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Company Registration No. 11441509 (England and Wales)
Smash Marketing Limited Unaudited accounts for the year ended 30 June 2025
Smash Marketing Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Smash Marketing Limited Company Information for the year ended 30 June 2025
Director
Rebecca Jane Houston
Company Number
11441509 (England and Wales)
Registered Office
Smash Marketing Ltd Sapphire House Roundtree Way Norwich Norfolk NR7 8SQ England
Accountants
JHW Azoth Ltd 13 The Close Norwich Norfolk NR1 4DS
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Smash Marketing Limited Statement of financial position as at 30 June 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
699
1,061
Current assets
Debtors
5
8,086
4,952
Cash at bank and in hand
(26,945)
(17,298)
(18,859)
(12,346)
Creditors: amounts falling due within one year
6
(32,041)
(24,439)
Net current liabilities
(50,900)
(36,785)
Net liabilities
(50,201)
(35,724)
Capital and reserves
Called up share capital
1
1
Profit and loss account
(50,202)
(35,725)
Shareholders' funds
(50,201)
(35,724)
For the year ending 30 June 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 her 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 23 January 2026 and were signed on its behalf by
Rebecca Jane Houston Director Company Registration No. 11441509
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Smash Marketing Limited Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
Smash Marketing Limited is a private company, limited by shares, registered in England and Wales, registration number 11441509. The registered office is Smash Marketing Ltd, Sapphire House, Roundtree Way, Norwich, Norfolk, NR7 8SQ, England.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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:
Fixtures & fittings
25% RB
Computer equipment
33% SL
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Smash Marketing Limited Notes to the Accounts for the year ended 30 June 2025
4
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 July 2024
1,137
7,358
8,495
At 30 June 2025
1,137
7,358
8,495
Depreciation
At 1 July 2024
508
6,926
7,434
Charge for the year
122
240
362
At 30 June 2025
630
7,166
7,796
Net book value
At 30 June 2025
507
192
699
At 30 June 2024
629
432
1,061
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
8,086
4,952
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
18,413
9,861
Taxes and social security
3,840
4,162
Other creditors
2,565
2,565
Loans from directors
7,223
7,851
32,041
24,439
7
Average number of employees
During the year the average number of employees was 5 (2024: 4).
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