| Smudges Wiltshire Ltd |
| Accountants' Report |
|
|
| Accountants' report to the director of |
| Smudges Wiltshire Ltd |
|
| You consider that the company is exempt from an audit for the year ended 31 March 2026. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. |
| In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account and the Balance Sheet from the accounting records of the company and on the basis of information and explanations you have given to us. |
| We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. |
|
| DG Accountants Limited |
| Small Business Specialists |
|
| 50a Criclade Road |
| Swindon |
|
|
| SN2 8AA |
|
| 13 May 2026 |
|
| Smudges Wiltshire Ltd |
| Registered number: |
14710500 |
| Balance Sheet |
| as at 31 March 2026 |
|
|
|
|
2026 |
|
|
2025 |
| £ |
£ |
| Called up share capital not paid |
|
|
|
- |
|
|
- |
| Fixed assets |
|
|
|
22,386 |
|
|
29,849 |
| Current assets |
|
|
21,584 |
|
|
5,172 |
| Prepayments and accrued income |
|
|
- |
|
|
- |
|
|
|
21,584 |
|
|
5,172 |
| Creditors: amounts falling due within one year |
|
|
(21,627) |
|
|
(22,059) |
| Net current liabilities |
|
|
|
(43) |
|
|
(16,887) |
| Total assets less current liabilities |
|
|
|
22,343 |
|
|
12,962 |
| Creditors: amounts falling due after more than one year |
|
|
|
- |
|
|
- |
| Provisions for liabilities |
|
|
|
- |
|
|
- |
| Accruals and deferred income |
|
|
|
(3,845) |
|
|
(3,446) |
| Net assets |
|
|
|
18,498 |
|
|
9,516 |
|
|
|
|
|
|
|
|
| Capital and reserves |
|
|
|
18,498 |
|
|
9,516 |
|
|
|
|
|
|
|
|
| Number |
Number |
| Average number of persons employed by the company |
2 |
|
|
2 |
| There are no loans to directors, guarantees made by the company on behalf of directors |
|
| The company has no capital commitments, pension commitments, other financial commitments and contingent liabilities |
|
| The company is a private company limited by shares and incorporated in England. Its registered office is 21 Ramsbury Drive, Hungerford, Berkshire,England RG17 0SG. |
|
| 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 member has not required the company to obtain an audit in accordance with section 476 of the Act. |
| The director acknowledges her 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 of the Companies Act 2006 and FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
| Mrs Theresa Nyreen Smith |
| Director |
| Approved by the board on 13 May 2026 |
|
| Smudges Wiltshire Ltd |
| Detailed profit and loss account items |
| for the year ended 31 March 2026 |
| This schedule does not form part of the statutory accounts |
|
|
|
2026 |
|
2025 |
| £ |
£ |
| Sales |
| Sales |
88,466 |
|
73,165 |
|
|
88,466 |
|
73,165 |
|
|
|
|
|
| Other income |
| Other operating income |
- |
|
- |
| Income from investments |
- |
|
- |
| Interest receivable |
- |
|
- |
|
|
- |
|
- |
|
|
|
|
|
| Cost of raw materials and consumables |
| Purchases |
2,486 |
|
725 |
| Decrease in stocks |
- |
|
- |
|
|
2,486 |
|
725 |
|
|
|
|
|
| Staff costs |
| Wages and salaries |
19,436 |
|
16,797 |
| Director's salary |
- |
|
- |
| Pensions |
- |
|
- |
| Bonuses |
- |
|
- |
| Employer's NI |
- |
|
- |
| Temporary staff and recruitment |
- |
|
- |
| Staff training and welfare |
- |
|
- |
| Travel and subsistence |
12 |
|
- |
| Motor expenses |
12,086 |
|
9,644 |
| Entertaining |
- |
|
- |
|
|
31,534 |
|
26,441 |
|
|
|
|
|
| Depreciation and other amounts written off assets |
| Depreciation |
7,462 |
|
1,616 |
| Amortisation of goodwill |
- |
|
- |
| Exceptional loss on the disposal of tangible fixed assets |
