Registration number: 05991342

Michael Smoker Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Michael Smoker Limited

Company Information

Director

Mr M Smoker

Registered office

Mole End Shorts Green Lane Motcombe Dorset SP7 9PA

Accountants

Nicola Brookes Chartered AccountantMole End Shorts Green Lane Motcombe Dorset SP7 9PA

Michael Smoker Limited

(Registration number: 05991342)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	6,836	9,114
Current assets
Stocks		3,000	3,250
Debtors	5	83,409	123,656
Cash at bank and in hand		2,270	148
		88,679	127,054
Creditors: Amounts falling due within one year	6	(40,808)	(52,764)
Net current assets		47,871	74,290
Total assets less current liabilities		54,707	83,404
Creditors: Amounts falling due after more than one year	6	(1,667)	(11,667)
Provisions for liabilities		(1,298)	(1,891)
Net assets		51,742	69,846
Capital and reserves
Called up share capital		100	100
Retained earnings		51,642	69,746
Shareholders' funds		51,742	69,846

For the financial year ending 31 January 2026 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; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 15 October 2026
 

Mr M Smoker Director

Michael Smoker Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Mole End
Shorts Green Lane
Motcombe
Dorset
SP7 9PA

These financial statements were authorised for issue by the director on 15 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Michael Smoker Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	20% Reducing balance
Motor vehicles	20% Reducing balance

Stocks

Stocks are stated at the lower of cost and net realisable. Cost is determined using the first-in, first-out method and includes all costs bringing stocks to their current location and condition.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2025 - 2).

Michael Smoker Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

4	Tangible assets

	Plant and machinery £	Motor vehicles  £	Total £
Cost or valuation
At 1 February 2025	1,126	28,765	29,891
At 31 January 2026	1,126	28,765	29,891
Depreciation
At 1 February 2025	1,113	19,664	20,777
Charge for the year	3	2,275	2,278
At 31 January 2026	1,116	21,939	23,055
Carrying amount
At 31 January 2026	10	6,826	6,836
At 31 January 2025	13	9,101	9,114

5

Debtors

Current	2026 £	2025 £
Trade debtors	10,805	8,989
Other debtors	72,604	114,667
	83,409	123,656

Michael Smoker Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

6

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	7	10,000	10,000
Trade creditors		1,867	1,056
Taxation and social security		9,063	16,059
Accruals and deferred income		1,500	1,500
Other creditors		18,378	24,149
		40,808	52,764

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	7	1,667	11,667

7	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Bank borrowings	1,667	11,667

Current loans and borrowings

	2026 £	2025 £
Bank borrowings	10,000	10,000

8	Ultimate Controlling Party

The controlling party is Mr M Smoker.