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Company Registration No. 13887871 (England and Wales)
SMITH & WILLIAMSON DEVELOPMENTS LIMITED Unaudited accounts for the year ended 31 December 2025
SMITH & WILLIAMSON DEVELOPMENTS LIMITED Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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SMITH & WILLIAMSON DEVELOPMENTS LIMITED Company Information for the year ended 31 December 2025
Directors
Carl Smith Carl Smith
Company Number
13887871 (England and Wales)
Registered Office
75 HALL LANE WEST WINCH KING'S LYNN NORFOLK PE33 0PJ UNITED KINGDOM
Accountants
ALMS Limited 12 Orchard Drive West Walton Cambs PE14 7EZ
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SMITH & WILLIAMSON DEVELOPMENTS LIMITED Accountants' report
Accountants' report to the board of directors of SMITH & WILLIAMSON DEVELOPMENTS LIMITED on the preparation of the unaudited statutory accounts for the year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of SMITH & WILLIAMSON DEVELOPMENTS LIMITED for the year ended 31 December 2025 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of SMITH & WILLIAMSON DEVELOPMENTS LIMITED, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of SMITH & WILLIAMSON DEVELOPMENTS LIMITED and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than SMITH & WILLIAMSON DEVELOPMENTS LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that SMITH & WILLIAMSON DEVELOPMENTS LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of SMITH & WILLIAMSON DEVELOPMENTS LIMITED. You consider that SMITH & WILLIAMSON DEVELOPMENTS LIMITED is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of SMITH & WILLIAMSON DEVELOPMENTS LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
ALMS Limited 12 Orchard Drive West Walton Cambs PE14 7EZ 16 June 2026
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SMITH & WILLIAMSON DEVELOPMENTS LIMITED Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
63,936 
65,676 
Current assets
Inventories
24,055 
4,750 
Debtors
5
9,029 
54,888 
Cash at bank and in hand
20,941 
21,749 
54,025 
81,387 
Creditors: amounts falling due within one year
6
(45,016)
(73,475)
Net current assets
9,009 
7,912 
Total assets less current liabilities
72,945 
73,588 
Creditors: amounts falling due after more than one year
7
(41,221)
(45,066)
Net assets
31,724 
28,522 
Capital and reserves
Called up share capital
200 
200 
Profit and loss account
31,524 
28,322 
Shareholders' funds
31,724 
28,522 
For the year ending 31 December 2025 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 directors acknowledge their 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 of Directors and authorised for issue on 16 June 2026 and were signed on its behalf by
Carl Smith Director Company Registration No. 13887871
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SMITH & WILLIAMSON DEVELOPMENTS LIMITED Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
SMITH & WILLIAMSON DEVELOPMENTS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 13887871. The registered office is 75 HALL LANE , WEST WINCH, KING'S LYNN, NORFOLK, PE33 0PJ, UNITED KINGDOM.
2
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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 cost
Motor vehicles
25% reducing balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2025
10,941 
67,153 
78,094 
Additions
316 
57,226 
57,542 
Disposals
- 
(55,908)
(55,908)
At 31 December 2025
11,257 
68,471 
79,728 
Depreciation
At 1 January 2025
5,917 
6,501 
12,418 
Charge for the year
2,188 
1,186 
3,374 
At 31 December 2025
8,105 
7,687 
15,792 
Net book value
At 31 December 2025
3,152 
60,784 
63,936 
At 31 December 2024
5,024 
60,652 
65,676 
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SMITH & WILLIAMSON DEVELOPMENTS LIMITED Notes to the Accounts for the year ended 31 December 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
9,029 
54,798 
Other debtors
- 
90 
9,029 
54,888 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
736 
6,863 
Obligations under finance leases and hire purchase contracts
6,311 
5,067 
Trade creditors
33,295 
58,235 
Taxes and social security
1,461 
2,420 
Loans from directors
2,148 
25 
Accruals
1,065 
865 
45,016 
73,475 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
41,221 
45,066 
8
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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