Smith & Ericsson Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 12297484

Smith & Ericsson Limited

Filleted Unaudited Financial Statements

30 November 2025

Smith & Ericsson Limited

Financial Statements

Year ended 30 November 2025

Contents	Page

Officers and professional advisers	1

Chartered certified accountants report to the director on the preparation of the unaudited statutory financial statements	2

Statement of financial position	3

Notes to the financial statements	4

Smith & Ericsson Limited

Officers and Professional Advisers

Director	R K Ericsson

Registered office	33 Pollards Hill South
	London
	SW16 4LW

Accountants	Complete Accounting Solutions
	Chartered Certified Accountants
	727-729 High Road
	London
	N12 0BP

Smith & Ericsson Limited

Chartered Certified Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Smith & Ericsson Limited

Year ended 30 November 2025

As described on the statement of financial position, the director of the company is responsible for the preparation of the financial statements for the year ended 30 November 2025, which comprise the statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

Complete Accounting Solutions Chartered Certified Accountants

727-729 High Road London N12 0BP

13 August 2026

Smith & Ericsson Limited

Statement of Financial Position

30 November 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	728	1,393

Current assets

Debtors	6	65,023	74,388

Creditors: amounts falling due within one year	7	65,749	75,335
		--------	--------
Net current liabilities		726	947
		----	-------
Total assets less current liabilities		2	446

Creditors: amounts falling due after more than one year	8	–	444
		----	----
Net assets		2	2
		----	----

Capital and reserves

Called up share capital	2	2
	----	----
Shareholders funds	2	2
	----	----

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 13 February 2026 , and are signed on behalf of the board by:

R K Ericsson
Director

Company registration number: 12297484

Smith & Ericsson Limited

Notes to the Financial Statements

Year ended 30 November 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 33 Pollards Hill South, London, SW16 4LW.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

In our opinion, on the basis of information and enquiries that are pertinent to the company's circumstances and which we believe to be adequate, it is appropriate to continue to treat the company as a going concern. In particular we believe that adequate cash resources will be available to cover the company's requirements for working capital for at least twelve months from the date of signing the financial statements.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Equipment	-	33% straight line

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Tangible assets

	Equipment
	£
Cost
At 1 December 2024 and 30 November 2025	2,710
	-------
Depreciation
At 1 December 2024	1,317
Charge for the year	665
	-------
At 30 November 2025	1,982
	-------
Carrying amount
At 30 November 2025	728
	-------
At 30 November 2024	1,393
	-------

6. Debtors

	2025	2024
	£	£
Other debtors	65,023	74,388
	--------	--------

The debtors above include the following amounts falling due after more than one year:

	2025	2024
	£	£
Other debtors	19,960	28,612
	--------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	3,967	23,180
Trade creditors	1,298	1,297
Corporation tax	47,989	39,840
Social security and other taxes	6,420	3,134
Other creditors	6,075	7,884
	--------	--------
	65,749	75,335
	--------	--------

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	–	444
	----	----