Company registration number 11670354 (England and Wales)
SMITH CONSTRUCTION (HOLDINGS) LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
SMITH CONSTRUCTION (HOLDINGS) LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
SMITH CONSTRUCTION (HOLDINGS) LTD
BALANCE SHEET
AS AT 31 JULY 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
3
7,200
7,200
Current assets
Debtors
5
1,256,014
1,225,402
Cash at bank and in hand
59
16,643
1,256,073
1,242,045
Creditors: amounts falling due within one year
6
(2,800)
(1,500)
Net current assets
1,253,273
1,240,545
Net assets
1,260,473
1,247,745
Capital and reserves
Called up share capital
7
100
100
Share premium account
6,900
6,900
Profit and loss reserves
1,253,473
1,240,745
Total equity
1,260,473
1,247,745

The notes on pages 2 to 4 form part of these financial statements.

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

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 12 March 2026 and are signed on its behalf by:
E Smith
Director
Company registration number 11670354 (England and Wales)
SMITH CONSTRUCTION (HOLDINGS) LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 2 -
1
Accounting policies
Company information

Smith Construction (Holdings) Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Unit 7, The Stirling Centre, Stirling Way, Market Deeping, Peterborough, Cambs, PE6 8EQ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.3
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

SMITH CONSTRUCTION (HOLDINGS) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
7,200
7,200
4
Subsidiaries

Details of the company's subsidiaries at 31 July 2025 are as follows:

Name of undertaking
Address
Class of
% Held
shares held
Direct
Frederick F Smith (Builders) Ltd
UK
Ordinary
100.00
Frederick F Smith (Development) Ltd
UK
Ordinary
100.00
Theta Property Ltd
UK
Ordinary
100.00
The aggregate capital and reserves and the result for the year of the subsidiaries noted above was as follows:
SMITH CONSTRUCTION (HOLDINGS) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
4
Subsidiaries
(Continued)
- 4 -
Name of undertaking
Capital and Reserves
Profit/(Loss)
£
£
Frederick F Smith (Builders) Ltd
(180,022)
0
(100,898)
0
Frederick F Smith (Development) Ltd
185,574
(2,451)
0
Theta Property Ltd
457,429
18,894
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
621,155
604,655
2025
2024
Amounts falling due after more than one year:
£
£
Amounts owed by group undertakings
634,859
620,747
Total debtors
1,256,014
1,225,402

The company has taken advantage of the exemption available in accordance with FRS 102.33.1A, not to disclose transactions entered into or between two or more members of the group as the company is a wholly owned subsidiary undertaking of the group to which it is party to the transactions.

6
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings
1,500
-
0
Accruals
1,300
1,500
2,800
1,500

The company has taken advantage of the exemption available in accordance with FRS 102.33.1A, not to disclose transactions entered into or between two or more members of the group as the company is a wholly owned subsidiary undertaking of the group to which it is party to the transactions.

7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
100
100
100
100
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