BrightAccountsProduction v1.0.0 v1.0.0 2024-11-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principle activity of the company during the period under review was the provision of architectural services. 9 April 2026 1 1 02175484 2025-10-31 02175484 2024-10-31 02175484 2023-10-31 02175484 2024-11-01 2025-10-31 02175484 2023-11-01 2024-10-31 02175484 uk-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 02175484 uk-curr:PoundSterling 2024-11-01 2025-10-31 02175484 uk-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 02175484 uk-bus:FullAccounts 2024-11-01 2025-10-31 02175484 uk-bus:Director1 2024-11-01 2025-10-31 02175484 uk-bus:RegisteredOffice 2024-11-01 2025-10-31 02175484 uk-bus:Agent1 2024-11-01 2025-10-31 02175484 uk-core:ShareCapital 2025-10-31 02175484 uk-core:ShareCapital 2024-10-31 02175484 uk-core:OtherReservesSubtotal 2025-10-31 02175484 uk-core:OtherReservesSubtotal 2024-10-31 02175484 uk-core:RetainedEarningsAccumulatedLosses 2025-10-31 02175484 uk-core:RetainedEarningsAccumulatedLosses 2024-10-31 02175484 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-10-31 02175484 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-10-31 02175484 uk-core:InvestmentPropertiesRevaluationReserve 2024-10-31 02175484 uk-core:RetainedEarningsAccumulatedLosses 2024-11-01 2025-10-31 02175484 uk-core:ShareCapital 2024-11-01 2025-10-31 02175484 uk-core:InvestmentPropertiesRevaluationReserve 2024-11-01 2025-10-31 02175484 uk-core:InvestmentPropertiesRevaluationReserve 2025-10-31 02175484 uk-bus:FRS102 2024-11-01 2025-10-31 02175484 uk-core:FurnitureFittingsToolsEquipment 2024-11-01 2025-10-31 02175484 uk-core:MotorVehicles 2024-11-01 2025-10-31 02175484 uk-core:CurrentFinancialInstruments 2025-10-31 02175484 uk-core:CurrentFinancialInstruments 2024-10-31 02175484 uk-core:WithinOneYear 2025-10-31 02175484 uk-core:WithinOneYear 2024-10-31 02175484 uk-core:EmployeeBenefits 2024-10-31 02175484 uk-core:EmployeeBenefits 2024-11-01 2025-10-31 02175484 uk-core:AcceleratedTaxDepreciationDeferredTax 2025-10-31 02175484 uk-core:TaxLossesCarry-forwardsDeferredTax 2025-10-31 02175484 uk-core:OtherDeferredTax 2025-10-31 02175484 uk-core:RevaluationPropertyPlantEquipmentDeferredTax 2025-10-31 02175484 uk-core:EmployeeBenefits 2025-10-31 02175484 2024-11-01 2025-10-31 02175484 uk-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: 02175484

S & M Design Co Limited

Unaudited Financial Statements

for the financial year ended 31 October 2025

S & M Design Co Limited

DIRECTOR AND OTHER INFORMATION

Director | S Bold
Company Registration Number | 02175484
Registered Office and Business Address | 3 The Chase
| Silverdale
| LA5 0UT
Accountants | Langers
| Chartered Certified Accountants
| 8-10 Gatley Road
| Cheadle
| Cheshire
| SK8 1PY

S & M Design Co Limited

Company Registration Number: 02175484

STATEMENT OF FINANCIAL POSITION

as at 31 October 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Non-Current Assets

Property, plant and equipment |  | 4 | - |  | 302
Investment properties |  | 5 | 435,000 |  | 445,533
|  |  | ───────── |  | ─────────
Non-Current Assets |  |  | 435,000 |  | 445,835
|  |  | ───────── |  | ─────────
Current Assets

Debtors |  | 6 | 8,940 |  | 10,243
Cash and cash equivalents |  |  | 19,360 |  | 38,048
|  |  | ───────── |  | ─────────
|  |  | 28,300 |  | 48,291
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 7 | (2,658) |  | (3,206)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 25,642 |  | 45,085
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 460,642 |  | 490,920
Provisions for liabilities |  | 8 | (44,766) |  | (46,824)
|  |  | ───────── |  | ─────────
Net Assets |  |  | 415,876 |  | 444,096
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 100 |  | 100
Other reserves |  |  | 186,710 |  | 195,242
Retained earnings |  |  | 229,066 |  | 248,754
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 415,876 |  | 444,096
|  |  | ═════════ |  | ═════════
The financial statements have been prepared 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 company has taken advantage of the exemption under section 444 not to file the Income Statement and Director's Report.

