SMH AUTOMATION LIMITED

SMH AUTOMATION LIMITED
Statement of Financial Position
As at 30 April 2025

	2025		2024
	£	£	£	£
Fixed assets		499		624
Current assets	73,974		163,974
Creditors: amount falling due within one year	(350)		(24,858)
Net current assets		73,624		139,116
Total assets less current liabilities		74,123		139,740
Net assets		74,123		139,740


Capital and reserves		74,123		139,740

NOTES TO THE ACCOUNTS

General Information

SMH AUTOMATION LIMITED is a private company, limited by shares, registered in England and Wales, registration number 03182134, registration address Omega Court, 350 Cemetery Road, Sheffield, S11 8FT.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 – 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.

The financial statements are prepared in sterling which is the functional currency of the company.

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:

Computer Equipment

20% Reducing Balance

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 01 May 2024	966	966
Additions	-	-
Disposals	-	-
At 30 April 2025	966	966
Depreciation
At 01 May 2024	342	342
Charge for year	125	125
On disposals	-	-
At 30 April 2025	467	467
Net book values
Closing balance as at 30 April 2025	499	499
Opening balance as at 01 May 2024	624	624

3.	Average number of employees Average number of employees during the year was 2 (2024 : 3).

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

Director's Responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

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

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 15 December 2025 and were signed by:

--------------------------------
Saied MOVAHEDI
Director


Registered Number: 03182134
England and Wales
Unaudited Financial Statements

for the year ended 30 April 2025
for
SMH AUTOMATION LIMITED