SMTW Consulting Limited iXBRL

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

436

582

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Current Assets

Debtors

400

400

Cash and cash equivalents

81,123

91,190

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81,523

91,590

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Creditors: amounts falling due within one year

(67,238)

(69,921)

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Net Current Assets

14,285

21,669

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Total Assets less Current Liabilities

14,721

22,251

Provisions for liabilities

(82)

(110)

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Net Assets

14,639

22,141

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Capital and Reserves

Called up share capital

100

100

Retained earnings

14,539

22,041

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Equity attributable to owners of the company

14,639

22,141

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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

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.

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.

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
		═════════	═════════	═════════

Capital commitments

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

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.