Smeaton Students Ltd


Director	Daniel William Robinson


Company Secretary	Daniel William Robinson


Registered Address	The Office 204 Central Park Towers
	28 Central Park Avenue
	Plymouth
	PL4 6NE


Registered Number	11735818 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		3,993		4,809
			3,993		4,809
Current assets
Debtors	4	76,047		81,946
Cash at bank and on hand		14,879		5,012
		90,926		86,958
Creditors amounts falling due within one year	5	(96,638)		(67,207)
Net current assets (liabilities)			(5,712)		19,751
Total assets less current liabilities			(1,719)		24,560
Creditors amounts falling due after one year	6		(8,627)		(11,151)
Provisions for liabilities	7		(758)		(1,274)
Net assets			(11,104)		12,135
Capital and reserves
Called up share capital			120		120
Profit and loss account			(11,224)		12,015
Shareholders' funds			(11,104)		12,135

The company was entitled to exemption from audit for this reporting period 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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 18 May 2026, and are signed on its behalf by:

Daniel William Robinson
Director
Registered Company No. 11735818

Smeaton Students Ltd

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	25
	Fixtures and fittings	20

2.	Average number of employees


		2025		2024
	Average number of employees during the year	4		3

3.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 January 25	10,181	2,976	13,157
Additions	373	-	373
At 31 December 25	10,554	2,976	13,530
Depreciation and impairment
At 01 January 25	6,713	1,635	8,348
Charge for year	921	268	1,189
At 31 December 25	7,634	1,903	9,537
Net book value
At 31 December 25	2,920	1,073	3,993
At 31 December 24	3,468	1,341	4,809

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	1,000	1,000
Other debtors	74,363	80,693
Prepayments and accrued income	684	253
Total	76,047	81,946

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	160	1,454
Bank borrowings and overdrafts	2,525	3,612
Taxation and social security	55,214	45,557
Other creditors	38,069	15,914
Accrued liabilities and deferred income	670	670
Total	96,638	67,207

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	8,627	11,151
Total	8,627	11,151

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	758	1,274
Total	758	1,274

8.	Directors advances, credits and guarantees

	Brought forward	Amount advanced	Amount repaid	Carried forward
	£	£	£	£
Daniel William Robinson	31,137	30,917	33,560	28,494
	31,137	30,917	33,560	28,494