| |
|
2025 |
|
2024 |
| |
|
£ |
£ |
|
£ |
£ |
| Current assets |
|
2,985 |
|
|
2,785 |
|
| Creditors: amount falling due within one year |
|
(5,501) |
|
|
(2,011) |
|
|
Net current assets
|
|
|
(2,516)
|
|
|
774
|
|
Total assets less current liabilities
|
|
|
(2,516) |
|
|
774 |
|
Net assets
|
|
|
(2,516) |
|
|
774 |
| |
|
|
|
|
|
|
|
Capital and reserves
|
|
|
(2,516) |
|
|
774 |
| |
NOTES TO THE ACCOUNTS
General Information
SMS FOODS AND CATERER LTD is a private company, limited by shares, registered in England and Wales, registration number 14512133, registration address 177 Hulverston Close, Sutton, SM2 6UA.
The presentation currency is £ sterling.
| 1. |
Accounting policies
Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The financial statements have been prepared on a going concern basis, whichassumes that the company will continue in operational existence for the foreseeable future. There will be continue financial support from Director and shareholder.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
|
| 2. |
Average number of employees
Average number of employees during the year was 1 (2024 : 1).
|
For the year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.
The members have agreed to the preparation of abridged accounts.
The financial statements were approved by the director on 20 July 2026 and were signed by: --------------------------------
Anwar IQBAL
Director |
1
|