Company registration number: 12736852
Annual report and unaudited financial statements
for the year ended 31 July 2026
for
Smithurst Solutions Limited
Pages for filing with the Registrar
Company registration number: 12736852
Smithurst Solutions Limited
Balance sheet
as at 31 July 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 1,353 1,012
1,353 1,012
Current assets
Debtors 5 5,398 27,491
Cash at bank and in hand 16,654 4,798
22,052 32,289
Creditors: amounts falling due within one year
6 (21,802) (26,247)
Net current assets 250 6,042
Total assets less current liabilities 1,603 7,054
Creditors: Amounts falling due after more than one year
7 (400) -
Provisions for liabilities (154) (220)
NET ASSETS 1,049 6,834
Capital and reserves
Called up share capital 100 100
Profit and loss account 949 6,734
TOTAL EQUITY 1,049 6,834
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 July 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 12736852
Smithurst Solutions Limited
Balance sheet - continued
as at 31 July 2026
The 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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr A Smithurst, Director
7 September 2026
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Smithurst Solutions Limited
Notes to the financial statements
for the year ended 31 July 2026
1 Company information
Smithurst Solutions Limited is a private company registered in ********. Its registered number is 12736852. The company is limited by shares. Its registered office is 28 Carr Road, Calverley, Leeds, West Yorkshire, LS28 5RH.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Changes in accounting policies
Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter: Computer equipment 35% reducing balance Other office equipment 25% reducing balance / over period of finance lease



Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Office equipment:
Computer equipment - 35% reducing balance
Other office equipment - 25% reducing balance / over the period of the finance lease
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Smithurst Solutions Limited
Notes to the financial statements - continued
for the year ended 31 July 2026
2 Accounting policies - continued
Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that been enacted or substantively enacted by the balance sheet date and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.
3 Average number of employees
During the year the average number of employees was 2 (2025 - 2).
4 Tangible fixed assets
Office equipment
£
Cost
At 1 August 2025 3,064
Additions 1,009
At 31 July 2026 4,073
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Smithurst Solutions Limited
Notes to the financial statements - continued
for the year ended 31 July 2026
4 Tangible fixed assets - continued
Depreciation
At 1 August 2025 2,052
Charge for year 668
At 31 July 2026 2,720
Net book value
At 31 July 2026 1,353
At 31 July 2025 1,012
5 Debtors
2026 2025
£ £
Trade debtors 4,420 6,394
Other debtors 978 21,097
5,398 27,491
6 Creditors: amounts falling due within one year
2026 2025
£ £
Hire purchase and finance leases 285 -
Other creditors 2,375 3,267
Taxation 13,712 17,080
Social security and other tax 5,430 5,900
21,802 26,247
Of the creditors falling due within and after more that one year, the net obligations under hire purchase and finance lease contracts totalling £685 (2025 - £Nil) are secured.
7 Creditors: amounts falling due after more than one year
2026 2025
£ £
Hire purchase and finance leases 400 -
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Smithurst Solutions Limited
Notes to the financial statements - continued
for the year ended 31 July 2026
8 Advances, credit and guarantees granted to the director
The following advances and credits to a director subsisted during the years ended 31 July 2026 and 31 July 2025.
2026 2025
£ £
A J Smithurst
Balance outstanding at start of year 20,000 -
Amounts repaid (20,000) -
Balance outstanding at end of year - -
The advance was repaid on 7 October 2025 and interest was charged at 2.25% per annum.
9 Related party transactions
During the year, total dividends of £57,000 (2025 - £55,000) were paid to the directors.
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