- |
|
1,600 |
| Exceptional loss on the disposal of investments |
- |
|
- |
|
|
7,462 |
|
3,216 |
|
|
|
|
|
| Other charges |
| Premises costs: |
|
Rent |
1,800 |
|
1,950 |
|
Rates |
- |
|
- |
|
Service charges |
- |
|
- |
|
Light and heat |
- |
|
- |
|
Cleaning |
- |
|
- |
|
Use of home |
- |
|
- |
|
|
1,800 |
|
1,950 |
| General administrative expenses: |
|
Telephone and fax |
1,550 |
|
1,445 |
|
Postage |
- |
|
- |
|
Stationery and printing |
- |
|
- |
|
Courier services |
- |
|
- |
|
Information and publications |
- |
|
- |
|
Subscriptions |
- |
|
- |
|
Bank charges |
10 |
|
11 |
|
Insurance |
- |
|
320 |
|
Equipment expensed |
- |
|
- |
|
Equipment hire |
- |
|
- |
|
Software |
- |
|
- |
|
Repairs and maintenance |
- |
|
- |
|
Bad debts |
- |
|
- |
|
Sundry expenses |
- |
|
- |
|
|
1,560 |
|
1,776 |
| Legal and professional costs: |
|
Audit fees |
1,886 |
|
1,728 |
|
Accountancy fees |
2,768 |
|
2,340 |
|
Solicitors fees |
- |
|
- |
|
Consultancy fees |
- |
|
- |
|
Management fees |
- |
|
- |
|
Advertising and PR |
- |
|
- |
|
Other legal and professional |
- |
|
- |
|
|
4,654 |
|
4,068 |
| Other |
|
Subcontractor costs |
- |
|
- |
|
Direct labour |
- |
|
- |
|
Carriage |
- |
|
- |
|
Discounts allowed |
- |
|
- |
|
Commissions payable |
- |
|
- |
|
Other direct costs |
- |
|
- |
|
Distribution costs |
- |
|
- |
|
Interest payable |
- |
|
- |
|
Non-equity dividends |
- |
|
- |
|
|
- |
|
- |
|
|
|
|
|
|
|
8,014 |
|
7,794 |
|
| Smudges Wiltshire Ltd |
| Detailed balance sheet items |
| as at 31 March 2026 |
| This schedule does not form part of the statutory accounts and should NOT be sent to HMRC |
|
|
|
2026 |
|
|
2025 |
| £ |
£ |
|
| Fixed assets |
| Intangible fixed assets |
- |
|
|
- |
| Land and buildings |
- |
|
|
- |
| Plant and machinery etc |
824 |
|
|
1,099 |
| Motor vehicles |
21,562 |
|
|
28,750 |
| Investments |
- |
|
|
- |
|
|
22,386 |
|
|
29,849 |
|
|
|
|
|
|
| Current assets |
| Stocks |
- |
|
|
- |
| Trade debtors |
- |
|
|
- |
| Other debtors |
- |
|
|
- |
| Investments held as current assets |
- |
|
|
- |
| Cash at bank and in hand |
21,584 |
|
|
5,172 |
|
|
21,584 |
|
|
5,172 |
|
|
|
|
|
|
| Prepayments and accrued income |
| Prepayments |
- |
|
|
- |
| Accrued income |
- |
|
|
- |
|
|
- |
|
|
- |
|
|
|
|
|
|
| Creditors: amounts falling due within one year |
| Non-equity preference shares |
- |
|
|
- |
| Bank loans and overdrafts |
|
- |
|
|
- |
| Obligations under finance lease and hire purchase contracts |
- |
|
|
- |
| Directors Loan Account |
13,001 |
|
|
16,501 |
| Trade creditors |
- |
|
|
- |
| Corporation tax |
8,157 |
|
|
5,047 |
| Other taxes and social security costs |
369 |
|
|
311 |
| Other creditors |
100 |
|
|
200 |
|
|
21,627 |
|
|
22,059 |
|
|
|
|
|
|
| Creditors: amounts falling due after more than one year |
| Non-equity preference shares |
- |
|
|
- |
| Bank loans |
|
- |
|
|
- |
| Obligations under finance lease and hire purchase contracts |
- |
|
|
- |
| Trade creditors |
- |
|
|
- |
| Other creditors |
- |
|
|
- |
|
|
- |
|
|
- |
|
|
|
|
|
|
| Accruals and deferred income |
| Accruals |
3,845 |
|
|
3,446 |
| Deferred income |
- |
|
|
- |
|
|
3,845 |
|
|
3,446 |
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
100 |
|
|
100 |
| Share premium |
- |
|
|
- |
| Profit and loss account |
18,398 |
|
|
9,416 |
|
|
18,498 |
|
|
9,516 |
|
|
|
|
|
|
| Profit and loss account |
| Brought forward |
9,416 |
|
|
(545) |
| Profit |
30,832 |
|
|
29,961 |
| Dividends |
(21,850) |
|
|
(20,000) |
|
|
18,398 |
|
|
9,416 |
|
|
|
|
|
|