1 October 2024 false No description of principal activity Taxfiler 2024.6 SC782992business:PrivateLimitedCompanyLtd2024-10-012025-09-30 SC7829922024-09-30 SC7829922024-10-012025-09-30 SC782992business:AuditExempt-NoAccountantsReport2024-10-012025-09-30 SC782992business:FilletedAccounts2024-10-012025-09-30 SC7829922025-09-30 SC782992business:Director12024-10-012025-09-30 SC782992business:RegisteredOffice2024-10-012025-09-30 SC7829922024-09-30 SC782992core:WithinOneYear2025-09-30 SC782992core:WithinOneYear2024-09-30 SC782992core:AfterOneYear2025-09-30 SC782992core:AfterOneYear2024-09-30 SC782992core:ShareCapitalcore:PreviouslyStatedAmount2025-09-30 SC782992core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 SC782992core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-09-30 SC782992core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 SC782992core:PreviouslyStatedAmount2025-09-30 SC782992core:PreviouslyStatedAmount2024-09-30 SC782992business:SmallEntities2024-10-012025-09-30 SC782992countries:Scotland2024-10-012025-09-30 SC782992core:PlantMachinery2024-09-30 SC782992core:PlantMachinery2024-10-012025-09-30 SC782992core:PlantMachinery2025-09-30 SC7829922023-09-192024-09-30 iso4217:GBP xbrli:pure
Company Registration No. SC782992 (Scotland)
SMASH-TBJ (T/A) SMASH THE BURGER JOINT LTD Unaudited accounts for the year ended 30 September 2025
SMASH-TBJ (T/A) SMASH THE BURGER JOINT LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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SMASH-TBJ (T/A) SMASH THE BURGER JOINT LTD Company Information for the year ended 30 September 2025
Director
Monzur Ahmed
Company Number
SC782992 (Scotland)
Registered Office
4 Academy Street Dumfries DG1 1BY United Kingdom
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SMASH-TBJ (T/A) SMASH THE BURGER JOINT LTD Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
40,000 
45,000 
Current assets
Debtors
5
1,354 
- 
Cash at bank and in hand
14,157 
1,950 
15,511 
1,950 
Creditors: amounts falling due within one year
6
(4,571)
3,854 
Net current assets
10,940 
5,804 
Total assets less current liabilities
50,940 
50,804 
Creditors: amounts falling due after more than one year
7
(14,000)
(17,000)
Net assets
36,940 
33,804 
Capital and reserves
Called up share capital
40,770 
40,770 
Profit and loss account
(3,830)
(6,966)
Shareholders' funds
36,940 
33,804 
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 15 August 2026 and were signed on its behalf by
Monzur Ahmed Director Company Registration No. SC782992
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SMASH-TBJ (T/A) SMASH THE BURGER JOINT LTD Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
SMASH-TBJ (T/A) SMASH THE BURGER JOINT LTD is a private company, limited by shares, registered in Scotland, registration number SC782992. The registered office is 4 Academy Street, Dumfries, DG1 1BY, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 October 2024
45,000 
Disposals
(5,000)
At 30 September 2025
40,000 
Depreciation
At 30 September 2025
- 
Net book value
At 30 September 2025
40,000 
At 30 September 2024
45,000 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due after more than one year
Accrued income and prepayments
1,354 
- 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
4,571 
(3,854)
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SMASH-TBJ (T/A) SMASH THE BURGER JOINT LTD Notes to the Accounts for the year ended 30 September 2025
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
14,000 
17,000 
8
Average number of employees
During the year the average number of employees was 3 (2024: 6).
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