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Registration number: 09715935

SMP Engineering Services Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 August 2025

SMP Engineering Services Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

SMP Engineering Services Limited

Company Information

Director | Mr Stephen Purcell

Registered office | 96 Rievaulx Avenue Billingham Cleveland England TS23 2BG

Accountants | HMB Accountants Limited 18a Manor Way Belasis Hall Technology Park Billingham TS23 4HN

SMP Engineering Services Limited

(Registration number: 09715935)
Balance Sheet as at 31 August 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 5,773 | 4,871
Current assets |  |  |
Debtors | 5 | 60,997 | 111,884
Cash at bank and in hand |  | 67,148 | 33,747
|  | 128,145 | 145,631
Creditors: Amounts falling due within one year | 6 | (10,350) | (13,204)
Net current assets |  | 117,795 | 132,427
Total assets less current liabilities |  | 123,568 | 137,298
Provisions for liabilities |  | (1,411) | (1,292)
Net assets |  | 122,157 | 136,006
Capital and reserves |  |  |
Called up share capital | 7 | 100 | 100
Retained earnings |  | 122,057 | 135,906
Shareholders' funds |  | 122,157 | 136,006

For the financial year ending 31 August 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 accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 15 August 2026

......................................... Mr Stephen Purcell Director

SMP Engineering Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
96 Rievaulx Avenue
Billingham
Cleveland
TS23 2BG
England

These financial statements were authorised for issue by the director on 15 August 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

SMP Engineering Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office Equipment | 25% R.B.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

SMP Engineering Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 September 2024 | 9,200 | 9,200
Additions | 2,827 | 2,827
At 31 August 2025 | 12,027 | 12,027
Depreciation
At 1 September 2024 | 4,329 | 4,329
Charge for the year | 1,925 | 1,925
At 31 August 2025 | 6,254 | 6,254
Carrying amount
At 31 August 2025 | 5,773 | 5,773
At 31 August 2024 | 4,871 | 4,871

5 | Debtors

| 2025 £ | 2024 £
Other debtors | 60,997 | 111,884
| 60,997 | 111,884

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 2,002 | 2,941
Accruals and deferred income | 1,933 | 1,841
Other creditors | 6,415 | 8,422
| 10,350 | 13,204

SMP Engineering Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Share capital of £1 each | 100 | 100 | 100 | 100

8 | Dividends

Final dividends paid

|  | 2025 £ |  | 2024 £
Final dividend |  | 42,000 |  | 15,000