SMBI_Consulting_Limited_31_Dec_2025_companies_house_set_of

SMBI Consulting Limited

Statement of Financial Position

31 December 2025

		31 Dec 2025		31 Dec 2024
	Note	£		£
Fixed assets
Tangible assets	5	32		157
Current assets
Debtors	6	8,836		10,408
Cash at bank and in hand		1,180		86,597
		10,016		97,005
Creditors: amounts falling due within one year	7	(10,043	)	(23,219	)
Net current (liabilities)/assets		(27	)	73,786
Total assets less current liabilities		5		73,943
Capital and reserves
Called up share capital		5		5
Profit and loss account		-		73,938
Shareholders funds		5		73,943

For the period ending

31 December 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 financial statements for the period in question in accordance with section 476;
The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

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.

These

financial statements

were approved by the board of directors and authorised for issue on

28 August 2026

, and are signed on behalf of the board by:

Mr Salim Mahrouch

Director

Company registration number:

11123465

SMBI Consulting Limited

Notes to the Financial Statements

Period ended

31 December 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

Bramhall House, 14 Ack Lane East

Bramhall

Stockport

SK7 2BY

, United Kingdom.

2 Statement of compliance

These

financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The

financial statements

have been prepared on the historical cost basis, as modified by the revaluation of certain assets.

The

financial statements

are prepared in sterling, which is the functional currency of the company.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.

Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Office equipment

33% straight line

4 Average number of employees

The average number of persons employed by the company during the period was

(2024:

1.00

5 Tangible assets

	Plant and machinery etc.
	£
Cost
At 1 January 2025 and 31 December 2025	375
Depreciation
At 1 January 2025	218
Charge	125
At 31 December 2025	343
Carrying amount
At 31 December 2025	32
At 31 December 2024	157

6 Debtors

	31 Dec 2025		31 Dec 2024
	£		£
Other debtors	8,836		10,408

7 Creditors: amounts falling due within one year

	31 Dec 2025	31 Dec 2024
	£	£
Taxation and social security	471	13,732
Other creditors	9,572	9,487
	10,043	23,219

8 Director's advances, credit and guarantees

During the period, SMBI Consulting Limited made an unsecured interest free loan to Mr S Mahrouch to the value of £22,358. This loan is repayable on demand and in full.