Company registration number: 00745938
Annual report and unaudited financial statements
for the year ended 31 December 2025
for
S.M.S. SEWING MACHINES (ECCLES) LIMITED
Pages for filing with the Registrar
Company registration number: 00745938
S.M.S. SEWING MACHINES (ECCLES) LIMITED
Balance sheet
as at 31 December 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 131,957 121,663
131,957 121,663
Current assets
Stocks 13,508 19,779
Debtors 5 11,623 10,231
Cash at bank and in hand 73,551 68,431
98,682 98,441
Creditors: amounts falling due within one year
6 (66,785) (53,273)
Net current assets 31,897 45,168
Total assets less current liabilities 163,854 166,831
Creditors: Amounts falling due after more than one year
(11,772) -
Provisions for liabilities (4,277) (1,740)
NET ASSETS 147,805 165,091
Capital and reserves
Called up share capital 3 3
Profit and loss account 147,802 165,088
TOTAL EQUITY 147,805 165,091
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 December 2025.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 00745938
S.M.S. SEWING MACHINES (ECCLES) LIMITED
Balance sheet - continued
as at 31 December 2025
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 21 July 2026 and signed on its behalf by:
Mr S Bamber, Director
21 July 2026
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S.M.S. SEWING MACHINES (ECCLES) LIMITED
Notes to the financial statements
for the year ended 31 December 2025
1 Company information
S.M.S. SEWING MACHINES (ECCLES) LIMITED is a private company registered in England and Wales. Its registered number is 00745938. The company is limited by shares. Its registered office is 445 -449 Liverpool Road, Eccles, Greater Manchester, M30 7HY.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings:
Freehold property - 1% straight line
Plant and machinery etc.:
Plant and machinery - 20% straight line
Motor vehicles - 20% straight line
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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S.M.S. SEWING MACHINES (ECCLES) LIMITED
Notes to the financial statements - continued
for the year ended 31 December 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that been enacted or substantively enacted by the balance sheet date and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 6 (2024 - 6).
4 Tangible fixed assets
Land and buildings
Plant and machinery etc.

Totals
£ £ £
Cost
At 1 January 2025 130,117 89,139 219,256
Additions - 17,396 17,396
At 31 December 2025 130,117 106,535 236,652
Depreciation
At 1 January 2025 16,916 80,677 97,593
Charge for year 1,299 5,803 7,102
At 31 December 2025 18,215 86,480 104,695
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S.M.S. SEWING MACHINES (ECCLES) LIMITED
Notes to the financial statements - continued
for the year ended 31 December 2025
4 Tangible fixed assets - continued
Net book value
At 31 December 2025 111,902 20,055 131,957
At 31 December 2024 113,201 8,462 121,663
5 Debtors
2025 2024
£ £
Trade debtors 6,729 5,230
Other debtors 250 -
Prepayments and accrued income 4,644 5,001
11,623 10,231
6 Creditors: amounts falling due within one year
2025 2024
£ £
Trade creditors 29,175 18,995
Amounts owed to directors 619 1,027
Contract liabilities 2,995 -
Other creditors 65 -
Taxation 18,866 23,727
Social security and other tax 12,815 7,696
Accruals and deferred income 2,250 1,828
66,785 53,273
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