SMC Lawns Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: NI722051

SMC Lawns Ltd

Filleted Unaudited Financial Statements

31 October 2025

SMC Lawns Ltd

Statement of Financial Position

31 October 2025

	31 Oct 25
Note	£	£

Fixed assets

Tangible assets	4		11,558

Current assets

Cash at bank and in hand	211

Creditors: amounts falling due within one year	5	15,242
		--------
Net current liabilities			15,031
			--------
Total assets less current liabilities			( 3,473)
			-------
Net liabilities			( 3,473)
			-------

Capital and reserves

Called up share capital		1
Profit and loss account		( 3,474)
		-------
Shareholder deficit		( 3,473)
		-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the period ending 31 October 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 member has not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 3 October 2026 , and are signed on behalf of the board by:

Mr S McCaughley
Director

Company registration number: NI722051

SMC Lawns Ltd

Notes to the Financial Statements

Period from 3 October 2024 to 31 October 2025

1. General information

The company is a private company limited by shares, registered in N Ireland. The address of the registered office is 36 River Glade Meadows, Lurgan, Co Armagh, BT66 8FE, N Ireland.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the 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 financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Transition to FRS 102

The entity transitioned from previous UK GAAP to FRS 102 as at 1 October 2024.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Plant & Machinery	-	20% reducing balance

4. Tangible assets

	Plant and machinery	Total
	£	£
Cost
At 3 October 2024	–	–
Additions	14,448	14,448
	--------	--------
At 31 October 2025	14,448	14,448
	--------	--------
Depreciation
At 3 October 2024	–	–
Charge for the period	2,890	2,890
	--------	--------
At 31 October 2025	2,890	2,890
	--------	--------
Carrying amount
At 31 October 2025	11,558	11,558
	--------	--------

5. Creditors: amounts falling due within one year

	31 Oct 25
	£
Other creditors	15,242
	--------