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Registered number: 10572862

S & M PROPERTY DEVELOPMENT LIMITED

ACCOUNTS

FOR THE YEAR ENDED 30/06/2025

S & M PROPERTY DEVELOPMENT LIMITED

ACCOUNTS

FOR THE YEAR ENDED 30/06/2025

DIRECTORS

R SMITH

G MATTHEWS

REGISTERED OFFICE

47 WOODLAND WAY

PETTS WOOD

ORPINGTON

BR5 1NB

COMPANY DETAILS

Private company limited by shares registered in EW - England and Wales, registered number 10572862

S & M PROPERTY DEVELOPMENT LIMITED

ACCOUNTS
FOR THEYEARENDED30/06/2025
CONTENTS
		Page
Directors' Report		-
Statement Of Comprehensive Income		-
Balance Sheet		3
Notes To The Accounts		4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account		-
Profit And Loss Account Summaries		-

S & M PROPERTY DEVELOPMENT LIMITED

BALANCE SHEET AT 30/06/2025
						2025				2024
		Notes				£				£
CURRENT ASSETS
Stock				-				989,420
Debtors		4		1,636				2,002
Cash at bank and in hand				398,488				19,625
				400,124				1,011,047
CREDITORS: Amounts falling due within one year		5		75,311				835,958
NET CURRENT ASSETS						324,813				175,089
TOTAL ASSETS LESS CURRENT LIABILITIES						324,813				175,089
CAPITAL AND RESERVES
Called up share capital		6				100				100
Profit and loss account						324,713				174,989
SHAREHOLDERS' FUNDS						324,813				175,089
For the year ending 30/06/2025 the company was entitled to exemption 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 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 01/09/2025 and signed on their behalf by
.............................
R SMITH
Director
.............................
G MATTHEWS
DIRECTOR

S & M PROPERTY DEVELOPMENT LIMITED

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 30/06/2025

1. ACCOUNTING POLICIES

1a. Basis Of Accounting

The accounts have been prepared under the historical cost convention.

The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

1c. Pension Costs

The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.

2. EMPLOYEES
				2025		2024
				No.		No.
Average number of employees				2		2

3. STOCK				2025		2024
				£		£
Stock comprises:
Work in progress				-		989,420
				-		989,420

S & M PROPERTY DEVELOPMENT LIMITED

4. DEBTORS				2025		2024
				£		£
Amounts falling due within one year
VAT				1,636		2,002
				1,636		2,002

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
				2025		2024
				£		£
UK corporation tax				27,557		2,304
Directors current account				22,576		415,576
Directors current account				22,578		415,578
Accruals				2,600		2,500
				75,311		835,958

6. SHARE CAPITAL				2025		2024
				£		£
Allotted, issued and fully paid:
100 Ordinary shares of £1 each				100		100
				100		100