SMT LABS UK LTD

Company Registration Number:
15615027 (England and Wales)

Unaudited statutory accounts for the year ended 30 April 2026

Period of accounts

Start date: 1 May 2025

End date: 30 April 2026

SMT LABS UK LTD

Contents of the Financial Statements

for the Period Ended 30 April 2026

Profit and loss
Balance sheet
Additional notes
Balance sheet notes

SMT LABS UK LTD

Profit And Loss Account

for the Period Ended 30 April 2026

2026 13 months to 30 April 2025


£
£
Turnover: 642,191 1,901
Cost of sales: ( 392,809 ) ( 1,536 )
Gross profit(or loss): 249,382 365
Distribution costs: 0 0
Administrative expenses: ( 357,852 ) ( 43,286 )
Other operating income: 0 0
Operating profit(or loss): (108,470) (42,921)
Interest receivable and similar income: 0 0
Interest payable and similar charges: ( 41,362 ) ( 7,384 )
Profit(or loss) before tax: (149,832) (50,305)
Tax: 0 0
Profit(or loss) for the financial year: (149,832) (50,305)

SMT LABS UK LTD

Balance sheet

As at 30 April 2026

Notes 2026 13 months to 30 April 2025


£
£
Called up share capital not paid: 0 0
Fixed assets
Intangible assets: 3 630,678 0
Tangible assets: 4 508,549 0
Investments:   0 0
Total fixed assets: 1,139,227 0
Current assets
Stocks: 5 911,034 0
Debtors: 6 690,895 1,901
Cash at bank and in hand: 83,744 24,559
Investments:   0 0
Total current assets: 1,685,673 26,460
Prepayments and accrued income: 143,625 17,744
Creditors: amounts falling due within one year: 7 ( 944,246 ) ( 65,257 )
Net current assets (liabilities): 885,052 (21,053)
Total assets less current liabilities: 2,024,279 ( 21,053)
Creditors: amounts falling due after more than one year:   0 0
Provision for liabilities: 0 0
Accruals and deferred income: ( 1,447,317 ) ( 48,363 )
Total net assets (liabilities): 576,962 (69,416)
Capital and reserves
Called up share capital: 1 1
Share premium account: 0 0
Other reserves: 0 0
Profit and loss account: 576,961 (69,417 )
Total Shareholders' funds: 576,962 (69,416)

The notes form part of these financial statements

SMT LABS UK LTD

Balance sheet statements

For the year ending 30 April 2026 the company was entitled to exemption 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 directors acknowledge their 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.

This report was approved by the board of directors on 14 May 2026
and signed on behalf of the board by:

Name: Richard Hodgson
Status: Director

The notes form part of these financial statements

SMT LABS UK LTD

Notes to the Financial Statements

for the Period Ended 30 April 2026

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Financial Reporting Standard 101

    Turnover policy

    Revenue is recognized at the time of shipment if no testing is being performed or at the completion of testing.

    Tangible fixed assets depreciation policy

    Straight line depreciation method The Fixed Asset Depreciable Lives Policy provides the maximum economic useful lives to be used for book depreciation of new assets Any changes to the economic useful lives should be reflected prospectively Leasehold improvements shorter of expected useful life or lease term Computer equipment and software 3 to 5 years Machinery and equipment 5 to 10 years Furniture, fixtures and office equipment 5 to 10 years Vehicles 10 years

SMT LABS UK LTD

Notes to the Financial Statements

for the Period Ended 30 April 2026

  • 2. Employees

    2026 13 months to 30 April 2025
    Average number of employees during the period 11 9

SMT LABS UK LTD

Notes to the Financial Statements

for the Period Ended 30 April 2026

3. Intangible assets

Goodwill Other Total
Cost £ £ £
At 1 May 2025 0 0 0
Additions 178,819 692,518 871,337
Disposals 0 0 0
Revaluations 0 0 0
Transfers 0 0 0
At 30 April 2026 178,819 692,518 871,337
Amortisation
At 1 May 2025 0 0 0
Charge for year 49,389 191,270 240,659
On disposals 0 0 0
Other adjustments 0 0 0
At 30 April 2026 49,389 191,270 240,659
Net book value
At 30 April 2026 129,430 501,248 630,678
At 30 April 2025 0 0 0

SMT LABS UK LTD

Notes to the Financial Statements

for the Period Ended 30 April 2026

4. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 May 2025 0 0 0 0 0 0
Additions 0 508,549 0 0 0 508,549
Disposals 0 0 0 0 0 0
Revaluations 0 0 0 0 0 0
Transfers 0 0 0 0 0 0
At 30 April 2026 0 508,549 0 0 0 508,549
Depreciation
At 1 May 2025 0 0 0 0 0 0
Charge for year 0 0 0 0 0 0
On disposals 0 0 0 0 0 0
Other adjustments 0 0 0 0 0 0
At 30 April 2026 0 0 0 0 0 0
Net book value
At 30 April 2026 0 508,549 0 0 0 508,549
At 30 April 2025 0 0 0 0 0 0

SMT LABS UK LTD

Notes to the Financial Statements

for the Period Ended 30 April 2026

5. Stocks

2026 13 months to 30 April 2025
£ £
Stocks 911,034 0
Payments on account 0 0
Total 911,034 0

SMT LABS UK LTD

Notes to the Financial Statements

for the Period Ended 30 April 2026

6. Debtors

2026 13 months to 30 April 2025
£ £
Trade debtors 690,895 1,901
Prepayments and accrued income 0 0
Other debtors 0 0
Total 690,895 1,901
Debtors due after more than one year: 0 0

SMT LABS UK LTD

Notes to the Financial Statements

for the Period Ended 30 April 2026

7. Creditors: amounts falling due within one year note

2026 13 months to 30 April 2025
£ £
Bank loans and overdrafts 0 0
Amounts due under finance leases and hire purchase contracts 0 0
Trade creditors 882,764 65,257
Taxation and social security 61,482 0
Accruals and deferred income 0 0
Other creditors 0 0
Total 944,246 65,257