REGISTERED NUMBER: 06117806 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

SMR GROUP LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr M Finch

Mrs C Finch

SECRETARY:

Mr M Finch

REGISTERED OFFICE:

Hillside

Albion Street

Chipping Norton

Oxfordshire

OX7 5BH

BUSINESS ADDRESS:

SMR House

Beaumont Close

BANBURY

Oxfordshire

OX16 1TG

REGISTERED NUMBER:

06117806 (England and Wales)

ACCOUNTANTS:

Bronsens

Chartered Certified Accountants

Hillside

Albion Street

Chipping Norton

Oxfordshire

OX7 5BH

FIXED ASSETS

Investments

4

200

200

CURRENT ASSETS

Debtors

5

323,136

219,900

Cash at bank

4,238

4,236

327,374

224,136

CREDITORS

Amounts falling due within one year

6

2,405

3,525

NET CURRENT ASSETS

324,969

220,611

TOTAL ASSETS LESS CURRENT LIABILITIES

325,169

220,811

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

325,069

220,711

SHAREHOLDERS' FUNDS

325,169

220,811

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 May 2026 and were signed on its behalf by:

Mr M Finch - Director

Mrs C Finch - Director

1.	STATUTORY INFORMATION

SMR Group Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 September 2024

and 31 August 2025

200

NET BOOK VALUE

At 31 August 2025

200

At 31 August 2024

200

The company's investments at the Balance Sheet date in the share capital of companies include the following:

SMR Projects Limited

Registered office:

Nature of business: Sale of concrete additives.

%

Class of shares:

holding

Ordinary £1

100.00

31.8.25

31.8.24

£

£

Aggregate capital and reserves

1,444,063

1,611,677

Loss for the year

(63,114

)

(45,002

)

SMR Properties Limited

Registered office:

Nature of business: Property investment

%

Class of shares:

holding

Ordinary £1

100.00

31.8.25

31.8.24

£

£

Aggregate capital and reserves

1,446

1,572

Loss for the year

(126

)

(11

)

5.

DEBTORS

31.8.25

31.8.24

£

£

Amounts falling due within one year:

Directors' current accounts

103,236

-

Amounts falling due after more than one year:

Amounts owed by group undertakings

219,900

219,900

Aggregate amounts

323,136

219,900

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Amounts owed to group undertakings

2,405

2,405

Directors' current accounts

-

1,120

2,405

3,525

7.	RELATED PARTY DISCLOSURES

SMR Group Limited, SMR Projects Limited, and SMR Properties Limited are deemed to be related parties in accordance with the Financial Reporting Standard 102 by virtue of SMR Group Limited owning 100% of the issued share capital of both SMR Projects Limited, and SMR Properties Limited.

As at 31 August 2025 SMR Group Limited owed SMR Projects Limited £2,405 (2024 - £2,405) and is included within creditors.

As at 31 August 2025 SMR Properties Limited owed SMR Group Limited £219,900 (2024 - £219,900) and is included within debtors.

8.	ULTIMATE CONTROLLING PARTY

The company was under the control of Mr M Finch & Mrs C Finch throughout the current and previous period by virtue of their shareholding.