REGISTERED NUMBER: 03259832 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

Smoothflow Commissioning Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D P Lewis

J D Evans

Mrs J F Lewis

SECRETARY:

Mrs J F Lewis

REGISTERED OFFICE:

35 High Street

Rickmansworth

Hertfordshire

WD3 1ET

REGISTERED NUMBER:

03259832 (England and Wales)

ACCOUNTANTS:

Clear Associates Limited

64 Churchill Road

Langley

Slough

Berkshire

SL3 7RB

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

133,683

177,768

133,683

177,768

CURRENT ASSETS

Stocks

155,000

109,643

Debtors

6

410,719

469,111

Cash at bank

282,488

462,697

848,207

1,041,451

CREDITORS

Amounts falling due within one year

7

562,163

616,576

NET CURRENT ASSETS

286,044

424,875

TOTAL ASSETS LESS CURRENT LIABILITIES

419,727

602,643

PROVISIONS FOR LIABILITIES

33,264

57,447

NET ASSETS

386,463

545,196

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

386,461

545,194

SHAREHOLDERS' FUNDS

386,463

545,196

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 3 December 2025 and were signed on its behalf by:

D P Lewis - Director

1.	STATUTORY INFORMATION

Smoothflow Commissioning Ltd 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance and 10% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 27 (2024 - 26 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2024

and 30 April 2025

340,000

AMORTISATION

At 1 May 2024

and 30 April 2025

340,000

NET BOOK VALUE

At 30 April 2025

-

At 30 April 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2024

and 30 April 2025

355,841

DEPRECIATION

At 1 May 2024

178,073

Charge for year

44,085

At 30 April 2025

222,158

NET BOOK VALUE

At 30 April 2025

133,683

At 30 April 2024

177,768

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

373,219

441,895

Other debtors

37,500

27,216

410,719

469,111

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans and overdrafts

-

35,182

Hire purchase contracts

75,999

90,179

Trade creditors

172,920

166,754

Taxation and social security

298,635

264,510

Other creditors

14,609

59,951

562,163

616,576

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Smoothflow Limited.