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Registered Number: 06367536
England and Wales

 

 

 

S & M BORTESHI LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 October 2024

End date: 30 September 2025

S & M Borteshi Limited
Contents Page
For the year ended 30 September 2025
Director Mr Solomis Georgiou Georgiou
Registered Number 06367536
Registered Office 106 GLASCOTE ROAD
GLASCOTE
TAMWORTH
B77 2AA
Accountants Marneros Marcus & Co Limited
First Floor Hagley Court
40 Vicarage Road Edgbaston
Birmingham
B153EZ
1
 
 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Intangible fixed assets 3 230,181    230,181 
Tangible fixed assets 4 44,390    35,744 
274,571    265,925 
Current assets      
Stocks 5 815    560 
Debtors 6 6,372    105,166 
Cash at bank and in hand 110,993    82,987 
118,180    188,713 
Creditors: amount falling due within one year 7 (49,010)   (59,203)
Net current assets 69,170    129,510 
 
Total assets less current liabilities 343,741    395,435 
Creditors: amount falling due after more than one year 8 (177,572)   (174,909)
Net assets 166,169    220,526 
 

Capital and reserves 		     
Called up share capital 100    100 
Profit and loss account 166,069    220,426 
Shareholders' funds 166,169    220,526 
 


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

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 28 August 2026 and were signed on its behalf by:


-------------------------------
Mr Solomis Georgiou Georgiou
Director
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General Information
S & M Borteshi Limited is a private company, limited by shares, registered in England and Wales, registration number 06367536, registration address 106 GLASCOTE ROAD, GLASCOTE, TAMWORTH, B77 2AA.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 10% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 6 (2024 : 7).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 October 2024 230,181    230,181 
Additions -    - 
Disposals -    - 
At 30 September 2025 230,181    230,181 
Net book values
At 30 September 2025 230,181    230,181 
At 30 September 2024 230,181    230,181 


4.

Tangible fixed assets

Cost or valuation Land and Buildings   Fixtures and Fittings   Total
  £   £   £
At 01 October 2024 25,001    47,293    72,294 
Additions -    -    - 
Disposals -    -    - 
At 30 September 2025 25,001    47,293    72,294 
Depreciation
At 01 October 2024 -    25,750    25,750 
Charge for year -    2,154    2,154 
On disposals -    -    - 
At 30 September 2025 -    27,904    27,904 
Net book values
Closing balance as at 30 September 2025 25,001    19,389    44,390 
Opening balance as at 01 October 2024 25,001    10,743    35,744 


5.

Stocks

2025
£		   2024
£
Stocks 815    560 
815    560 

6.

Debtors: amounts falling due within one year

2025
£		   2024
£
PAYE & Social Security -    585 
Directors' Current Accounts 6,372    104,581 
6,372    105,166 

7.

Creditors: amount falling due within one year

2025
£		   2024
£
Trade Creditors 13,702    6,888 
Corporation Tax 12,343    30,795 
PAYE & Social Security 88    - 
Accrued Expenses 1,976    1,782 
VAT 20,901    19,738 
49,010    59,203 

8.

Creditors: amount falling due after more than one year

2025
£		   2024
£
Bank Loans & Overdrafts -    174,909 
Other Creditors 177,572    - 
177,572    174,909 

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