ACCOUNTS - Final Accounts

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.

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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.

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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.

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

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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