1 May 2025 false No description of principal activity Taxfiler 2024.6 09560714 business:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 09560714 2025-04-30 09560714 2025-05-01 2026-04-30 09560714 business:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 09560714 business:FilletedAccounts 2025-05-01 2026-04-30 09560714 2026-04-30 09560714 business:Director1 2025-05-01 2026-04-30 09560714 business:Director2 2025-05-01 2026-04-30 09560714 business:RegisteredOffice 2025-05-01 2026-04-30 09560714 2025-04-30 09560714 core:WithinOneYear 2026-04-30 09560714 core:WithinOneYear 2025-04-30 09560714 core:ShareCapital core:PreviouslyStatedAmount 2026-04-30 09560714 core:ShareCapital core:PreviouslyStatedAmount 2025-04-30 09560714 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2026-04-30 09560714 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-04-30 09560714 core:PreviouslyStatedAmount 2026-04-30 09560714 core:PreviouslyStatedAmount 2025-04-30 09560714 business:SmallEntities 2025-05-01 2026-04-30 09560714 countries:EnglandWales 2025-05-01 2026-04-30 09560714 core:PlantMachinery 2025-05-01 2026-04-30 09560714 core:MotorVehicles 2025-05-01 2026-04-30 09560714 core:PlantMachinery 2025-04-30 09560714 core:MotorVehicles 2025-04-30 09560714 core:PlantMachinery 2026-04-30 09560714 core:MotorVehicles 2026-04-30 09560714 2024-05-01 2025-04-30 iso4217:GBP xbrli:pure
Company Registration No. 09560714 (England and Wales)
R M SMITH CONSTRUCTION LTD Unaudited accounts for the year ended 30 April 2026
R M SMITH CONSTRUCTION LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
R M SMITH CONSTRUCTION LTD Company Information for the year ended 30 April 2026
Directors
Robin Maurice Smith Tina Smith
Company Number
09560714 (England and Wales)
Registered Office
POST OFFICE VAULTS 4 Market Place WANTAGE Oxfordshire OX12 8AT United Kingdom
Accountants
J JENKIN & ASSOCIATES LIMITED POST OFFICE VAULTS 4 MARKET PLACE WANTAGE OXFORDSHIRE OX12 8AT
- 3 -
R M SMITH CONSTRUCTION LTD Statement of financial position as at 30 April 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
77,342
67,040
Current assets
Inventories
85,759
66,384
Debtors
5
185
58,687
Cash at bank and in hand
107,882
99,591
193,826
224,662
Creditors: amounts falling due within one year
6
(70,148)
(63,084)
Net current assets
123,678
161,578
Total assets less current liabilities
201,020
228,618
Provisions for liabilities
Deferred tax
(14,696)
-
Net assets
186,324
228,618
Capital and reserves
Called up share capital
2
2
Profit and loss account
186,322
228,616
Shareholders' funds
186,324
228,618
For the year ending 30 April 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 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 21 June 2026 and were signed on its behalf by
Robin Maurice Smith Director Company Registration No. 09560714
- 4 -
R M SMITH CONSTRUCTION LTD Notes to the Accounts for the year ended 30 April 2026
1
Statutory information
R M SMITH CONSTRUCTION LTD is a private company, limited by shares, registered in England and Wales, registration number 09560714. The registered office is POST OFFICE VAULTS, 4 Market Place, WANTAGE, Oxfordshire, OX12 8AT, 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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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
25% Straight Line
Motor vehicles
25% Straight Line
Inventories
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.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
- 5 -
R M SMITH CONSTRUCTION LTD Notes to the Accounts for the year ended 30 April 2026
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 May 2025
3,834
90,095
93,929
Additions
1,391
32,035
33,426
At 30 April 2026
5,225
122,130
127,355
Depreciation
At 1 May 2025
2,308
24,581
26,889
Charge for the year
600
22,524
23,124
At 30 April 2026
2,908
47,105
50,013
Net book value
At 30 April 2026
2,317
75,025
77,342
At 30 April 2025
1,526
65,514
67,040
5
Debtors
2026
2025
£
£
Amounts falling due within one year
Trade debtors
185
45,950
Deferred tax asset
-
12,737
185
58,687
6
Creditors: amounts falling due within one year
2026
2025
£
£
VAT
12,892
11,881
Trade creditors
28,007
15,713
Taxes and social security
27,669
33,653
Loans from directors
380
637
Accruals
1,200
1,200
70,148
63,084
7
Average number of employees
During the year the average number of employees was 2 (2025: 2).
- 6 -