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Company Registration No. 11440020 (England and Wales)
S P Smith Limited Unaudited accounts for the year ended 30 June 2025
S P Smith Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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S P Smith Limited Company Information for the year ended 30 June 2025
Director
S P Smith
Company Number
11440020 (England and Wales)
Registered Office
C/O O'Meara Fitzmaurice & Co Brimstage Hall Brimstage Road Wirral CH63 6JA
Accountants
O'Meara Fitzmaurice & Co Brimstage Hall Brimstage Road Wirral CH63 6JA
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S P Smith Limited Statement of financial position as at 30 June 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
2,239
2,239
Investment property
5
1,764,787
1,589,687
1,767,026
1,591,926
Current assets
Cash at bank and in hand
28,987
18,034
Creditors: amounts falling due within one year
6
(728,480)
(652,651)
Net current liabilities
(699,493)
(634,617)
Total assets less current liabilities
1,067,533
957,309
Creditors: amounts falling due after more than one year
7
(1,323,590)
(1,192,265)
Net liabilities
(256,057)
(234,956)
Capital and reserves
Called up share capital
100
100
Revaluation reserve
75,637
75,637
Profit and loss account
(331,794)
(310,693)
Shareholders' funds
(256,057)
(234,956)
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 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 24 March 2026 and were signed on its behalf by
S P Smith Director Company Registration No. 11440020
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S P Smith Limited Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
S P Smith Limited is a private company, limited by shares, registered in England and Wales, registration number 11440020. The registered office is C/O O'Meara Fitzmaurice & Co, Brimstage Hall, Brimstage Road, Wirral, CH63 6JA.
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
15% reducing balance
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 July 2024
2,634
At 30 June 2025
2,634
Depreciation
At 1 July 2024
395
At 30 June 2025
395
Net book value
At 30 June 2025
2,239
At 30 June 2024
2,239
5
Investment property
2025
£
Fair value at 1 July 2024
1,589,687
Additions
175,100
At 30 June 2025
1,764,787
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S P Smith Limited Notes to the Accounts for the year ended 30 June 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
Loans from directors
728,480
652,651
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
1,323,590
1,192,265
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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