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Registered Number: 15765831
England and Wales
SMITH AND WALTERS LTD
Abridged Accounts
Period of accounts Start date: 06 June 2024 End date: 30 June 2025

Smith and Walters Ltd Contents Page For the Period 06 June 2024 to 30 June 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

Smith and Walters Ltd Accountants' Report For the Period 06 June 2024 to 30 June 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 30 June 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Bouchers Accountants Limited 30 June 2025 .................................................... Bouchers Accountants Limited The Barns Pickford Place Chapel-en-le-Frith SK23 0EL 06 August 2025 1

Smith and Walters Ltd Statement of Financial Position As at 30 June 2025
| Notes | 2025 £
--- | --- | ---
Fixed assets |  |
Tangible fixed assets | 3 | 30,823
|  | 30,823
Current assets |  |
Debtors |  | 9,564
Cash at bank and in hand |  | 42,231
|  | 51,795
Creditors: amount falling due within one year |  | (57,879)
Net current assets |  | (6,084)
Total assets less current liabilities |  | 24,739
Net assets |  | 24,739
Capital and reserves |  |
Called up share capital | 4 | 100
Profit and loss account |  | 24,639
Shareholders' funds |  | 24,739
For the period ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 06 August 2025 and were signed on its behalf by:
------------------------------- Joshua SMITH Director
2

Smith and Walters Ltd Notes to the Abridged Financial Statements For the Period 06 June 2024 to 30 June 2025
General Information Smith and Walters Ltd is a private company, limited by shares, registered in England and Wales, registration number 15765831, registration address 43 Cornwall Avenue, Buxton, Derbyshire, SK17 7LU. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 25% Reducing Balance
Computer Equipment | 33% Reducing Balance
2. | Average number of employees Average number of employees during the period was 4.
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Computer Equipment |  | Total
| £ |  | £ |  | £
At 06 June 2024 | - |  | - |  | -
Additions | 40,888 |  | 192 |  | 41,080
Disposals | - |  | - |  | -
At 30 June 2025 | 40,888 |  | 192 |  | 41,080
Depreciation
At 06 June 2024 | - |  | - |  | -
Charge for period | 10,193 |  | 64 |  | 10,257
On disposals | - |  | - |  | -
At 30 June 2025 | 10,193 |  | 64 |  | 10,257
Net book values
Closing balance as at 30 June 2025 | 30,695 |  | 128 |  | 30,823
Opening balance as at 06 June 2024 | - |  | - |  | -
4. | Share Capital Authorised 100 Ordinary shares of £1.00 each
Allotted, called up and fully paid | 2025 £
--- | ---
100 Ordinary shares of £1.00 each | 100
| 100
3