2025-04-01 2026-03-31 false Capium Accounts Production 1.1 02428464 2025-04-01 2026-03-31 02428464 bus:AbridgedAccounts 2025-04-01 2026-03-31 02428464 bus:FRS102 2025-04-01 2026-03-31 02428464 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 02428464 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 02428464 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 02428464 2025-04-01 2026-03-31 02428464 2026-03-31 02428464 bus:RegisteredOffice 2025-04-01 2026-03-31 02428464 core:WithinOneYear 2026-03-31 02428464 core:AfterOneYear 2026-03-31 02428464 1 2025-04-01 2026-03-31 02428464 bus:Director1 2025-04-01 2026-03-31 02428464 bus:Director1 2026-03-31 02428464 bus:Director1 2024-04-01 2025-03-31 02428464 bus:Director2 2025-04-01 2026-03-31 02428464 bus:Director2 2026-03-31 02428464 bus:Director2 2024-04-01 2025-03-31 02428464 2024-04-01 02428464 bus:LeadAgentIfApplicable 2025-04-01 2026-03-31 02428464 2024-04-01 2025-03-31 02428464 2025-03-31 02428464 core:WithinOneYear 2025-03-31 02428464 core:AfterOneYear 2025-03-31 02428464 bus:EntityAccountantsOrAuditors 2024-04-01 2025-03-31 02428464 core:PlantMachinery 2025-04-01 2026-03-31 02428464 core:PlantMachinery 2026-03-31 02428464 core:PlantMachinery 2025-03-31 02428464 core:MotorCars 2025-04-01 2026-03-31 02428464 core:MotorCars 2026-03-31 02428464 core:MotorCars 2025-03-31 02428464 core:ComputerEquipment 2025-04-01 2026-03-31 02428464 core:ComputerEquipment 2026-03-31 02428464 core:ComputerEquipment 2025-03-31 02428464 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2026-03-31 02428464 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-03-31 02428464 core:CostValuation core:Non-currentFinancialInstruments 2026-03-31 02428464 core:CostValuation core:Non-currentFinancialInstruments 2025-03-31 02428464 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2026-03-31 02428464 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2026-03-31 02428464 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2026-03-31 02428464 core:Non-currentFinancialInstruments 2026-03-31 02428464 core:Non-currentFinancialInstruments 2025-03-31 02428464 core:ShareCapital 2026-03-31 02428464 core:ShareCapital 2025-03-31 02428464 core:RetainedEarningsAccumulatedLosses 2026-03-31 02428464 core:RetainedEarningsAccumulatedLosses 2025-03-31 02428464 dpl:Item1 2025-04-01 02428464 dpl:Item1 2026-03-31 02428464 dpl:Item1 2024-04-01 02428464 dpl:Item1 2025-03-31 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 02428464
S.M. DRILLING CONSULTANTS LIMITED
Abridged Accounts
Period of accounts Start date: 01 April 2025 End date: 31 March 2026

S.M. Drilling Consultants Limited Contents Page For the year ended 31 March 2026
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

S.M. Drilling Consultants Limited Accountants' Report For the year ended 31 March 2026
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of S.M. Drilling Consultants Limited for the year ended 31 March 2026 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of S.M. Drilling Consultants Limited for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance This report is made solely to the Board of Directors of S.M. Drilling Consultants Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of S.M. Drilling Consultants Limited and state those matters that we have agreed to state to the Board of Directors of S.M. Drilling Consultants Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than S.M. Drilling Consultants Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that S.M. Drilling Consultants Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of S.M. Drilling Consultants Limited . You consider that S.M. Drilling Consultants 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 accounts of S.M. Drilling Consultants 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 accounts 31 March 2026 .................................................... Bevis & Co 38 College Road Epsom KT17 4HJ 17 April 2026 1

S.M. Drilling Consultants Limited Statement of Financial Position As at 31 March 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 0 |  | 252
|  | 0 |  | 252
Current assets |  |  |
Debtors |  | 6,045 |  | 29,837
Cash at bank and in hand |  | 160,752 |  | 136,036
|  | 166,797 |  | 165,873
Creditors: amount falling due within one year |  | (763) |  | (13,885)
Net current assets |  | 166,034 |  | 151,988
Total assets less current liabilities |  | 166,034 |  | 152,240
Net assets |  | 166,034 |  | 152,240
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 165,934 |  | 152,140
Shareholders' funds |  | 166,034 |  | 152,240
For the year ended 31 March 2026 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 17 April 2026 and were signed on its behalf by:
------------------------------- Scott James Mcneil Director
2

S.M. Drilling Consultants Limited Notes to the Abridged Financial Statements For the year ended 31 March 2026
General Information S.M. Drilling Consultants Limited is a private company, limited by shares, registered in , registration number 02428464, registration address S.M. Drilling Consultants Limited, 38 College Road, Epsom, KT17 4HJ. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
2. | Average number of employees Average number of employees during the year was 1 (2025 : 1).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £
At 01 April 2025 | 19,750 |  | 43,632 |  | 2,793 |  | 66,175
Additions | - |  | - |  | - |  | -
Disposals | - |  | - |  | - |  | -
At 31 March 2026 | 19,750 |  | 43,632 |  | 2,793 |  | 66,175
Depreciation
At 01 April 2025 | 19,498 |  | 43,632 |  | 2,793 |  | 65,923
Charge for year | 252 |  | - |  | - |  | 252
On disposals | - |  | - |  | - |  | -
At 31 March 2026 | 19,750 |  | 43,632 |  | 2,793 |  | 66,175
Net book values
Closing balance as at 31 March 2026 | - |  | - |  | - |  | -
Opening balance as at 01 April 2025 | 252 |  | - |  | - |  | 252
3