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Registered number: 13252790 SMLC INVESTMENTS LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
SMLC INVESTMENTS LTD REGISTERED NUMBER: 13252790 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note | £ | £ | £ | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 50 |  | 50
|  |  | 50 |  | 50
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 1,398,880 |  | 1,451,603 |
Cash at bank and in hand | 6 | 155 |  | 1 |
|  | 1,399,035 |  | 1,451,604 |
Creditors: amounts falling due within one year | 7 | (1,069,359) |  | (1,190,737) |
Net current assets |  |  | 329,676 |  | 260,867
Total assets less current liabilities |  |  | 329,726 |  | 260,917
Net assets |  |  | 329,726 |  | 260,917
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 5 |  | 5
Profit and loss account |  |  | 329,721 |  | 260,912
|  |  | 329,726 |  | 260,917
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SMLC INVESTMENTS LTD REGISTERED NUMBER: 13252790 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2025 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 financial statements have been prepared 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 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 2 June 2026.
S P Roue
Director
The notes on pages 3 to 5 form part of these financial statements. Page 2
SMLC INVESTMENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
SMLC Investments Ltd is a company limited by shares, incorporated in England and Wales. The address of the registered office is 3 Brook Business Centre, Cowley Mill Road, Uxbridge, Middlesex, UB8 2FX. The company is a holding company. 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 requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Interest income
Interest income is recognised in the Statement of comprehensive income using the effective interest method.
| 2.3 | Taxation
Tax is recognised in the Statement of comprehensive income 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 reporting date in the countries where the Company operates and generates income.
| 2.4 | Investments
Investments in associates are held at cost less impairment.
| 2.5 | 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.
| 2.6 | 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. Page 3
SMLC INVESTMENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2. Accounting policies (continued)
| 2.7 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Fixed asset investments
|  | Investments in associates
|  | £
| Cost |
| At 1 January 2025 | 50
| At 31 December 2025 | 50
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 1,398,880 | 1,451,603
|  | 1,398,880 | 1,451,603
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 155 | 1
|  | 155 | 1
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SMLC INVESTMENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 22,934 | 24,711
| Other creditors | 1,044,925 | 1,164,526
| Accruals and deferred income | 1,500 | 1,500
|  | 1,069,359 | 1,190,737
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 Ordinary shares of £0.01 each | 1 | 1
|  | 100 A Preference shares of £0.01 each | 1 | 1
|  | 100 B Preference shares of £0.01 each | 1 | 1
|  | 100 C Preference shares of £0.01 each | 1 | 1
|  | 100 D Preference shares of £0.01 each | 1 | 1
|  |  | 5 | 5
| The Ordinary shares have full rights in respect of voting, dividends and capital distributions. The A Preference shares, B Preference shares, C Preference shares and D Preference shares do not entitle the holders to voting rights or capital distributions, apart from reclaiming the capital paid up, but can receive dividends. Dividends can be declared at different rates on different classes of shares.
9. | Related party transactions
| During the year, interest of £94,177 (2024 - £101,330) was charged by the company to companies controlled by the director. Included within other debtors is an amount of £1,398,876 (2024 - £1,451,599) due from companies controlled by the director. Included within other creditors is a balance of £1,044,925 (2024 - £1,164,526) due to the director.
10. | Controlling party
The ultimate controlling party is S P Roue by virtue of his shareholding.
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