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Company Registration No. 6509177 (England and Wales)
S M Norman Accountancy Ltd Unaudited accounts for the year ended 31 March 2026
S M Norman Accountancy Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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S M Norman Accountancy Ltd Company Information for the year ended 31 March 2026
Director
Sharron Bower
Company Number
6509177 (England and Wales)
Registered Office
33 HAVISHAM CLOSE BIRCHWOOD WARRINGTON CHESHIRE WA3 7NB
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S M Norman Accountancy Ltd Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Fixed assets
Intangible assets
4
774
774
Tangible assets
5
903
460
1,677
1,234
Current assets
Debtors
4,388
2,883
Cash at bank and in hand
9,016
6,979
13,404
9,862
Creditors: amounts falling due within one year
(5,913)
(7,658)
Net current assets
7,491
2,204
Net assets
9,168
3,438
Capital and reserves
Called up share capital
1
1
Profit and loss account
9,167
3,437
Shareholders' funds
9,168
3,438
For the year ending 31 March 2026 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.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 1 April 2026 and were signed on its behalf by
Sharron Bower Director Company Registration No. 6509177
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S M Norman Accountancy Ltd Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
S M Norman Accountancy Ltd is a private company, limited by shares, registered in England and Wales, registration number 6509177. The registered office is 33 HAVISHAM CLOSE, BIRCHWOOD, WARRINGTON, CHESHIRE, WA3 7NB.
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% reducing balance
Computer equipment
25% reducing balance basis
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Total
£
Cost
At 1 April 2025
4,604
At 31 March 2026
4,604
Amortisation
At 1 April 2025
3,830
At 31 March 2026
3,830
Net book value
At 31 March 2026
774
At 31 March 2025
774
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S M Norman Accountancy Ltd Notes to the Accounts for the year ended 31 March 2026
5
Tangible fixed assets
Total
£
Cost or valuation
At 1 April 2025
1,314
Additions
744
At 31 March 2026
2,058
Depreciation
At 1 April 2025
854
Charge for the year
301
At 31 March 2026
1,155
Net book value
At 31 March 2026
903
At 31 March 2025
460
6
Operating lease commitments
2026
2025
£
£
At 31 March 2026 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
6,005
-
Later than one year and not later than five years
7,006
-
13,011
-
7
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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