SMF CONNECT LTD - Accounts

SMF CONNECT LTD
Contents Page
For the year ended 30 September 2025

Statement of Financial Position	1
Notes to the Financial Statements	2

Registered Number: 14388975 SMF CONNECT LTD
Statement of Financial Position
As at 30 September 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	37,389	-
		37,389	-
Current assets
Debtors		1	-
Cash at bank and in hand		25,491	1
		25,492	1
Creditors: amount falling due within one year		(1,450)	-
Net current assets		24,042	1

Total assets less current liabilities		61,431	1
Net assets		61,431	1

Capital and reserves
Called up share capital	4	90	1
Share Premium Account		61,411	-
Profit and loss account		(70)	-
Shareholders' funds		61,431	1

For the year ended 30 September 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 accounts for the year in question in accordance with section 476.
The director acknowledges 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 director on 15 September 2026 and were signed by:

-------------------------------
Simon Thomas HASSETT
Director

1

SMF CONNECT LTD
Notes to the Abridged Financial Statements
For the year ended 30 September 2025

General Information

SMF CONNECT LTD is a private company, limited by shares, registered in England and Wales, registration number 14388975, registration address TAGUS HOUSE, 9 OCEAN WAY , SOUTHAMPTON, Hampshire, SO14 3TJ.

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.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Development expenditures
Research and development expenditure is charged to the income statement in the period in which it is incurred. However, where the directors are satisfied as to the technical, commercial and financial viability of individual projects, development expenditure is deferred and amortised over 5 years during which the company is expected to benefit.

2.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

3.

Intangible fixed assets

Cost	Development Costs	Total
	£	£
At 01 October 2024	-	-
Additions	37,389	37,389
Disposals	-	-
At 30 September 2025	37,389	37,389
Amortisation
At 01 October 2024	-	-
Charge for year	-	-
On disposals	-	-
At 30 September 2025	-	-
Net book values
At 30 September 2025	37,389	37,389
At 30 September 2024	-	-

4.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
90 shares of £1.00 each	90		1
	90		1

2