1 January 2024 v2025.62.1 limited_company_frs_102_section_1a_v1_1_2 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP111234652024-01-012024-12-31111234652024-12-31111234652023-12-3111123465core:WithinOneYear2024-12-3111123465core:WithinOneYear2023-12-3111123465core:ShareCapital2024-12-3111123465core:ShareCapital2023-12-3111123465core:RetainedEarningsAccumulatedLosses2024-12-3111123465core:RetainedEarningsAccumulatedLosses2023-12-3111123465bus:Director12024-01-012024-12-3111123465bus:RegisteredOffice2024-01-012024-12-3111123465core:OfficeEquipment2024-01-012024-12-31111234652023-01-012023-12-3111123465core:PlantMachinery2024-12-3111123465core:PlantMachinery2024-01-0111123465core:PlantMachinery2024-01-012024-12-3111123465core:PlantMachinery2023-12-311112346512024-01-012024-12-3111123465countries:EnglandWales2024-01-012024-12-3111123465bus:AuditExempt-NoAccountantsReport2024-01-012024-12-3111123465bus:PrivateLimitedCompanyLtd2024-01-012024-12-3111123465bus:SmallEntities2024-01-012024-12-3111123465bus:FullAccounts2024-01-012024-12-31
Company registration number:
11123465
SMBI Consulting Limited
Unaudited Filleted Financial Statements for the period ended
31 December 2024
SMBI Consulting Limited
Statement of Financial Position
31 December 2024
31 Dec 202431 Dec 2023
Note££
Fixed assets    
Tangible assets 5
157
 
282
 
Current assets    
Debtors 6
10,408
 
10,171
 
Cash at bank and in hand
86,597
 
90,830
 
97,005
 
101,001
 
Creditors: amounts falling due within one year 7
(23,219
 )
(29,097
 )
Net current assets
73,786
 
71,904
 
Total assets less current liabilities 73,943   72,186  
Capital and reserves    
Called up share capital
5
 
5
 
Profit and loss account
73,938
 
72,181
 
Shareholders funds
73,943
 
72,186
 
For the period ending
31 December 2024
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;
  • The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
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.
These
financial statements
were approved by the board of directors and authorised for issue on
24 September 2025
, and are signed on behalf of the board by:
Mr Salim Mahrouch
Director
Company registration number:
11123465
SMBI Consulting Limited
Notes to the Financial Statements
Period ended
31 December 2024

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
Bramhall House, 14 Ack Lane East
,
Bramhall
,
Stockport
,
SK7 2BY
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Office equipment
33% straight line

4 Average number of employees

The average number of persons employed by the company during the period was
1
(2023:
1
).

5 Tangible assets

Plant and machinery etc.
£
Cost  
At
1 January 2024
and
31 December 2024
375
 
Depreciation  
At
1 January 2024
93
 
Charge
125
 
At
31 December 2024
218
 
Carrying amount  
At
31 December 2024
157
 
At 31 December 2023
282
 

6 Debtors

31 Dec 202431 Dec 2023
££
Other debtors
10,408
 
10,171
 

7 Creditors: amounts falling due within one year

31 Dec 202431 Dec 2023
££
Taxation and social security
13,732
 
28,905
 
Other creditors
9,487
 
192
 
23,219
 
29,097
 

8 Director's advances, credit and guarantees

During the period, SMBI Consulting Limited made an unsecured interest free loan to Mr S Mahrouch to the value of £10,000. This loan is repayable on demand and in full.