SMC KITCHENS & JOINERY LTD

SMC KITCHENS & JOINERY LTD
Contents Page
For the year ended 31 January 2026

Statement of Financial Position	1
Notes to the Financial Statements	2

SMC KITCHENS & JOINERY LTD
Statement of Financial Position
As at 31 January 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	21,622	329
		21,622	329
Current assets
Debtors		9,664	28,191
Cash at bank and in hand		38,129	15,237
		47,793	43,428
Creditors: amount falling due within one year		(16,262)	(18,470)
Net current assets		31,531	24,958

Total assets less current liabilities		53,153	25,287
Creditors: amount falling due after more than one year		(25,244)	0
Net assets		27,909	25,287

Capital and reserves
Called up share capital		100	100
Profit and loss account		27,809	25,187
Shareholders' funds		27,909	25,287

For the year ended 31 January 2026 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 year 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 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 05 September 2026 and were signed on its behalf by:

-------------------------------
William Scott MCNALLY
Director

1

SMC KITCHENS & JOINERY LTD
Notes to the Abridged Financial Statements
For the year ended 31 January 2026

General Information

SMC KITCHENS & JOINERY LTD is a private company, limited by shares, registered in Scotland, registration number SC652499, registration address 94 HOPE STREET, SUITE 2.11 GLASGOW, G2 6PH.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – 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 as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

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:

Plant and Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance

2.	Average number of employees Average number of employees during the year was 1 (2025 : 0).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Total
	£	£	£
At 01 February 2025	438	-	438
Additions	-	28,500	28,500
Disposals	-	-	-
At 31 January 2026	438	28,500	28,938
Depreciation
At 01 February 2025	109	-	109
Charge for year	82	7,125	7,207
On disposals	-	-	-
At 31 January 2026	191	7,125	7,316
Net book values
Closing balance as at 31 January 2026	247	21,375	21,622
Opening balance as at 01 February 2025	329	-	329

2

Registered Number: SC652499
Scotland
SMC KITCHENS & JOINERY LTD

Abridged Accounts

Period of accounts Start date: 01 February 2025 End date: 31 January 2026