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Company registration number: SC405737
SMK Inspection Limited
Unaudited filleted financial statements
31 August 2025
SMK Inspection Limited
Contents
Directors and other information
Accountants report
Statement of financial position and notes to the financial statements
SMK Inspection Limited
Directors and other information

| Director | Stuart M King
| Company number | SC405737
| Registered office | 28 Well Gardens
|  | Glenrothes
|  | Fife
|  | KY7 5HW
| Accountants | Paterson Boyd & Co
|  | 18 North Street
|  | Glenrothes
|  | Fife
|  | KY7 5NA

| Bankers | Virgin Money
|  | 5 Falkland Gate
|  | Glenrothes
|  | Fife
|  | KY7 5NS

SMK Inspection Limited
Report to the director on the preparation of the
unaudited statutory financial statements of SMK Inspection Limited
Year ended 31 August 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of SMK Inspection Limited for the year ended 31 August 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of ICAS , we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.
This report is made solely to the director of SMK Inspection Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of SMK Inspection Limited and state those matters that we have agreed to state to them, as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than SMK Inspection Limited and its director as a body for our work or for this report.
It is your duty to ensure that SMK Inspection Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of SMK Inspection Limited. You consider that SMK Inspection Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of SMK Inspection Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Paterson Boyd & Co
Chartered Certified Accountants
18 North Street
Glenrothes
Fife
KY7 5NA
23 April 2026
SMK Inspection Limited
Statement of financial position
31 August 2025

|  |  | 2025 |  | 2024 |  |
|  |  | £ |  | £ |  |
Fixed assets |  |  | 203 |  | 366 |  |
|  |  | _______ |  | _______ |  |
Current assets |  |  | 252,105 |  | 293,271 |  |
Creditors: amounts falling due within one year |  |  | ( 14,183) |  | ( 41) |  |
|  |  | _______ |  | _______ |  |
Net current assets |  |  | 237,922 |  | 293,230 |  |
|  |  | _______ |  | _______ |  |
Total assets less current liabilities |  |  | 238,125 |  | 293,596 |  |
Accruals and deferred income |  |  | ( 1,012) |  | ( 1,107) |  |
|  |  | _______ |  | _______ |  |
Net assets |  |  | 237,113 |  | 292,489 |  |
|  |  | _______ |  | _______ |  |
Capital and reserves |  |  | 237,113 |  | 292,489 |  |
|  |  | _______ |  | _______ |  |

Notes to the financial statements
SMK Inspection Limited
Year ended 31 August 2025
1. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the board of directors and authorised for issue on 23 April 2026 , and are signed on behalf of the board by:
Stuart M King
Director
Company registration number: SC405737
The company is a private company limited by shares, registered in Scotland.