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Company Registration No. 12145825 (England and Wales)
SMK Locums Ltd Unaudited accounts for the year ended 31 August 2025
SMK Locums Ltd Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
1,857
2,476
Current assets
Debtors
518
2,241
Cash at bank and in hand
1,434
52
1,952
2,293
Creditors: amounts falling due within one year
(3,189)
(765)
Net current (liabilities)/assets
(1,237)
1,528
Total assets less current liabilities
620
4,004
Provisions for liabilities
Deferred tax
(619)
(619)
Net assets
1
3,385
Capital and reserves
Called up share capital
1
1
Profit and loss account
-
3,384
Shareholders' funds
1
3,385
For the year ending 31 August 2025 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 1 October 2025 and were signed on its behalf by
Mr Haaris Nadeem Khokhar Director Company Registration No. 12145825
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SMK Locums Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
SMK Locums Ltd is a private company, limited by shares, registered in England and Wales, registration number 12145825. The registered office is 115 Rooley Lane, Bradford, BD5 8JH, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% on cost.
Computer equipment
25% on cost.
4
Tangible fixed assets
Total
£
Cost or valuation
At 1 September 2024
7,268
At 31 August 2025
7,268
Depreciation
At 1 September 2024
4,792
Charge for the year
619
At 31 August 2025
5,411
Net book value
At 31 August 2025
1,857
At 31 August 2024
2,476
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SMK Locums Ltd Notes to the Accounts for the year ended 31 August 2025
5
Average number of employees
During the year the average number of employees was 1 (2024: 1).
- 4 -