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Company Registration No. 08294864 (England and Wales)
SMOP CT LTD Unaudited accounts for the year ended 31 March 2025
SMOP CT LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
SMOP CT LTD Company Information for the year ended 31 March 2025
Director
Popoola Stephen Alabi
Secretary
Altaf Hussain
Company Number
08294864 (England and Wales)
Registered Office
WILSONS HOUSE WILSONS PARK, MONSALL ROAD MANCHESTER GREATER MANCHESTER M40 8WN UNITED KINGDOM
- 3 -
SMOP CT LTD Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
333,144 
293,567 
Investments
5
476,669 
476,669 
809,813 
770,236 
Current assets
Debtors
6
91,130 
13,042 
Cash at bank and in hand
5,944,561 
3,732,703 
6,035,691 
3,745,745 
Creditors: amounts falling due within one year
7
(6,736,234)
(2,466,104)
Net current (liabilities)/assets
(700,543)
1,279,641 
Net assets
109,270 
2,049,877 
Capital and reserves
Called up share capital
8
100 
100 
Profit and loss account
109,170 
2,049,777 
Shareholders' funds
109,270 
2,049,877 
For the year ending 31 March 2025 the company was entitled to exemption from audit 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 17 December 2025 and were signed on its behalf by
Popoola Stephen Alabi Director Company Registration No. 08294864
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SMOP CT LTD Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
SMOP CT LTD is a private company, limited by shares, registered in England and Wales, registration number 08294864. The registered office is WILSONS HOUSE, WILSONS PARK, MONSALL ROAD, MANCHESTER, GREATER MANCHESTER, M40 8WN, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25%
Motor vehicles
25%
Fixtures & fittings
10%
Computer equipment
25%
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
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SMOP CT LTD Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 April 2024
26,110 
360,259 
5,872 
31,885 
424,126 
Additions
- 
110,114 
2,226 
41,715 
154,055 
At 31 March 2025
26,110 
470,373 
8,098 
73,600 
578,181 
Depreciation
At 1 April 2024
13,208 
101,784 
1,036 
14,531 
130,559 
Charge for the year
3,225 
92,147 
706 
18,400 
114,478 
At 31 March 2025
16,433 
193,931 
1,742 
32,931 
245,037 
Net book value
At 31 March 2025
9,677 
276,442 
6,356 
40,669 
333,144 
At 31 March 2024
12,902 
258,475 
4,836 
17,354 
293,567 
5
Investments
Subsidiary undertakings 
£ 
Valuation at 1 April 2024
476,669 
Valuation at 31 March 2025
476,669 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
69,630 
- 
Accrued income and prepayments
- 
13,042 
Other debtors
21,500 
- 
91,130 
13,042 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
- 
137,317 
Trade creditors
191,330 
400,000 
Taxes and social security
479,579 
390,531 
Proposed dividends
3,575,000 
37,500 
Other creditors
47,859 
- 
Accruals
2,442,466 
1,500,756 
6,736,234 
2,466,104 
- 6 -
SMOP CT LTD Notes to the Accounts for the year ended 31 March 2025
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
- of £- each
- 
- 
100 
100 
9
Average number of employees
During the year the average number of employees was 16 (2024: 19).
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