SMR Properties Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 08415708 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

SMR PROPERTIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M Finch

Mrs C Finch

REGISTERED OFFICE:

Hillside

Albion Street

Chipping Norton

Oxfordshire

OX7 5BH

BUSINESS ADDRESS:

Woodthorpe

42 St Georges Crescent

WHITLEY BAY

Tyne and Wear

NE25 8BL

REGISTERED NUMBER:

08415708 (England and Wales)

ACCOUNTANTS:

Bronsens

Chartered Certified Accountants

Hillside

Albion Street

Chipping Norton

Oxfordshire

OX7 5BH

CURRENT ASSETS

Debtors

4

242,807

242,951

Cash at bank and in hand

23,651

23,633

266,458

266,584

CREDITORS

Amounts falling due within one year

5

45,112

NET CURRENT ASSETS

221,346

221,472

TOTAL ASSETS LESS CURRENT
LIABILITIES

221,346

221,472

CREDITORS

Amounts falling due after more than one
year

6

219,900

NET ASSETS

1,446

1,572

CAPITAL AND RESERVES

Called up share capital

7

100

Retained earnings

1,346

1,472

SHAREHOLDERS' FUNDS

1,446

1,572

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 Properties 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.

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.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Directors' current accounts

242,807

242,951

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Amounts owed to group undertakings

45,112

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.8.25

31.8.24

£

Amounts owed to group undertakings

219,900

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

100

Ordinary

£1

100

8.	RELATED PARTY DISCLOSURES

SMR Properties Limited and SMR Group 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 SMR Properties Limited.

At the balance sheet date SMR Group Limited was owed £219,900 (2024: £219,900) and is included in creditors.

Also at the balance sheet date SMR Projects Limited (another 100% owned subsidiary of SMR Group Limited) was owed £45,112 (2024 : £45,112) and is included in creditors.

9.	ULTIMATE PARENT COMPANY

The company is a wholly owned subsidiary undertaking of SMR Group Limited, a company incorporated in England & Wales.

The ultimate controlling parties are Mr & Mrs Finch, by virtue of their joint control of SMR Group Limited.