Company registration number: 14354383
Annual report and unaudited financial statements
for the year ended 30 September 2025
for
Smoke & Peppers (Ldn) Ltd
Pages for filing with the Registrar
Company registration number: 14354383
Smoke & Peppers (Ldn) Ltd
Balance sheet
as at 30 September 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 30,804 15,305
Investments 5 200,000 -
230,804 15,305
Current assets
Stocks 51,285 50,269
Debtors 6 126,958 85,942
Cash at bank and in hand 17,981 15,742
196,224 151,953
Creditors: amounts falling due within one year
7 (336,399) (90,016)
Net current (liabilities)/assets (140,175) 61,937
Total assets less current liabilities 90,629 77,242
NET ASSETS 90,629 77,242
Capital and reserves
Called up share capital 1 1
Profit and loss account 90,628 77,241
TOTAL EQUITY 90,629 77,242
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 September 2025.
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 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: 14354383
Smoke & Peppers (Ldn) Ltd
Balance sheet - continued
as at 30 September 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.
Signed by:
Mrs S Ibrahim, Director
3 June 2026
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Smoke & Peppers (Ldn) Ltd
Notes to the financial statements
for the year ended 30 September 2025
1 Company information
Smoke & Peppers (Ldn) Ltd is a private company registered in England and Wales. Its registered number is 14354383. The company is limited by shares. Its registered office is 434 Leyton High Road, Leyton, London, E10 6QE.
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.
Presentation currency
The company’s financial statements are presented in sterling.
Going concern
In preparing these financial statements, the director has 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 director takes 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 director considers 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.
Plant and machinery etc.:
Fixtures & fittings - 20% reducing balance
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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Smoke & Peppers (Ldn) Ltd
Notes to the financial statements - continued
for the year ended 30 September 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current 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 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.
3 Average number of employees
During the year the average number of employees was 20 (2024 - 16).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 October 2024 21,237
Additions 23,200
At 30 September 2025 44,437
Depreciation
At 1 October 2024 5,932
Charge for year 7,701
At 30 September 2025 13,633
Net book value
At 30 September 2025 30,804
At 30 September 2024 15,305
Cost or valuation at 30 September 2025 is represented by:
Plant and machinery etc.

£
Valuation in 2024 21,237
Valuation in 2025 23,199
Cost -
44,437
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Smoke & Peppers (Ldn) Ltd
Notes to the financial statements - continued
for the year ended 30 September 2025
4 Tangible fixed assets - continued
If ENTER REVALUED CLASS had not been revalued, it would have been included at the following historical cost:
2025 2024
£ £
Cost 44,437 -
Accumulated depreciation 13,633 -
5 Fixed asset investments
Investments other than loans
Other investments other than loans


£
Cost
Additions 200,000
At 30 September 2025 200,000
Net book value
At 30 September 2025 200,000
At 30 September 2024 -
6 Debtors
2025 2024
£ £
Trade debtors 124,459 13,442
Prepayments and accrued income 2,499 72,500
126,958 85,942
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Smoke & Peppers (Ldn) Ltd
Notes to the financial statements - continued
for the year ended 30 September 2025
7 Creditors: amounts falling due within one year
2025 2024
£ £
Other loans 146,996 -
Trade creditors 118,214 43,212
Taxation 7,923 12,179
VAT payable 25,901 21,152
Social security and other tax 37,365 13,473
336,399 90,016
8 Share capital
Called up, issued and fully paid 1 Ordinary shares of £1 each 1 ( 2024-1 )

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