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Company Registration No. 13297569 (England and Wales)
SM COURIER SERVICES LIMITED Unaudited accounts for the year ended 31 March 2026
SM COURIER SERVICES LIMITED Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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SM COURIER SERVICES LIMITED Company Information for the year ended 31 March 2026
Director
MELIA, Stuart
Company Number
13297569 (England and Wales)
Registered Office
53 ST. JOHNS AVENUE HEBBURN NE31 2UB UNITED KINGDOM
Accountants
FIND TOTALS LTD Office 117, Regus The Axis Building, Maingate Gateshead Newcastle NE11 0NQ
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of SM COURIER SERVICES LIMITED for the year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of SM COURIER SERVICES LIMITED for the year ended 31 March 2026 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
This report is made solely to the Board of Directors of SM COURIER SERVICES LIMITED, as a body, in accordance with the terms of our engagement letter dated 1 April 2021. Our work has been undertaken solely to prepare for your approval the accounts of SM COURIER SERVICES LIMITED and state those matters that we have agreed to state to the Board of Directors of SM COURIER SERVICES LIMITED, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than SM COURIER SERVICES LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that SM COURIER SERVICES LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of SM COURIER SERVICES LIMITED. You consider that SM COURIER SERVICES LIMITED is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of SM COURIER SERVICES LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
FIND TOTALS LTD Chartered Accountants Office 117, Regus The Axis Building, Maingate Gateshead Newcastle NE11 0NQ 28 July 2026
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SM COURIER SERVICES LIMITED Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
29,908
39,878
Current assets
Debtors
5
2,045
2,045
Cash at bank and in hand
764
9,251
2,809
11,296
Creditors: amounts falling due within one year
6
623
(804)
Net current assets
3,432
10,492
Total assets less current liabilities
33,340
50,370
Creditors: amounts falling due after more than one year
7
(53,916)
(56,535)
Provisions for liabilities
Deferred tax
-
(10,116)
Net liabilities
(20,576)
(16,281)
Capital and reserves
Called up share capital
8
5
5
Profit and loss account
(20,581)
(16,286)
Shareholders' funds
(20,576)
(16,281)
For the year ending 31 March 2026 the company was entitled to exemption from audit 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 3 August 2026 and were signed on its behalf by
MELIA, Stuart Director Company Registration No. 13297569
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SM COURIER SERVICES LIMITED Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
SM COURIER SERVICES LIMITED is a private company, limited by shares, registered in England and Wales, registration number 13297569. The registered office is 53 ST. JOHNS AVENUE, HEBBURN, NE31 2UB, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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SM COURIER SERVICES LIMITED Notes to the Accounts for the year ended 31 March 2026
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 April 2025
70,457
At 31 March 2026
70,457
Depreciation
At 1 April 2025
30,579
Charge for the year
9,970
At 31 March 2026
40,549
Net book value
At 31 March 2026
29,908
At 31 March 2025
39,878
5
Debtors
2026
2025
£
£
Amounts falling due within one year
Trade debtors
2,045
2,045
6
Creditors: amounts falling due within one year
2026
2025
£
£
VAT
(354)
1,011
Obligations under finance leases and hire purchase contracts
4,233
4,233
Taxes and social security
(6,032)
(5,365)
Accruals
1,530
925
(623)
804
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Obligations under finance leases and hire purchase contracts
(4,252)
28,580
Other creditors
19,655
262
Loans from directors
38,513
27,693
53,916
56,535
8
Share capital
2026
2025
£
£
Allotted, called up and fully paid:
5 Ordinary shares of £1 each
5
5
9
Average number of employees
During the year the average number of employees was 4 (2025: 4).
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