Registered number
14418930
Smerin Digital Limited
Filleted Accounts
31 October 2025

Smerin Digital Limited
Registered number: | 14418930
Balance Sheet
as at 31 October 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Current assets
Debtors | 3 |  | 14,017 |  |  | 11,550
Cash at bank and in hand |  |  | 33,029 |  |  | 47,562
|  |  | 47,046 |  |  | 59,112
Creditors: amounts falling due within one year | 4 |  | (17,242) |  |  | (26,098)
Net current assets |  |  |  | 29,804 |  |  | 33,014
Net assets |  |  |  | 29,804 |  |  | 33,014
Capital and reserves
Called up share capital |  |  |  | 3 |  |  | 1
Profit and loss account |  |  |  | 29,801 |  |  | 33,013
Shareholders' funds |  |  |  | 29,804 |  |  | 33,014
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
G Smerin
Director
Approved by the board on 6 February 2026

Smerin Digital Limited
Notes to the Accounts
for the year ended 31 October 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the rendering of services is recognised when work is completed and invoiced.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Current and deferred tax assets and liabilities are not discounted.
| Pensions
| Contributions to defined contribution plans are expensed in the period to which they relate.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 2 |  | 2
3 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 14,017 |  | 11,550
4 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Taxation and social security costs | 16,424 |  | 23,177
| Other creditors | 818 |  | 2,921
|  |  |  |  |  | 17,242 |  | 26,098
5 | Other information
| Smerin Digital Limited is a private company limited by shares and incorporated in England. Its registered office is:
| 59 Everest Road
| Bristol
| BS16 2DA

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