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Company Registration No. 15325239 (England and Wales)
Smooth Promotions Ltd Unaudited accounts for the year ended 31 December 2025
Smooth Promotions Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Smooth Promotions Ltd Company Information for the year ended 31 December 2025
Director
Callum Richards
Company Number
15325239 (England and Wales)
Registered Office
11 Penmaesglas Terrace Tonypandy Mid Glamorgan CF40 1EB Wales
Accountants
XAU Accountancy 41 Brynglas Cwmbran Torfaen NP44 7LH
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Smooth Promotions Ltd Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
2,000
-
Current assets
Debtors
5
4,320
-
Cash at bank and in hand
172
-
4,492
-
Creditors: amounts falling due within one year
6
(1,534)
-
Net current assets
2,958
-
Total assets less current liabilities
4,958
-
Creditors: amounts falling due after more than one year
7
(336)
(27)
Net assets/(liabilities)
4,622
(27)
Capital and reserves
Called up share capital
1
1
Profit and loss account
4,621
(28)
Shareholders' funds
4,622
(27)
For the year ending 31 December 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 13 March 2026 and were signed on its behalf by
Callum Richards Director Company Registration No. 15325239
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Smooth Promotions Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Smooth Promotions Ltd is a private company, limited by shares, registered in England and Wales, registration number 15325239. The registered office is 11 Penmaesglas Terrace, Tonypandy, Mid Glamorgan, CF40 1EB, Wales.
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% Straight Line
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 January 2025
-
Additions
2,000
At 31 December 2025
2,000
Depreciation
At 31 December 2025
-
Net book value
At 31 December 2025
2,000
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
4,320
-
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Smooth Promotions Ltd Notes to the Accounts for the year ended 31 December 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
1,084
-
Accruals
450
-
1,534
-
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Loans from directors
336
27
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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