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Company Registration No. 12814848 (England and Wales)
SM CAR SPECIALIST LTD Unaudited accounts for the year ended 31 August 2025
SM CAR SPECIALIST LTD Company Information for the year ended 31 August 2025
Director
Mirela Ticana
Company Number
12814848 (England and Wales)
Registered Office
Flat 19 6 Pressing Lane Material Store House Hayes UB3 1DR United Kingdom
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SM CAR SPECIALIST LTD Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
350
700
Current assets
Cash at bank and in hand
192
18
Creditors: amounts falling due within one year
5
(8,619)
(6,347)
Net current liabilities
(8,427)
(6,329)
Net liabilities
(8,077)
(5,629)
Capital and reserves
Called up share capital
6
100
100
Profit and loss account
(8,177)
(5,729)
Shareholders' funds
(8,077)
(5,629)
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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 25 May 2026 and were signed on its behalf by
Mirela Ticana Director Company Registration No. 12814848
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SM CAR SPECIALIST LTD Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
SM CAR SPECIALIST LTD is a private company, limited by shares, registered in England and Wales, registration number 12814848. The registered office is Flat 19 6 Pressing Lane, Material Store House, Hayes, UB3 1DR, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 September 2024
1,050
At 31 August 2025
1,050
Depreciation
At 1 September 2024
350
Charge for the year
350
At 31 August 2025
700
Net book value
At 31 August 2025
350
At 31 August 2024
700
5
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
-
40
Loans from directors
8,619
6,307
8,619
6,347
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SM CAR SPECIALIST LTD Notes to the Accounts for the year ended 31 August 2025
6
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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