Company Registration No. 13997599 (England and Wales)
SM EUROPE FASHIONS LTD
Unaudited accounts
for the year ended 31 March 2026
SM EUROPE FASHIONS LTD
Unaudited accounts
Contents
SM EUROPE FASHIONS LTD
Company Information
for the year ended 31 March 2026
Director
Sergio Orlando Martins Rocha
Company Number
13997599 (England and Wales)
Registered Office
Unit 6
Far Green Industrial Estate
Chell Street
Stoke-on-Trent
Staffordshire
ST1 6AZ
England
Accountants
Taxsolvers
108 Belgrave Gate
Leicester
Leicestershire
LE1 3GR
SM EUROPE FASHIONS LTD
Statement of financial position
as at 31 March 2026
Tangible assets
15,716
22,288
Inventories
477,500
780,000
Cash at bank and in hand
282,254
342,694
Creditors: amounts falling due within one year
(692,566)
(1,082,633)
Net current assets
67,188
47,220
Called up share capital
100
100
Profit and loss account
82,804
69,408
Shareholders' funds
82,904
69,508
For the year ending 31 March 2026 the company was entitled to exemption from audit 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 4 June 2026 and were signed on its behalf by
Sergio Orlando Martins Rocha
Director
Company Registration No. 13997599
SM EUROPE FASHIONS LTD
Notes to the Accounts
for the year ended 31 March 2026
SM EUROPE FASHIONS LTD is a private company, limited by shares, registered in England and Wales, registration number 13997599. The registered office is Unit 6, Far Green Industrial Estate, Chell Street, Stoke-on-Trent, Staffordshire, ST1 6AZ, England.
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Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% on Straight Line method
Motor vehicles
25% on reducing balance
Fixtures & fittings
25% on reducing balance
Computer equipment
33.33% on Straight Line method
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 April 2025
9,935
23,650
5,069
1,074
39,728
At 31 March 2026
9,935
23,650
5,069
1,074
39,728
At 1 April 2025
5,271
10,544
1,267
358
17,440
Charge for the year
1,987
3,277
950
358
6,572
At 31 March 2026
7,258
13,821
2,217
716
24,012
At 31 March 2026
2,677
9,829
2,852
358
15,716
At 31 March 2025
4,664
13,106
3,802
716
22,288
SM EUROPE FASHIONS LTD
Notes to the Accounts
for the year ended 31 March 2026
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2026
2025
Trade creditors
615,487
958,161
Amounts owed to group undertakings and other participating interests
10,000
10,000
Taxes and social security
1,769
10,893
Loans from directors
7,000
7,000
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Average number of employees
During the year the average number of employees was 3 (2025: 2).