S M Associates Yorkshire Ltd Filleted Accounts Cover
S M Associates Yorkshire Ltd
Company No. 09930914
Information for Filing with The Registrar
31 December 2024
S M Associates Yorkshire Ltd Directors Report Registrar
The Director presents his report and the accounts for the year ended 31 December 2024.
Principal activities
The principal activity of the company during the year under review was management consultancy.
Director
The Director who served at any time during the year was as follows:
S. Midgley
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
S. Midgley
Director
05 September 2025
S M Associates Yorkshire Ltd Balance Sheet Registrar
at
31 December 2024
Company No.
09930914
Notes
2024
2023
£
£
Fixed assets
Tangible assets
4
768131
768131
Current assets
Debtors
5
9,419-
Cash at bank and in hand
1,09512,242
10,51412,242
Creditors: Amount falling due within one year
6
(10,045)
(8,538)
Net current assets
4693,704
Total assets less current liabilities
1,2373,835
Net assets
1,2373,835
Capital and reserves
Called up share capital
110110
Profit and loss account
8
1,1273,725
Total equity
1,2373,835
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 December 2024 the company was entitled to exemption from audit 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 05 September 2025 and signed on its behalf by:
S. Midgley
Director
05 September 2025
S M Associates Yorkshire Ltd Notes to the Accounts Registrar
for the year ended 31 December 2024
1
General information
S M Associates Yorkshire Ltd is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 09930914
Its registered office is:
Stable Barn Doll Lane
Cullingworth
Bradford
West Yorkshire
BD13 5BN
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Furniture, fittings and equipment
15% Reducing balance
Taxation
Income tax expense represents the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3
Employees
2024
2023
Number
Number
The average monthly number of employees (including directors) during the year was:
00
4
Tangible fixed assets
Fixtures, fittings and equipment
Total
£
£
Cost or revaluation
At 1 January 2024
399399
Additions
773773
At 31 December 2024
1,1721,172
Depreciation
At 1 January 2024
268268
Charge for the year
136136
At 31 December 2024
404404
Net book values
At 31 December 2024
768768
At 31 December 2023
131
131
5
Debtors
2024
2023
£
£
Loans to directors
9,419-
9,419-
6
Creditors:
amounts falling due within one year
2024
2023
£
£
Bank loans and overdrafts
1,2752,174
Taxes and social security
8,411
4,508
Loans from directors
-1,496
Accruals and deferred income
359360
10,0458,538
7
Share Capital
100 Ordinary Shares and 10 B Ordinary Shares of £1.00 each were called up and fully paid.
8
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
9
Dividends
2024
2023
£
£
Dividends for the period:
Dividends paid in the period
39,095
15,488
39,095
15,488
Dividends by type:
Equity dividends
39,09515,488
39,095
15,488
10
Advances and credits to directors
2024
£
Advanced in the period
9,972
Amounts repaid in the period
553
At 31 December 2024
9,419
During the year, the company made interest-free advances to a director amounting to £9,419 (2023: £Nil). These are repayable on demand.
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