REGISTERED NUMBER: 11661908 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 DECEMBER 2024 TO 31 MAY 2026

FOR

SMART PICKLE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

A Oversby-Powell

REGISTERED OFFICE:

Unit 5 Motorway Industrial Estate

Forstal Road

Aylesford

Kent

ME20 7AF

REGISTERED NUMBER:

11661908 (England and Wales)

ACCOUNTANTS:

SHPD Accountants

10 Littlebourne Road

Maidstone

Kent

ME14 5QP

FIXED ASSETS

Tangible assets

4

-

1,426

CURRENT ASSETS

Debtors

5

30,329

152,136

Cash at bank

-

2,246

30,329

154,382

CREDITORS

Amounts falling due within one year

6

30,328

57,878

NET CURRENT ASSETS

1

96,504

TOTAL ASSETS LESS CURRENT LIABILITIES

1

97,930

CREDITORS

Amounts falling due after more than one year

7

-

(17,186

)

PROVISIONS FOR LIABILITIES

-

(357

)

NET ASSETS

1

80,387

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

-

80,386

1

80,387

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 August 2026 and were signed by:

A Oversby-Powell - Director

1.	STATUTORY INFORMATION

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost and 20% on cost

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

8,898

Disposals

(8,898

)

At 31 May 2026

-

DEPRECIATION

At 1 December 2024

7,472

Charge for period

1,095

Eliminated on disposal

(8,567

)

At 31 May 2026

-

NET BOOK VALUE

At 31 May 2026

-

At 30 November 2024

1,426

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2024

£

£

Trade debtors

-

63

Amounts owed by group undertakings

-

130,233

Other debtors

30,329

21,840

30,329

152,136

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2024

£

£

Bank loans and overdrafts

1,632

6,212

Hire purchase contracts

-

6,700

Trade creditors

-

1,107

Taxation and social security

7,057

32,324

Other creditors

21,639

11,535

30,328

57,878

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2024

£

£

Bank loans

-

3,696

Hire purchase contracts

-

13,490

-

17,186

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 May 2026 and the year ended 30 November 2024:

2026

2024

£

£

A Oversby-Powell

Balance outstanding at start of period

-

2,400

Amounts advanced

30,329

-

Amounts repaid

-

(2,400

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

30,329

-

As at the balance sheet date, a balance of £30,329 was owed by the director to the company. This balance was repaid in full after the period-end.

9.	RELATED PARTY DISCLOSURES

During the period, total dividends of £109,400 (2024 - £84,279) were paid to the director .

10.	ULTIMATE CONTROLLING PARTY

The controlling party is A Oversby-Powell.