1 January 2025 v2026.37.1 limited_company_frs_102_section_1a_v1_1_4 companies_houseSoftwaretruetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP138143052025-01-012025-12-31138143052025-12-31138143052024-12-3113814305core:WithinOneYear2025-12-3113814305core:WithinOneYear2024-12-3113814305core:ShareCapital2025-12-3113814305core:ShareCapital2024-12-3113814305core:RetainedEarningsAccumulatedLosses2025-12-3113814305core:RetainedEarningsAccumulatedLosses2024-12-3113814305bus:Director12025-01-012025-12-3113814305bus:RegisteredOffice2025-01-012025-12-311381430512025-01-012025-12-3113814305countries:EnglandWales2025-01-012025-12-3113814305bus:AuditExemptWithAccountantsReport2025-01-012025-12-3113814305bus:PrivateLimitedCompanyLtd2025-01-012025-12-3113814305bus:SmallEntities2025-01-012025-12-3113814305bus:FullAccounts2025-01-012025-12-31
Company registration number:
13814305
Smmu Ltd
Unaudited Filleted Financial Statements for the year ended
31 December 2025
Smmu Ltd
Report to the board of directors on the preparation of the unaudited statutory financial statements of Smmu Ltd
Year ended
31 December 2025
As described on the statement of financial position, the Board of Directors of
Smmu Ltd
are responsible for the preparation of the
financial statements
for the year ended
31 December 2025
, which comprise the income statement, statement of financial position, statement of changes in equity and related notes. This report is made solely to the directors of SMMU LTD, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of SMMU LTD and state those matters that we have agreed to state to the directors, as a body, in this report in accordance with the requirements of Institute of Financial Accountants (IFA). To the fullest extent permitted by the law, we do not accept or assume responsibility to anyone other than SMMU LTD and its directors as a body for our work or for this report.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions I have compiled these unaudited
financial statements
in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.
Proacc Associates Ltd
1087 Stockport road
Manchester
M19 2RE
United Kingdom
Date:
23 September 2026
Smmu Ltd
Statement of Financial Position
31 December 2025
20252024
Note££
Current assets    
Cash at bank and in hand
810
 
810
 
Creditors: amounts falling due within one year 5
(385
 )
(385
 )
Net current assets
425
 
425
 
Total assets less current liabilities 425   425  
Capital and reserves    
Called up share capital
100
 
100
 
Profit and loss account
325
 
325
 
Shareholders funds
425
 
425
 
No significant accounting transactions as defined by section 1169 of the Companies Act 2006 occurred in the current year.
For the year ending
31 December 2025
, the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.
Director's responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
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.
These
financial statements
were approved by the board of directors and authorised for issue on
23 September 2026
, and are signed on behalf of the board by:
Mirza Umar Farooq Baig
Director
Company registration number:
13814305
Smmu Ltd
Notes to the Financial Statements
Year ended
31 December 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
192 Church Street
,
Eccles
,
M30 0LZ
, United Kingdom. The company is engaged in other retail sale in non-specialised stores.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Income Statement

The company is dormant as defined in section 1169 of the Companies Act 2006. The company incurred no significant transactions during the current year.

4 Average number of employees

The average number of persons employed by the company during the year was nil (2024: nil).

5 Creditors: amounts falling due within one year

20252024
££
Taxation and social security
135
 
135
 
Other creditors
250
 
250
 
385
 
385