S R SMITH & SONS LTD

S R SMITH & SONS LTD
Statement of Financial Position
As at 31 July 2025

	2025
	£	£
Fixed assets		5,558
Current assets	30,089
Creditors: amount falling due within one year	(13,434)
Net current assets		16,655
Total assets less current liabilities		22,213
Net assets		22,213


Capital and reserves		22,213

NOTES TO THE ACCOUNTS

General Information

S R SMITH & SONS LTD is a private company, limited by shares, registered in England and Wales, registration number 15820448, registration address 46 Gold Avenue, Brackley, NN13 6RB.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 – 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.

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.

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:

Motor Vehicles	25% Reducing Balance
Fixtures and Fittings	25% 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.

Tangible fixed assets

Cost or valuation	Motor Vehicles	Fixtures and Fittings	Total
	£	£	£
At 04 July 2024	-	-	-
Additions	5,500	1,340	6,840
Disposals	-	-	-
At 31 July 2025	5,500	1,340	6,840
Depreciation
At 04 July 2024	-	-	-
Charge for period	1,031	251	1,282
On disposals	-	-	-
At 31 July 2025	1,031	251	1,282
Net book values
Closing balance as at 31 July 2025	4,469	1,089	5,558
Opening balance as at 04 July 2024	-	-	-

3.	Average number of employees Average number of employees during the period was 0.

For the period ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.

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 accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 03 July 2026 and were signed on its behalf by:

--------------------------------
William Rhys Grashoff
Director

Registered Number: 15820448
England and Wales
S R SMITH & SONS LTD

Unaudited Financial Statements

Period of accounts Start date: 04 July 2024 End date: 31 July 2025