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 10 April 2026

________________________________ |  |  |  |  |
S Bold |  |  |  |  |
Director |  |  |  |  |

S & M Design Co Limited

STATEMENT OF CHANGES IN EQUITY

as at 31 October 2025

| Called up | Retained | Investment | Total
| share | earnings | property |
| capital |  | reserve |
| £ | £ | £ | £
At 1 November 2023 | 100 | 283,115 | 203,738 | 486,953
| ───────── | ───────── | ───────── | ─────────
Loss for the financial year | - | (29,857) | - | (29,857)
| ───────── | ───────── | ───────── | ─────────
Payment of dividends | - | (13,000) | - | (13,000)
Other movements in equity

attributable to owners | - | 8,496 | (8,496) | -
| ───────── | ───────── | ───────── | ─────────
At 31 October 2024 | 100 | 248,754 | 195,242 | 444,096
| ───────── | ───────── | ───────── | ─────────
Loss for the financial year | - | (6,720) | - | (6,720)
| ───────── | ───────── | ───────── | ─────────
Payment of dividends | - | (21,500) | - | (21,500)
Other movements in equity

attributable to owners | - | 8,532 | (8,532) | -
| ───────── | ───────── | ───────── | ─────────
At 31 October 2025 | 100 | 229,066 | 186,710 | 415,876
| ═════════ | ═════════ | ═════════ | ═════════

S & M Design Co Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 October 2025

1. | General Information
| S & M Design Co Limited is a company limited by shares incorporated and registered in England. The registered number of the company is 02175484. The registered office of the company is 3 The Chase, Silverdale, LA5 0UT which is also the principal place of business of the company. The nature of the company's operations and its principal activities are set out in the Director's Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 October 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Property, plant and equipment and depreciation
| Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:
|  | Fixtures, fittings and equipment | - | 25% Straight line
|  | Motor vehicles | - | 25% Straight line
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Investment properties
| Investment property is property held either to earn rental income, or for capital appreciation (including future re-development) or for both, but not for sale in the ordinary course of business. Investment property is initially measured at cost, which includes the purchase cost and any directly attributable expenditure. Investment property is subsequently valued at its fair value at each reporting date, in line with the house price index for the appropriate region. The difference between the fair value of an investment property at the reporting date and its carrying value prior to the valuation is recognised in the Income Statement as a fair value gain or loss. Any gain or loss on disposal of an investment property (calculated as the difference between the net proceeds from disposal and the carrying amount of the item) is recognised in the Income Statement.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Provisions
| Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Employee benefits
| The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including director, during the financial year was 1, (2024 - 1).
|  | 2025 | 2024
|  | Number | Number
| Director | 1 | 1
|  | ═════════ | ═════════

4. | Property, plant and equipment
|  | Fixtures, | Motor | Total
|  | fittings and | vehicles |
|  | equipment |  |
|  | £ | £ | £
| Cost or Valuation
| At 1 November 2024 | 4,771 | 13,739 | 18,510
| Disposals | (70) | (13,739) | (13,809)
|  | ───────── | ───────── | ─────────
| At 31 October 2025 | 4,701 | - | 4,701
|  | ───────── | ───────── | ─────────
| Depreciation
| At 1 November 2024 | 4,469 | 13,739 | 18,208
| Charge for the financial year | 302 | - | 302
| On disposals | (70) | (13,739) | (13,809)
|  | ───────── | ───────── | ─────────
| At 31 October 2025 | 4,701 | - | 4,701
|  | ───────── | ───────── | ─────────
| Net book value
| At 31 October 2025 | - | - | -
|  | ═════════ | ═════════ | ═════════
| At 31 October 2024 | 302 | - | 302
|  | ═════════ | ═════════ | ═════════

5. | Investment Properties
|  | Investment
|  | properties
|  | £
| Fair value
| At 1 November 2024 | 445,533
| Revaluation | (10,533)
|  | ─────────
| At 31 October 2025 | 435,000
|  | ─────────

6. | Debtors | 2025 | 2024
|  | £ | £
| Trade debtors | 6,886 | 8,645
| Other debtors | 1,150 | 1,150
| Director's current account | 650 | -
| Taxation | 18 | 18
| Prepayments and accrued income | 236 | 430
|  | ───────── | ─────────
|  | 8,940 | 10,243
|  | ═════════ | ═════════

7. | Creditors | 2025 | 2024
| Amounts falling due within one year | £ | £
| Trade creditors | - | 198
| Director's current account | - | 417
| Other creditors | 1,150 | 1,150
| Accruals | 1,508 | 1,441
|  | ───────── | ─────────
|  | 2,658 | 3,206
|  | ═════════ | ═════════

8. | Provisions for liabilities
| The amounts provided for deferred taxation are analysed below:
|  | Capital | Total | Total
|  | allowances |  |
|  |  | 2025 | 2024
|  | £ | £ | £
| At financial year start | 46,824 | 46,824 | 49,103
| Charged to profit and loss | (2,058) | (2,058) | (2,279)
|  | ───────── | ───────── | ─────────
| At financial year end | 44,766 | 44,766 | 46,824
|  | ═════════ | ═════════ | ═════════

9. | Capital commitments
| The company had no material capital commitments at the financial year-ended 31 October 2025.

10. | Related party transactions
| At 31 October 2025 the director owed £650 to the company (2024: £417 company owed to director). No interest has been charged to the company in respect of this loan which is repayable on demand and classified in creditors due within one year.

11. | Events After the End of the Reporting Period
| There have been no significant events affecting the company since the financial year-end.