Caseware UK (AP4) 2025.0.91 2025.0.91 2025-11-30 2025-11-30 false false 2 No description of principal activity 2024-11-27 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 16103704 2024-11-26 16103704 2024-11-27 2025-11-30 16103704 2023-11-27 2024-11-26 16103704 2025-11-30 16103704 c:Director2 2024-11-27 2025-11-30 16103704 d:Buildings 2024-11-27 2025-11-30 16103704 d:Buildings 2025-11-30 16103704 d:CurrentFinancialInstruments 2025-11-30 16103704 d:Non-currentFinancialInstruments 2025-11-30 16103704 d:CurrentFinancialInstruments d:WithinOneYear 2025-11-30 16103704 d:Non-currentFinancialInstruments d:AfterOneYear 2025-11-30 16103704 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-11-30 16103704 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-11-30 16103704 d:ShareCapital 2025-11-30 16103704 d:RetainedEarningsAccumulatedLosses 2025-11-30 16103704 c:FRS102 2024-11-27 2025-11-30 16103704 c:AuditExempt-NoAccountantsReport 2024-11-27 2025-11-30 16103704 c:FullAccounts 2024-11-27 2025-11-30 16103704 c:PrivateLimitedCompanyLtd 2024-11-27 2025-11-30 16103704 e:PoundSterling 2024-11-27 2025-11-30 iso4217:GBP xbrli:pure

Registered number: 16103704 S M DEVELOPMENTS (NW) LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 30 NOVEMBER 2025
S M DEVELOPMENTS (NW) LIMITED REGISTERED NUMBER: 16103704 STATEMENT OF FINANCIAL POSITION AS AT 30 NOVEMBER 2025
|  | 2025
Note |  | £
Fixed assets |  |  |
Tangible assets |  |  | 170,543
|  |  | 170,543
Current assets |  |  |
Cash at bank and in hand |  | 1,666 |
|  | 1,666 |
Creditors: amounts falling due within one year |  | (60,250) |
Net current (liabilities)/assets |  |  | (58,584)
Total assets less current liabilities |  |  | 111,959
Creditors: amounts falling due after more than one year |  |  | (113,879)
Net (liabilities)/assets |  |  | (1,920)
Capital and reserves |  |  |
Called up share capital |  |  | 100
Profit and loss account |  |  | (2,020)
|  |  | (1,920)
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 17 July 2026. Page 1
S M DEVELOPMENTS (NW) LIMITED REGISTERED NUMBER: 16103704 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 NOVEMBER 2025
Thomas Sims
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
S M DEVELOPMENTS (NW) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 NOVEMBER 2025
1. | General information
S M Developments (NW) Limited is a private company limited by shares, registered in the United Kingdom number 16103704. Its registered office is Manor House, 35 St. Thomas’s Road, Chorley, Lancashire, PR7 1HP. During the period, the principal activity of the company was that of other letting of real estate. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Borrowing costs
All borrowing costs are recognised in profit or loss in the period in which they are incurred. Page 3
S M DEVELOPMENTS (NW) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | Nil
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.5 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.6 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the period was 2.
Page 4
S M DEVELOPMENTS (NW) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 NOVEMBER 2025
4. | Tangible fixed assets
|  | Freehold property
|  | £
| Cost or valuation |
| Additions | 170,543
| At 30 November 2025 | 170,543
| Net book value |
| At 30 November 2025 | 170,543
5. | Cash and cash equivalents
|  |  |  |  | 2025
|  |  |  |  | £
| Cash at bank and in hand | 1,666
|  | 1,666
Page 5
S M DEVELOPMENTS (NW) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 NOVEMBER 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Bank loans | 6,871
| Other creditors | 52,179
| Accruals and deferred income | 1,200
|  | 60,250
| The following liabilities were secured:
|  |  |  |  | 2025
|  |  |  |  | £
| Bank loans | 6,871
|  | 6,871
| Details of security provided:
The Mortgage Works (UK) PLC amounting to £6,871 is secured
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025
|  |  |  |  | £
| Bank loans | 113,879
|  | 113,879
| The following liabilities were secured:
|  |  |  |  | 2025
|  |  |  |  | £
| Bank loans | 113,879
|  | 113,879
| Details of security provided:
The Mortgage Works (UK) PLC amounting to £113,879 is secured Page 6
S M DEVELOPMENTS (NW) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 NOVEMBER 2025
8. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025
|  |  |  |  | £
| Amounts falling due within one year |
| Bank loans | 6,871
|  | 6,871
| Amounts falling due 1-2 years |
| Bank loans | 6,871
|  | 6,871
| Amounts falling due 2-5 years |
| Bank loans | 107,009
|  | 107,009
|  | 120,751
Page 7