Smeaton Sales Ltd


Director	Daniel William Robinson


Registered Address	The Office 204 Central Park Towers
	28 Central Park Avenue
	Plymouth
	PL4 6NE


Registered Number	09326553 (England and Wales)

Balance Sheet as at
30 April 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		430		574
			430		574
Current assets
Debtors	4	13,409		23,366
Cash at bank and on hand		8		271
		13,417		23,637
Creditors amounts falling due within one year	5	(6,155)		(11,371)
Net current assets (liabilities)			7,262		12,266
Total assets less current liabilities			7,692		12,840
Creditors amounts falling due after one year	6		(20,240)		(23,709)
Net assets			(12,548)		(10,869)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(12,648)		(10,969)
Shareholders' funds			(12,548)		(10,869)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 11 December 2025, and are signed on its behalf by:

Daniel William Robinson
Director
Registered Company No. 09326553

Smeaton Sales Ltd

Notes to the Financial Statements
for the year ended 30 April 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Office Equipment	25

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 May 24	2,242	2,242
At 30 April 25	2,242	2,242
Depreciation and impairment
At 01 May 24	1,668	1,668
Charge for year	144	144
At 30 April 25	1,812	1,812
Net book value
At 30 April 25	430	430
At 30 April 24	574	574

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	-	6,190
Other debtors	5,466	16,879
Prepayments and accrued income	-	297
Total	5,466	23,366

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	-	1,518
Bank borrowings and overdrafts	1,382	1,744
Taxation and social security	2,553	7,152
Accrued liabilities and deferred income	2,220	957
Total	6,155	11,371

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	5,403	6,424
Other creditors	14,837	17,285
Total	20,240	23,709

7.	Related party transactions
	Mr D Robinson, the director, owed the company £4,308 at the period end (2024 - £13,684)