S.M. AUTO & BODY REPAIRS LTD


Director	NAGRA, Hardeep Darshan


Registered Address	Unit 17 The Arches Industrial
	Estate Spon End
	Coventry
	CV1 3JQ


Registered Number	04569054 (England and Wales)

Balance Sheet as at
30 November 2025

	Notes	30 Nov 2025		22 Dec 2024
		£	£	£	£
Fixed assets
Tangible assets	4		26,673		30,730
			26,673		30,730
Current assets
Debtors		32,723		16,334
Cash at bank and on hand		178,161		128,767
		210,884		145,101
Creditors amounts falling due within one year	5	(61,124)		(61,584)
Net current assets (liabilities)			149,760		83,517
Total assets less current liabilities			176,433		114,247
Net assets			176,433		114,247
Capital and reserves
Called up share capital			101		101
Profit and loss account			176,332		114,146
Shareholders' funds			176,433		114,247

The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 8 May 2026, and are signed on its behalf by:

NAGRA, Hardeep Darshan
Director
Registered Company No. 04569054

S.M. AUTO & BODY REPAIRS LTD

Notes to the Financial Statements
for the period ended 30 November 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

2.	Average number of employees


		2025		2024
	Average number of employees during the year	7		6

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 23 December 24	10,000	10,000
At 30 November 25	10,000	10,000
Amortisation and impairment
At 23 December 24	10,000	10,000
At 30 November 25	10,000	10,000
Net book value
At 30 November 25	-	-
At 22 December 24	-	-

4.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 23 December 24	76,168	5,750	8,462	90,380
Disposals	-	(5,750)	-	(5,750)
At 30 November 25	76,168	-	8,462	84,630
Depreciation and impairment
At 23 December 24	50,390	2,081	7,179	59,650
Charge for year	356	-	10	366
Revaluation surplus	-	-	21	21
On disposals	-	(2,080)	-	(2,080)
At 30 November 25	50,746	1	7,210	57,957
Net book value
At 30 November 25	25,422	(1)	1,252	26,673
At 22 December 24	25,778	3,669	1,283	30,730

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	13,262	11,402
Taxation and social security	43,861	43,510
Accrued liabilities and deferred income	4,001	6,672
Total	61,124	61,584