SMART REPAIRS WEST MIDLANDS LIMITED

SMART REPAIRS WEST MIDLANDS LIMITED

Statement of Financial Position

As at 31 March 2026

	£	2026 £	£	2025 £
Called up share capital not paid		100		100
Fixed assets		24,356		58,552
Current assets	70,700		34,595
Creditors: amount falling due within one year	(34,499)		(32,920)
Net current assets/(liabilities)		36,201		1,675
Total assets less current liabilities		60,657		60,327
Net assets/(liabilities)		60,657		60,327


Capital and reserves		60,657		60,327

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

The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Signed on behalf of the board of directors:

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Gheorghe-Eusebiu-Claudiu Filip
Director

Date approved: 23 April 2026

SMART REPAIRS WEST MIDLANDS LIMITED

Notes to the Accounts

For the year ended 31 Mar 2026

Statutory Information

Smart Repairs West Midlands Limited is a private limited company, limited by shares, domiciled in England and Wales, registration number 14746740, registration address 160 Haybridge Road, Wellington, Telford, TF1 2NW, England.

The presentation currency is £ sterling.

Accounting Policies

Basis of accounting

The financial statements are prepared under the historical cost convention and in accordance with the FRS 105 Financial Reporting Standard for Micro Entities (effective January 2016).

Going Concern

The financial statements have been prepared on a going concern basis. The company's ongoing activities are dependent upon the continued support of the director who has undertaken to provide such support for the foreseeable future.

If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that may arise and to reclassify fixed assets as current assets and long term liabilities as current liabilities.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Website cost

Planning and operating costs for the company's website are charged to the profit and loss account as incurred.

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:

Motor Vehicles	33.33% Straight Line
Office Equipment	33.33% Straight Line

Tangible fixed assets

Cost or Valuation	Motor Vehicles	Office Equipment	Total
	£	£	£
At 01 April 2025	93,600	1,133	94,733
Additions	-	12,046	12,046
At 31 March 2026	93,600	13,179	106,779
Depreciation
At 01 April 2025	39,064	8,030	47,094
Charge for year	31,203	4,126	35,329
At 31 March 2026	70,267	12,156	82,423
Net book values
Closing balance as at 31 March 2026	23,333	1,023	24,356
Opening balance as at 01 April 2025	54,536	(6,897)	47,639

3.	Average number of employees Average number of employees during the year were 3 (2025: 2).