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11508270 2024-02-01 2025-01-31 11508270 2025-01-31

SMS ELECTRICAL SERVICES (LONDON) LTD

Registered Number
11508270
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2025

SMS ELECTRICAL SERVICES (LONDON) LTD
Company Information
for the year from 1 February 2024 to 31 January 2025

Directors | TURNER, Kirsty Louise
| TURNER, Mark Robert

Registered Address | 1 Gemini Court
| 42a Throwley Way,
| Sutton
| SM1 4AF

Registered Number | 11508270 (England and Wales)

SMS ELECTRICAL SERVICES (LONDON) LTD
Statement of Financial Position
31 January 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 4 |  |  | 12,205 |  |  |  | 16,274
|  |  |  | 12,205 |  |  |  | 16,274
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 66,557 |  |  |  | 53,640 |  |
Cash at bank and on hand |  | 27,663 |  |  |  | 47,108 |  |
|  | 94,220 |  |  |  | 100,748 |  |
Creditors amounts falling due within one year | 6 | (84,578) |  |  |  | (89,214) |  |
Net current assets (liabilities) |  |  |  | 9,642 |  |  |  | 11,534
Total assets less current liabilities |  |  |  | 21,847 |  |  |  | 27,808
Creditors amounts falling due after one year | 7 |  |  | (1,737) |  |  |  | (6,567)
Provisions for liabilities | 9 |  |  | (2,441) |  |  |  | (3,417)
Net assets |  |  |  | 17,669 |  |  |  | 17,824
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 200 |  |  |  | 200
Profit and loss account |  |  |  | 17,469 |  |  |  | 17,624
Shareholders' funds |  |  |  | 17,669 |  |  |  | 17,824

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 15 October 2025, and are signed on its behalf by:
TURNER, Mark Robert Director Registered Company No. 11508270

SMS ELECTRICAL SERVICES (LONDON) LTD
Notes to the Financial Statements
for the year ended 31 January 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Turnover policy
--- | ---
| Turnover represents the value of services and goods provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%)
| Plant and machinery | 25
| Fixtures and fittings | 25
| Vehicles | 25
| Office Equipment | 25

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease. The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability. Rentals paid under operating leases are charged to the profit or loss on a straight line basis over the period of the lease.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 4 |  | 3

3. | Deferred tax
--- | ---
| Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.

4. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 February 24 | 688 |  | 31,833 |  | 2,093 |  | 4,405 |  | 39,019
| At 31 January 25 | 688 |  | 31,833 |  | 2,093 |  | 4,405 |  | 39,019
| Depreciation and impairment
| At 01 February 24 | 524 |  | 18,403 |  | 1,431 |  | 2,387 |  | 22,745
| Charge for year | 41 |  | 3,357 |  | 166 |  | 505 |  | 4,069
| At 31 January 25 | 565 |  | 21,760 |  | 1,597 |  | 2,892 |  | 26,814
| Net book value
| At 31 January 25 | 123 |  | 10,073 |  | 496 |  | 1,513 |  | 12,205
| At 31 January 24 | 164 |  | 13,430 |  | 662 |  | 2,018 |  | 16,274

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 53,476 |  | 36,196
| Other debtors | 11,842 |  | 15,758
| Prepayments and accrued income | 1,239 |  | 1,686
| Total | 66,557 |  | 53,640

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 20,060 |  | 36,205
| Bank borrowings and overdrafts | 28,505 |  | 28,328
| Taxation and social security | 26,535 |  | 14,938
| Finance lease and HP contracts | 5,758 |  | 5,727
| Accrued liabilities and deferred income | 3,720 |  | 4,016
| Total | 84,578 |  | 89,214

7. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 1,737 |  | 6,567
| Total | 1,737 |  | 6,567

8. | Obligations under finance leases
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | 7,496 |  | 12,294

9. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 2,441 |  | 3,417
| Total | 2,441 |  | 3,417

10. | Directors advances, credits and guarantees
--- | ---

|  | Brought forward |  | Amount advanced |  | Amount repaid |  | Carried forward
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| TURNER, Mark Robert | 5,254 |  | 10,401 |  | 5,254 |  | 10,401
|  | 5,254 |  | 10,401 |  | 5,254 |  | 10,401

| Included in Other Debtors represent amounts due from the directors of the company. The balance will be repaid within 9 months of the end of the accounting period.

11. | Related party transactions
--- | ---
| During the year, the Company received consultancy services amounting to £3,000 from Bluebell Design Consultants Ltd, a company under common control. Both entities are controlled by Kirsty Turner.