REGISTERED NUMBER: 01454258 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

SMITH GOODFELLOW LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

C Barlow

P Barlow

SECRETARY:

P Barlow

REGISTERED OFFICE:

Smith Goodfellow Ltd

Graphex House

Adcroft Street

Stockport

Cheshire

SK1 3HZ

REGISTERED NUMBER:

01454258 (England and Wales)

ACCOUNTANTS:

BTMR Limited

Century Buildings

14 St Mary's Parsonage

Manchester

M3 2DF

FIXED ASSETS

Tangible assets

4

7,943

7,620

CURRENT ASSETS

Debtors

5

203,573

247,110

Cash at bank and in hand

57,698

88,528

261,271

335,638

CREDITORS

Amounts falling due within one year

6

82,167

132,474

NET CURRENT ASSETS

179,104

203,164

TOTAL ASSETS LESS CURRENT LIABILITIES

187,047

210,784

CREDITORS

Amounts falling due after more than one year

7

2,439

12,439

NET ASSETS

184,608

198,345

CAPITAL AND RESERVES

Called up share capital

150

150

Retained earnings

184,458

198,195

184,608

198,345

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 December 2025 and were signed on its behalf by:

C Barlow - Director

1.	STATUTORY INFORMATION

Smith Goodfellow Limited 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 accounted for as revenue when, and to the extent that, the company obtains a right to consideration in exchange for its performance of its obligations under the sales contract with the customer. The amount reported as revenue is the fair value of the right to consideration - usually the price specified in the contractual arrangement net of discounts and net of VAT, and after any allowance for credit risk and other uncertainties.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Tangible fixed assets are initially recorded at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 May 2024

3,729

10,690

7,635

22,054

Additions

-

-

2,969

2,969

At 30 April 2025

3,729

10,690

10,604

25,023

DEPRECIATION

At 1 May 2024

1,631

7,937

4,866

14,434

Charge for year

524

688

1,434

2,646

At 30 April 2025

2,155

8,625

6,300

17,080

NET BOOK VALUE

At 30 April 2025

1,574

2,065

4,304

7,943

At 30 April 2024

2,098

2,753

2,769

7,620

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

103,697

74,289

Amounts owed by group undertakings

99,518

171,518

Other debtors

358

1,303

203,573

247,110

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

8,096

23,663

Taxation and social security

47,964

8,127

Other creditors

16,107

90,684

82,167

132,474

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans

2,439

12,439

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

30.4.25

30.4.24

£

£

Within one year

-

4,500

9.	ULTIMATE CONTROLLING PARTY

The company was under the joint control of Mr P Barlow and Mrs C Barlow during the year.