S M PHARM LTD - Filleted accounts

Registered number

11186063

S M PHARM LTD

Filleted Accounts

28 February 2025

S M PHARM LTD
Registered number:		11186063
Balance Sheet
as at 28 February 2025

Notes			2025			2024
£				£
Current assets
Debtors	3	100			100
Cash at bank and in hand		2,500			13,338
		2,600			13,438

Creditors: amounts falling due within one year	4	1,994			5,403

Net current assets			4,594			18,841

Net assets			4,594			18,841

Capital and reserves
Called up share capital			100			100
Profit and loss account			4,494			18,741

Shareholder's funds			4,594			18,841

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr Stefano Mirabello
Director
Approved by the board on 6 October 2025

S M PHARM LTD
Notes to the Accounts
for the year ended 28 February 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 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.


2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	2		2


3	Debtors	2025		2024
£			£

	Other debtors	100		100


4	Creditors: amounts falling due within one year	2025		2024
£			£

	Taxation and social security costs	7,213		12,006
	Other creditors	(9,207)		(17,409)
		(1,994)		(5,403)


5	Other information

	S M PHARM LTD is a private company limited by shares and incorporated in England. Its registered office is:
	11 Wisteria Drive
	Crawley
	RH10 3GX