ACCOUNTS - Final Accounts preparation

Registered number: 09738826

SMITH FAMILY TRUST CORPORATION LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2025

SMITH FAMILY TRUST CORPORATION LIMITED

REGISTERED NUMBER: 09738826

BALANCE SHEET

AS AT 31 AUGUST 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	98,500		98,500
Cash at bank and in hand	5	931		918
		99,431		99,418
Creditors: amounts falling due within one year	6	(66)		(63)
Net current assets			99,365		99,355
Total assets less current liabilities			99,365		99,355

Net assets			99,365		99,355

Capital and reserves
Called up share capital	100,000	100,000
Profit and loss account	(635)	(645)
	99,365	99,355

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit 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 financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 22 May 2026.

C Spires

Director

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SMITH FAMILY TRUST CORPORATION LIMITED

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 AUGUST 2025

	Called up share capital	Profit and loss account	Total equity
	£	£	£
At 1 September 2024	100,000	(645)	99,355
Comprehensive income for the year
Profit for the year	-	10	10
Total comprehensive income for the year	-	10	10
At 31 August 2025	100,000	(635)	99,365

The notes on pages 4 to 5 form part of these financial statements.

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SMITH FAMILY TRUST CORPORATION LIMITED

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 AUGUST 2024

	Called up share capital	Profit and loss account	Total equity
	£	£	£
At 1 September 2023	100,000	(656)	99,344
Comprehensive income for the year
Profit for the year	-	11	11
Total comprehensive income for the year	-	11	11
At 31 August 2024	100,000	(645)	99,355

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SMITH FAMILY TRUST CORPORATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1.	General information

Smith Family Trust Corporation Limited is a limited company domiciled and incorporated in England & Wales. The registered office is 1st Floor Cordy House, 87-95 Curtain Road, London, EC2A 3BS.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

2.2

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The Company has no employees (2024: NIL)

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SMITH FAMILY TRUST CORPORATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Debtors

					2025	2024
					£	£


Other debtors	98,500	98,500
	98,500	98,500

5.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	931	918
	931	918

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	60	60
Corporation tax	6	3
	66	63

7.	Related party transactions

At the year end £98,500 (2024: £98,500) was due to a company in which a director is the ultimate
controlling party.

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