Smashed Kiwi Ltd - Accounts

Smashed Kiwi Ltd Accountants' Report For the Period 30 May 2024 to 31 May 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 May 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Mayfair Associates London Ltd 31 May 2025 .................................................... Mayfair Associates London Ltd 69 Banstead Road Carshalton SM5 3NP 10 October 2025 1

Smashed Kiwi Ltd
Accountants' Report
For the Period 30 May 2024 to 31 May 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 May 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Mayfair Associates London Ltd
31 May 2025

....................................................

Mayfair Associates London Ltd
69 Banstead Road

Carshalton
SM5 3NP
10 October 2025

Smashed Kiwi Ltd
Statement of Financial Position
As at 31 May 2025

	Notes	2025 £
Fixed assets
Tangible fixed assets	5	12,792
		12,792
Current assets
Cash at bank and in hand		15,998
Creditors: amount falling due within one year		(3,619)
Net current assets		12,379

Total assets less current liabilities		25,171
Net assets		25,171

Capital and reserves
Called up share capital	6	10
Profit and loss account		25,161
Shareholders' funds		25,171

For the [30.05.2024 to 31.05.2025 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 accounts for the period in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 10 October 2025 and were signed by:

-------------------------------
Rudkin Christopher Herrick
Director

Smashed Kiwi Ltd
Notes to the Abridged Financial Statements
For the Period 30 May 2024 to 31 May 2025

General Information

Smashed Kiwi Ltd is a private company, limited by shares, registered in England and Wales, registration number 15750387, registration address 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment

25% Straight Line

Directors' Emoluments

	2025 £
Administrative Expenses
Directors Salaries	40,800
	40,800

Staff Costs

	2025 £
Wages and salaries	40,800
Social security costs	4,433
	45,233

4.	Average number of employees Average number of employees during the year was 1.

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 30 May 2024	-	-
Additions	15,957	15,957
Disposals	-	-
At 31 May 2025	15,957	15,957
Depreciation
At 30 May 2024	-	-
Charge for period	3,165	3,165
On disposals	-	-
At 31 May 2025	3,165	3,165
Net book values
Closing balance as at 31 May 2025	12,792	12,792
Opening balance as at 30 May 2024	-	-

Share Capital

Authorised
1 Class A share of £10.00 each

Allotted, called up and fully paid	2025 £
1 Class A share of £10.00 each	10
	10

Registered Number: 15750387
England and Wales
SMASHED KIWI LTD

Abridged Accounts

Period of accounts Start date: 30 May 2024 End date: 31 May 2025