REGISTERED NUMBER: 10107819 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2025

for

ANP Smith Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M Smith

Mrs C Smith

REGISTERED OFFICE:

26 Rowan Rise

Kingswinford

West Midlands

DY6 8EE

REGISTERED NUMBER:

10107819 (England and Wales)

ACCOUNTANTS:

Dalton Pardoe Limited

Chartered Accountants

794 High Street

Kingswinford

West Midlands

DY6 8BQ

FIXED ASSETS

Tangible assets

4

43,031

4,377

CURRENT ASSETS

Debtors

5

45,026

186

Cash at bank

1,841

63,343

46,867

63,529

CREDITORS

Amounts falling due within one year

6

56,512

56,516

NET CURRENT (LIABILITIES)/ASSETS

(9,645

)

7,013

TOTAL ASSETS LESS CURRENT LIABILITIES

33,386

11,390

CREDITORS

Amounts falling due after more than one year

7

33,336

-

NET ASSETS

50

11,390

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

(50

)

11,290

SHAREHOLDERS' FUNDS

50

11,390

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 14 October 2025 and were signed on its behalf by:

M Smith - Director

1.	STATUTORY INFORMATION

ANP Smith Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

50% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 May 2024

5,003

-

4,092

9,095

Additions

2,452

50,500

-

52,952

At 30 April 2025

7,455

50,500

4,092

62,047

DEPRECIATION

At 1 May 2024

1,651

-

3,067

4,718

Charge for year

1,161

12,625

512

14,298

At 30 April 2025

2,812

12,625

3,579

19,016

NET BOOK VALUE

At 30 April 2025

4,643

37,875

513

43,031

At 30 April 2024

3,352

-

1,025

4,377

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Amounts owed by associates

28,614

-

Directors' current accounts

16,412

186

45,026

186

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Hire purchase contracts

8,450

-

Tax

25,000

42,755

Social security and other taxes

1,866

-

VAT

12,580

13,165

Other creditors

7,939

-

Accrued expenses

677

596

56,512

56,516

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Hire purchase contracts

33,336

-

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.25

30.4.24

value:

£

£

100

Ordinary

£1

100

100

9.

RESERVES

Retained

earnings

£

At 1 May 2024

11,290

Profit for the year

73,660

Dividends

(85,000

)

At 30 April 2025

(50

)

10.	ULTIMATE CONTROLLING PARTY

The controlling party is M Smith.

The company is controlled by the two directors who each own 50 % of the shares.