Sm Accounting Services Ltd iXBRL

Sm Accounting Services Ltd

Unaudited Financial Statements

for the financial year ended 30 November 2025

Sm Accounting Services Ltd

Director and Other Information


Director	Mr S Moore


Company Registration Number	07425550


Registered Office and Business Address	The Owls
	Rode Lane
	Carleton Rode
	Norfolk
	NR16 1RQ


Accountants	ADP Accounting Ltd
	19 Farrow Close
	Mattishall
	Norfolk
	NR20 3SZ

Sm Accounting Services Ltd

Accountants Report

to the Director on the Compilation of the unaudited financial statements of Sm Accounting Services Ltd

for the financial year ended 30 November 2025

In accordance with our engagement letter and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled for your approval the financial statements of the company for the financial year ended 30 November 2025 as set out on pages to which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

This report is made solely to the director of Sm Accounting Services Ltd, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company’s Director that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and its director for our work or for this report.

As a firm regulated by the Association of Chartered Certified Accountants our work will be carried out in accordance with the Technical Factsheet 163 Audit Exempt Companies - ACCA Accounts Preparation Report and ISRS 4410 International Standard on Related Services -Compilation Engagements. ln carrying out this engagement we have complied with the ethical guidance laid down by the association relating to members undertaking the compilation of financial statements.

Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

<http://www.accaglobal.com/ie/en/technical-activities/technical-resources-search/2009/october/factsheet-163-audit-exempt-companies.html>

You have acknowledged on the Balance Sheet for the year ended 30 November 2025 your duty to ensure that Sm Accounting Services Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Sm Accounting Services Ltd. You consider that Sm Accounting Services Ltd is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of Sm Accounting Services Ltd. For this reason, we have not verified the adequacy, accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

__________________________________

ADP Accounting Ltd

19 Farrow Close

Mattishall

Norfolk

NR20 3SZ

27 August 2026

Sm Accounting Services Ltd

Profit and Loss Account

For the Financial Year Ended 30 November 2025

	2025		2024
	£		£

Turnover	43,846	29,321
Other income	752	927
Staff costs	(18,930)	(15,766)
Depreciation and other amounts written off assets	(390)	(566)
Other charges	(9,667)	(6,871)
	─────────	─────────
Profit before taxation	15,611	7,045
Tax	(2,797)	(1,446)
	─────────	─────────
Profit	12,814	5,599
	═════════	═════════

Sm Accounting Services Ltd

Company Registration Number: 07425550

Balance Sheet

as at 30 November 2025

	2025	2024
	£	£

Fixed Assets	2,928	2,039
	─────────	─────────
Current assets	65,629	74,416
Creditors: amounts falling due within one year	(3,418)	(1,643)
	─────────	─────────
Net Current Assets	62,211	72,773
	─────────	─────────
Total Assets less Current Liabilities	65,139	74,812
Creditors: amounts falling due after more than one year	-	(687)
Accruals and deferred income	(300)	(1,100)
	─────────	─────────
Net Assets	64,839	73,025
	═════════	═════════

Capital and Reserves	64,839	73,025
	═════════	═════════

Notes to the Financial statements

General Information

Sm Accounting Services Ltd is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 07425550. The registered office of the company is The Owls, Rode Lane, Carleton Rode, Norfolk, NR16 1RQ which is also the principal place of business of the company. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Employees

The average monthly number of employees, including director, during the financial year was 1, (2024 - 1).

2025

2024

Number

Number

Employees

═════════

Post-Balance Sheet Events

There have been no significant events affecting the company since the financial year-end.

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

These financial statements have been prepared in accordance with the provisions available to micro-entities in Part 15 of the Companies Act 2006 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.

Approved by the Director on 27 August 2026 and signed by:

________________________________

Mr S Moore

Director

Sm Accounting Services Ltd

Supplementary Information Relating to the Financial Statements

Trading Statement

For the Financial Year Ended 30 November 2025

	2025		2024
	£		£

Sales

43,846

29,321

─────────

Administrative expenses

Director's remuneration

15,330

12,166

Pension costs

3,600

3,600

Rent payable

520

520

Insurance

270

198

Repairs and maintenance

1,184

Printing, postage and stationery

265

199

Advertising

536

Telephone Broadband

588

1,063

Computer costs

1,983

1,625

Travelling and entertainment

2,695

2,329

Legal and professional

552

540

Bank charges

Bad debts

625

Subscriptions

381

335

Depreciation of tangible assets

390

566

─────────

28,987

23,203

─────────

Miscellaneous income

Bank interest	752	927
	─────────	─────────

Net profit	15,611	7,045
	═════════	═════════