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Registered number: 14242414
Smith And Son Development Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Smith And Son Development Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
Smith And Son Development Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 14242414

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 19,372 |  | -
|  |  | 19,372 |  | -
CURRENT ASSETS
Debtors | 5 | - |  | 1 |
Cash at bank and in hand |  | 33,434 |  | - |
|  | 33,434 |  | 1 |
Creditors: Amounts Falling Due Within One Year | 6 | (48,346 ) |  | - |
NET CURRENT ASSETS (LIABILITIES) |  |  | (14,912 ) |  | 1
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 4,460 |  | 1
NET ASSETS |  |  | 4,460 |  | 1
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Profit and Loss Account |  |  | 4,459 |  | -
SHAREHOLDERS' FUNDS |  |  | 4,460 |  | 1

For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Bence Kovacs Director
07/04/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Smith And Son Development Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Smith And Son Development Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14242414 . The registered office is 124-126 St.Mildreds Road, London, SE12 0RG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 10% reducing balance
Fixtures & Fittings | 20% reducing balance
Computer Equipment | 20% reducing balance

2.5. Financial Instruments
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 August 2024 | - | - | - | -
Additions | 14,220 | 635 | 7,583 | 22,438
As at 31 July 2025 | 14,220 | 635 | 7,583 | 22,438
Depreciation
As at 1 August 2024 | - | - | - | -
Provided during the period | 1,422 | 127 | 1,517 | 3,066
As at 31 July 2025 | 1,422 | 127 | 1,517 | 3,066

...CONTINUED
Page 2
Page 3
Smith And Son Development Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025

Net Book Value
As at 31 July 2025 | 12,798 | 508 | 6,066 | 19,372
As at 1 August 2024 | - | - | - | -

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | - |  | 1

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 47,896 |  | -
Accruals and deferred income | 450 |  | -
| 48,346 |  | -

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 3