST7 4AF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of five years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles | 20% Reducing Balance
Computer Equipment | 25% Straight Line

2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
...CONTINUED
Page 3
Page 4
SMC Resource Solutions Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.6. Taxation - continued
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 July 2024 | 10,000
Disposals | (10,000 )
As at 30 June 2025 | -
Amortisation
As at 1 July 2024 | 10,000
Disposals | (10,000 )
As at 30 June 2025 | -
Net Book Value
As at 30 June 2025 | -
As at 1 July 2024 | -

Page 4
Page 5
SMC Resource Solutions Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
5. Tangible Assets

| Plant & Machinery etc.
--- | ---
| £
Cost
As at 1 July 2024 | 6,098
Additions | 37,749
Disposals | (6,098 )
As at 30 June 2025 | 37,749
Depreciation
As at 1 July 2024 | 6,098
Provided during the period | 5,017
Disposals | (6,098 )
As at 30 June 2025 | 5,017
Net Book Value
As at 30 June 2025 | 32,732
As at 1 July 2024 | -

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 81 |  | 3,149
Due after more than one year
Amounts owed by participating interests | 43,023 |  | 58,915
| 43,104 |  | 62,064

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 2,893 |  | 2,880
Other creditors | 7,725 |  | 755
Taxation and social security | 2,365 |  | 5,309
| 12,983 |  | 8,944

Page 5
Page 6
SMC Resource Solutions Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 13,257 |  | 16,163

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

10. Directors Advances, Credits and Guarantees
Included within Debtors is the following loans to director:

| As at 1 July 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 June 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Simon McCarrick | 3,095 | 41,066 | (51,166 ) | - | (7,004 )

The above loan is unsecured, interest free and repayable on demand.
11. Related Party Transactions
At the balance sheet date £43,023 (2024: £58,915) was owed from Good Life Properties Ltd, a company owned and controlled by the director. There are no fixed terms of repayment.
No other transactions with related parties were undertaken such as are required to be disclosed under FRS 102.
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