BrightAccountsProduction v1.0.0 v1.0.0 2025-04-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The company provides bookkeeping services 23 June 2026 0 0 07997684 2026-03-31 07997684 2025-03-31 07997684 2024-03-31 07997684 2025-04-01 2026-03-31 07997684 2024-04-01 2025-03-31 07997684 uk-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 07997684 uk-curr:PoundSterling 2025-04-01 2026-03-31 07997684 uk-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 07997684 uk-bus:FullAccounts 2025-04-01 2026-03-31 07997684 uk-core:ShareCapital 2026-03-31 07997684 uk-core:ShareCapital 2025-03-31 07997684 uk-core:RetainedEarningsAccumulatedLosses 2026-03-31 07997684 uk-core:RetainedEarningsAccumulatedLosses 2025-03-31 07997684 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2026-03-31 07997684 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-03-31 07997684 uk-bus:FRS102 2025-04-01 2026-03-31 07997684 uk-core:PlantMachinery 2025-04-01 2026-03-31 07997684 uk-core:WithinOneYear 2026-03-31 07997684 uk-core:WithinOneYear 2025-03-31 07997684 uk-core:EmployeeBenefits 2025-03-31 07997684 uk-core:EmployeeBenefits 2025-04-01 2026-03-31 07997684 uk-core:AcceleratedTaxDepreciationDeferredTax 2026-03-31 07997684 uk-core:TaxLossesCarry-forwardsDeferredTax 2026-03-31 07997684 uk-core:OtherDeferredTax 2026-03-31 07997684 uk-core:RevaluationPropertyPlantEquipmentDeferredTax 2026-03-31 07997684 uk-core:EmployeeBenefits 2026-03-31 07997684 2025-04-01 2026-03-31 07997684 uk-bus:Director1 2025-04-01 2026-03-31 07997684 uk-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 xbrli:pure iso4217:GBP xbrli:shares

SMTW Consulting Limited

Unaudited Financial Statements

for the financial year ended 31 March 2026

SMTW Consulting Limited

Company Registration Number: 07997684

STATEMENT OF FINANCIAL POSITION

as at 31 March 2026

|  |  | 2026 |  | 2025
|  | Notes | £ |  | £
Non-Current Assets

Property, plant and equipment |  | 4 | 436 |  | 582
|  |  | ───────── |  | ─────────
Current Assets

Debtors |  | 5 | 400 |  | 400
Cash and cash equivalents |  |  | 81,123 |  | 91,190
|  |  | ───────── |  | ─────────
|  |  | 81,523 |  | 91,590
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 6 | (67,238) |  | (69,921)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 14,285 |  | 21,669
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 14,721 |  | 22,251
Provisions for liabilities |  | 7 | (82) |  | (110)
|  |  | ───────── |  | ─────────
Net Assets |  |  | 14,639 |  | 22,141
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 100 |  | 100
Retained earnings |  |  | 14,539 |  | 22,041
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 14,639 |  | 22,141
|  |  | ═════════ |  | ═════════
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 company has taken advantage of the exemption under section 444 not to file the Income Statement and Director's Report.

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 23 June 2026

________________________________ |  |  |  |  |
Mrs S Walsh |  |  |  |  |
Director |  |  |  |  |

SMTW Consulting Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2026

1. | General Information
| SMTW Consulting Limited is a company limited by shares incorporated and registered in the England and Wales. The registered number of the company is 07997684. The registered office of the company is Langdon House, 48 Court Road, Eltham, London, SE9 5NP which is also the principal place of business of the company. The company provides bookkeeping services. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 March 2026 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the historical cost basis. The financial statements are prepared in Sterling, which is the functional currency of the entity, and to the nearest ?1.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Property, plant and equipment and depreciation
| Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:
|  | Plant and machinery | - | 25% Reducing balance
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.

3. | Employees
| The average monthly number of employees, including director, during the financial year was 1, (2025 - 1).

4. | Property, plant and equipment
|  | Plant and | Total
|  | machinery |
|  | £ | £
| Cost
| At 1 April 2025 | 2,377 | 2,377
|  | ───────── | ─────────
| At 31 March 2026 | 2,377 | 2,377
|  | ───────── | ─────────
| Depreciation
| At 1 April 2025 | 1,795 | 1,795
| Charge for the financial year | 146 | 146
|  | ───────── | ─────────
| At 31 March 2026 | 1,941 | 1,941
|  | ───────── | ─────────
| Net book value
| At 31 March 2026 | 436 | 436
|  | ═════════ | ═════════
| At 31 March 2025 | 582 | 582
|  | ═════════ | ═════════

5. | Debtors | 2026 | 2025
|  | £ | £
| Trade debtors | 400 | 400
|  | ═════════ | ═════════

6. | Creditors | 2026 | 2025
| Amounts falling due within one year | £ | £
| Taxation | 4,718 | 7,438
| Director's current account | 61,590 | 61,590
| Accruals | 930 | 893
|  | ───────── | ─────────
|  | 67,238 | 69,921
|  | ═════════ | ═════════

7. | Provisions for liabilities
| The amounts provided for deferred taxation are analysed below:
|  | Capital | Total | Total
|  | allowances |  |
|  |  | 2026 | 2025
|  | £ | £ | £
| At financial year start | 110 | 110 | 147
| Charged to profit and loss | (28) | (28) | (37)
|  | ───────── | ───────── | ─────────
| At financial year end | 82 | 82 | 110
|  | ═════════ | ═════════ | ═════════

8. | Capital commitments
| The company had no material capital commitments at the financial year-ended 31 March 2026.

9. | Director's advances, credits and guarantees
| Included in other creditors is an amount of £61,590 (2025: £61,590) owed to S. Walsh in respect of her directors loan account. This loan is unsecured, interest free and repayable on demand.

10. | Controlling interest
| The ultimate controlling party is Mrs S Walsh, the director of the company, who owns 100% of the issued share capital.

11. | Events After the End of the Reporting Period
| There have been no significant events affecting the company since the financial year-end.