Company registration number 13303031 (England and Wales)
Smash on Trent Limited
Unaudited financial statements
For the year ended 30 March 2025
Smash on Trent Limited
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 8
Smash on Trent Limited
Statement of financial position
As at 30 March 2025
30 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
4,389
4,941
Tangible assets
4
55,634
53,122
60,023
58,063
Current assets
Stocks
20,000
20,000
Debtors
5
188,272
161,018
Cash at bank and in hand
3,184
2,278
211,456
183,296
Creditors: amounts falling due within one year
6
(260,172)
(241,296)
Net current liabilities
(48,716)
(58,000)
Total assets less current liabilities
11,307
63
Provisions for liabilities
(10,600)
-
0
Net assets
707
63
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
706
62
Total equity
707
63
Smash on Trent Limited
Statement of financial position (continued)
As at 30 March 2025
30 March 2025
- 2 -

For the financial year ended 30 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 16 October 2025
Mr M T Parvez
Director
Company registration number 13303031 (England and Wales)
Smash on Trent Limited
Notes to the financial statements
For the year ended 30 March 2025
- 3 -
1
Accounting policies
Company information

Smash on Trent Limited is a private company limited by shares incorporated in England and Wales. The registered office is King Street, Fenton, Stoke on Trent, Staffordshiire, ST4 3LZ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on despatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Website
10 year straightline
1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Smash on Trent Limited
Notes to the financial statements (continued)
For the year ended 30 March 2025
1
Accounting policies
(Continued)
- 4 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% Reducing balance
IT equipment
25% Reducing balance
Motor vehicles
25% Redcuing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.6
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include #tErm6, cash and bank balances and inter-company loan accounts, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Smash on Trent Limited
Notes to the financial statements (continued)
For the year ended 30 March 2025
1
Accounting policies
(Continued)
- 5 -
Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.9
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.10
Taxation

The tax expense represents the sum of the tax currently payabl e and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

Smash on Trent Limited
Notes to the financial statements (continued)
For the year ended 30 March 2025
1
Accounting policies
(Continued)
- 6 -
1.11
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
23
14
3
Intangible fixed assets
Website
£
Cost
At 31 March 2024 and 30 March 2025
5,493
Amortisation and impairment
At 31 March 2024
552
Amortisation charged for the year
552
At 30 March 2025
1,104
Carrying amount
At 30 March 2025
4,389
At 30 March 2024
4,941
Smash on Trent Limited
Notes to the financial statements (continued)
For the year ended 30 March 2025
- 7 -
4
Tangible fixed assets
Plant and equipment
IT equipment
Motor vehicles
Total
£
£
£
£
Cost
At 31 March 2024
85,524
5,672
8,254
99,450
Additions
16,418
530
-
0
16,948
At 30 March 2025
101,942
6,202
8,254
116,398
Depreciation and impairment
At 31 March 2024
41,468
2,040
2,820
46,328
Depreciation charged in the year
12,152
928
1,356
14,436
At 30 March 2025
53,620
2,968
4,176
60,764
Carrying amount
At 30 March 2025
48,322
3,234
4,078
55,634
At 30 March 2024
44,056
3,632
5,434
53,122
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
188,272
161,018
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
45,594
28,243
Taxation and social security
203,891
193,212
Other creditors
10,687
19,841
260,172
241,296
7
Directors' transactions

The advance is unsecured, repayable on demand and interest is charged at HMRC's official rate of interest per annum, where the balance exceeds £10,000.

Smash on Trent Limited
Notes to the financial statements (continued)
For the year ended 30 March 2025
7
Directors' transactions
(Continued)
- 8 -
Loans
% Rate
Opening balance
Amounts advanced
Interest charged
Amounts repaid
Closing balance
£
£
£
£
£
Director's Loan Account
2.25
108,035
181,307
3,517
(154,490)
138,369
108,035
181,307
3,517
(154,490)
138,369
2025-03-30 2024-03-31 false false false 16 October 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity Mr M T Parvez 13303031 2024-03-31 2025-03-30 13303031 2025-03-30 13303031 2024-03-30 13303031 core:ComputerSoftware 2025-03-30 13303031 core:ComputerSoftware 2024-03-30 13303031 core:PlantMachinery 2025-03-30 13303031 core:ComputerEquipment 2025-03-30 13303031 core:MotorVehicles 2025-03-30 13303031 core:PlantMachinery 2024-03-30 13303031 core:ComputerEquipment 2024-03-30 13303031 core:MotorVehicles 2024-03-30 13303031 core:ShareCapital 2025-03-30 13303031 core:ShareCapital 2024-03-30 13303031 core:RetainedEarningsAccumulatedLosses 2025-03-30 13303031 core:RetainedEarningsAccumulatedLosses 2024-03-30 13303031 bus:Director1 2024-03-31 2025-03-30 13303031 core:IntangibleAssetsOtherThanGoodwill 2024-03-31 2025-03-30 13303031 core:ComputerSoftware 2024-03-31 2025-03-30 13303031 core:PlantMachinery 2024-03-31 2025-03-30 13303031 core:ComputerEquipment 2024-03-31 2025-03-30 13303031 core:MotorVehicles 2024-03-31 2025-03-30 13303031 2023-03-31 2024-03-30 13303031 core:ComputerSoftware 2024-03-30 13303031 core:PlantMachinery 2024-03-30 13303031 core:ComputerEquipment 2024-03-30 13303031 core:MotorVehicles 2024-03-30 13303031 2024-03-30 13303031 core:WithinOneYear 2025-03-30 13303031 core:WithinOneYear 2024-03-30 13303031 core:CurrentFinancialInstruments 2025-03-30 13303031 core:CurrentFinancialInstruments 2024-03-30 13303031 bus:PrivateLimitedCompanyLtd 2024-03-31 2025-03-30 13303031 bus:SmallCompaniesRegimeForAccounts 2024-03-31 2025-03-30 13303031 bus:FRS102 2024-03-31 2025-03-30 13303031 bus:AuditExemptWithAccountantsReport 2024-03-31 2025-03-30 13303031 bus:FullAccounts 2024-03-31 2025-03-30 xbrli:pure xbrli:shares iso4217:GBP