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REGISTERED NUMBER: 13372538 (England and Wales)

Unaudited Financial Statements

for the Year Ended

31 May 2025

for

Smithson Business Advisory Limited

Smithson Business Advisory Limited (Registered number: 13372538)

Contents of the Financial Statements

for the Year Ended 31 May 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 2 |

Smithson Business Advisory Limited (Registered number: 13372538)

Balance Sheet

31 May 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 808 |  | 1,974 |  |

CURRENT ASSETS

Debtors | 5 | 2,185 |  | 700 |  |

Cash at bank | 54,745 |  | 60,594 |  |

56,930 |  | 61,294 |  |

CREDITORS

Amounts falling due within one year | 6 | 14,569 |  | 23,352 |  |

NET CURRENT ASSETS | 42,361 |  | 37,942 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 43,169 |  | 39,916 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 1 |  | 1 |  |

Retained earnings | 43,168 |  | 39,915 |  |

SHAREHOLDERS' FUNDS | 43,169 |  | 39,916 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 September 2025 and were signed by:

D Smithson - Director

Smithson Business Advisory Limited (Registered number: 13372538)

Notes to the Financial Statements

for the Year Ended 31 May 2025

1. | STATUTORY INFORMATION

| Smithson Business Advisory Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 13372538

| Registered office: | Far Cliff Farm

| Far Cliffe

| Holmfirth

| Huddersfield

| HD9 1XA

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" and 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 have been prepared under the historical cost convention.

| Turnover

| Turnover from the supply of services represents the fair value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the balance sheet date turnover represents the fair value of the service provided to date based on the stage of completion and the contract activity at the balance sheet date.

| Tangible fixed assets

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

| Taxation

| Current tax, including UK corporation tax is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Dividends

| Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an Annual General Meeting.

| Financial instruments

| Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.

| All financial assets and liabilities are initially measured at transaction price (including transaction costs). If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| The following assets and liabilities are classified as basic financial instruments - other debtors, bank balances and other creditors and are measured at the amortised cost equivalent to the undiscounted amount of cash or other consideration expected to be paid or received.

Smithson Business Advisory Limited (Registered number: 13372538)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

2. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| The company pays contributions to the personal pension scheme of the director. Contributions paid to the 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 1 (2024 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 June 2024

| and 31 May 2025 | 3,497 |  |

| DEPRECIATION

| At 1 June 2024 | 1,523 |  |

| Charge for year | 1,166 |  |

| At 31 May 2025 | 2,689 |  |

| NET BOOK VALUE

| At 31 May 2025 | 808 |  |

| At 31 May 2024 | 1,974 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 2,185 |  | 700 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Taxation and social security | 4,707 |  | 14,093 |  |

| Other creditors | 9,862 |  | 9,259 |  |

14,569 |  | 23,352 |  |

7. | CALLED UP SHARE CAPITAL

|  | 2025 |  |  | 2024 |  |

|  | £ |  |  | £ |  |

| Allotted, issued and fully paid |  | 1 |  |  | 1 |  |