Company Registration No. 14634535 (England and Wales)
B Smith Engineering Consultancy Limited
Unaudited accounts
for the year ended 28 February 2026
B Smith Engineering Consultancy Limited
Unaudited accounts
Contents
B Smith Engineering Consultancy Limited
Company Information
for the year ended 28 February 2026
Company Number
14634535 (England and Wales)
Registered Office
C/O 365 Accounts Ltd
44 Brookwood Road Millbrook
Southampton
Hampshire
SO16 9AJ
England
Accountants
365 Accounts Ltd
44 Brookwood Road
Southampton
Hampshire
SO16 9AJ
B Smith Engineering Consultancy Limited
Statement of financial position
as at 28 February 2026
Cash at bank and in hand
19,233
26,991
Creditors: amounts falling due within one year
(34,118)
(26,756)
Net current assets
49,819
38,835
Total assets less current liabilities
66,387
38,835
Creditors: amounts falling due after more than one year
(12,699)
-
Called up share capital
2
2
Profit and loss account
53,686
38,833
Shareholders' funds
53,688
38,835
For the year ending 28 February 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 director acknowledges his 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 and authorised for issue on 8 July 2026 and were signed on its behalf by
Ben Samuel Smith
Director
Company Registration No. 14634535
B Smith Engineering Consultancy Limited
Notes to the Accounts
for the year ended 28 February 2026
B Smith Engineering Consultancy Limited is a private company, limited by shares, registered in England and Wales, registration number 14634535. The registered office is C/O 365 Accounts Ltd, 44 Brookwood Road Millbrook, Southampton, Hampshire, SO16 9AJ, England.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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 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:
Motor vehicles
25% reducing balance
Computer equipment
33% reducing balance
4
Tangible fixed assets
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
Additions
15,950
1,161
17,111
At 28 February 2026
15,950
1,161
17,111
Charge for the year
332
211
543
At 28 February 2026
332
211
543
At 28 February 2026
15,618
950
16,568
B Smith Engineering Consultancy Limited
Notes to the Accounts
for the year ended 28 February 2026
Amounts falling due within one year
Trade debtors
19,217
14,508
Other debtors
45,487
24,092
6
Creditors: amounts falling due within one year
2026
2025
Obligations under finance leases and hire purchase contracts
2,252
-
Taxes and social security
14,508
20,667
7
Creditors: amounts falling due after more than one year
2026
2025
Obligations under finance leases and hire purchase contracts
12,699
-
During the year the company maintained a loan account with its director Mr. Ben Samuel Smith. As at the year end date the
company owed its director Mr. Ben Samuel Smith £nil (2025 - £14).
9
Transactions with related parties
As at the year end date the company was owed by Smith Serviced Accommodation Ltd a related company under common control an amount of £45,487 (2025 - £24,092). No interest is accruing on this balance.
10
Average number of employees
During the year the average number of employees was 2 (2025: 2).