IRIS Accounts Production v25.4.12.37 SC819878 director 19.8.24 31.12.24 31.12.24 0 false true false false true false Ordinary £1 Shares 1.00000 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC819878 2024-08-18 SC819878 2024-12-31 SC819878 2024-08-19 2024-12-31 SC819878 2024-08-18 SC819878 ns15:Scotland 2024-08-19 2024-12-31 SC819878 ns14:PoundSterling 2024-08-19 2024-12-31 SC819878 ns10:Director1 2024-08-19 2024-12-31 SC819878 ns10:PrivateLimitedCompanyLtd 2024-08-19 2024-12-31 SC819878 ns10:SmallEntities 2024-08-19 2024-12-31 SC819878 ns10:AuditExempt-NoAccountantsReport 2024-08-19 2024-12-31 SC819878 ns10:SmallCompaniesRegimeForDirectorsReport 2024-08-19 2024-12-31 SC819878 ns10:SmallCompaniesRegimeForAccounts 2024-08-19 2024-12-31 SC819878 ns10:FullAccounts 2024-08-19 2024-12-31 SC819878 ns10:OrdinaryShareClass1 2024-08-19 2024-12-31 SC819878 1 ns10:OrdinaryShareClass1 2024-08-19 2024-12-31 SC819878 ns10:RegisteredOffice 2024-08-19 2024-12-31 SC819878 ns5:CurrentFinancialInstruments 2024-12-31 SC819878 ns5:ShareCapital 2024-12-31 SC819878 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 SC819878 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 SC819878 ns10:OrdinaryShareClass1 2024-12-31

REGISTERED NUMBER: SC819878 (Scotland)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE PERIOD |

| 19 AUGUST 2024 TO 31 DECEMBER 2024 |

| FOR |

| SMOKIN' ED'S LTD |

| SMOKIN' ED'S LTD (REGISTERED NUMBER: SC819878) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 19 AUGUST 2024 TO 31 DECEMBER 2024

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| SMOKIN' ED'S LTD |

COMPANY INFORMATION

FOR THE PERIOD 19 AUGUST 2024 TO 31 DECEMBER 2024

| DIRECTOR: | E Currie

| REGISTERED OFFICE: | 4th Floor, 115 George Street

| EDINBURGH

| EH2 4JN

| REGISTERED NUMBER: | SC819878 (Scotland)

| ACCOUNTANTS: | Barrow LLP

| Rae House

| Dane Street

| Bishops Stortford

| Herts

| CM23 3BT

| SMOKIN' ED'S LTD (REGISTERED NUMBER: SC819878) |

BALANCE SHEET

31 DECEMBER 2024

| Notes | £ |

| CURRENT ASSETS

| Debtors | 5 | 7,435 |  |

| CREDITORS

| Amounts falling due within one year | 6 | (2,195 | ) |

| NET CURRENT ASSETS | 5,240 |  |

| TOTAL ASSETS LESS CURRENT LIABILITIES | 5,240 |  |

| CAPITAL AND RESERVES

| Called up share capital | 7 | 1,000 |  |

| Retained earnings | 4,240 |  |

| SHAREHOLDERS' FUNDS | 5,240 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and Loss Account and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 March 2026 and were signed by:

E Currie - Director

| SMOKIN' ED'S LTD (REGISTERED NUMBER: SC819878) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 19 AUGUST 2024 TO 31 DECEMBER 2024

1. | STATUTORY INFORMATION

| Smokin' Ed's Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Financial instruments

| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instruments.

| Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes, in effect, a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| Debt instruments are subsequently measured at amortised cost.

| Other financial instruments are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

| Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

| Taxation

| Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and Loss Account 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.

| SMOKIN' ED'S LTD (REGISTERED NUMBER: SC819878) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 19 AUGUST 2024 TO 31 DECEMBER 2024

3. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was NIL.

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

£ |

| Amounts owed by group undertakings | 1,000 |  |

| Other debtors | 6,435 |  |

7,435 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

£ |

| Taxation and social security | 995 |  |

| Other creditors | 1,200 |  |

2,195 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal

| value: | £ |

| 1,000 | Ordinary £1 Shares | £1 | 1,000 |  |

| 1,000 Ordinary £1 Shares shares of £1 each were allotted and fully paid for cash at par during the period.