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Registered number: 15165610
The Smart Printing Company Limited
Unaudited Financial Statements
For the Period 1 October 2024 to 31 December 2025
Hitchens Consultancy Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 15165610
31 December 2025 30 September 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 65,143 70,774
65,143 70,774
CURRENT ASSETS
Debtors 6 103,994 168,823
Cash at bank and in hand 1,907 51,813
105,901 220,636
Creditors: Amounts Falling Due Within One Year 7 (198,015 ) (229,273 )
NET CURRENT ASSETS (LIABILITIES) (92,114 ) (8,637 )
TOTAL ASSETS LESS CURRENT LIABILITIES (26,971 ) 62,137
Creditors: Amounts Falling Due After More Than One Year 8 (78,174 ) (48,033 )
NET (LIABILITIES)/ASSETS (105,145 ) 14,104
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (105,245 ) 14,004
SHAREHOLDERS' FUNDS (105,145) 14,104
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Page 2
For the period 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Mark Bailey
Director
30/06/2026
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
The Smart Printing Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15165610 . The registered office is 25-29 Sandy Way, Yeadon, Leeds, LS19 7EW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 1 year.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 20% Reducing balance
Plant & Machinery 20% Reducing balance
Fixtures & Fittings 25% Reducing balance
Computer Equipment 25% Reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the period was: 4 (2024: 3)
4 3
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2024 2,500
As at 31 December 2025 2,500
Amortisation
As at 1 October 2024 2,500
As at 31 December 2025 2,500
...CONTINUED
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Net Book Value
As at 31 December 2025 -
As at 1 October 2024 -
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2024 8,023 74,445 3,309 3,091 88,868
Additions 5,674 4,695 - 625 10,994
As at 31 December 2025 13,697 79,140 3,309 3,716 99,862
Depreciation
As at 1 October 2024 1,605 14,889 827 773 18,094
Provided during the period 2,418 12,850 621 736 16,625
As at 31 December 2025 4,023 27,739 1,448 1,509 34,719
Net Book Value
As at 31 December 2025 9,674 51,401 1,861 2,207 65,143
As at 1 October 2024 6,418 59,556 2,482 2,318 70,774
6. Debtors
31 December 2025 30 September 2024
£ £
Due within one year
Trade debtors 101,636 153,135
Other debtors 2,358 15,688
103,994 168,823
7. Creditors: Amounts Falling Due Within One Year
31 December 2025 30 September 2024
£ £
Trade creditors 116,566 155,354
Other creditors 69,373 68,764
Taxation and social security 12,076 5,155
198,015 229,273
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8. Creditors: Amounts Falling Due After More Than One Year
31 December 2025 30 September 2024
£ £
Other creditors 78,174 48,033
9. Share Capital
31 December 2025 30 September 2024
£ £
Allotted, Called up and fully paid 100 100
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