S.M.P. CONTRACTS LTD.

Company Registration Number:
SC411869 (Scotland)

Unaudited statutory accounts for the year ended 30 November 2025

Period of accounts

Start date: 1 December 2024

End date: 30 November 2025

S.M.P. CONTRACTS LTD.

Contents of the Financial Statements

for the Period Ended 30 November 2025

Profit and loss
Balance sheet
Additional notes
Balance sheet notes

S.M.P. CONTRACTS LTD.

Profit And Loss Account

for the Period Ended 30 November 2025

2025 2024


£
£
Turnover: 275,515 102,137
Cost of sales: ( 116,005 ) ( 47,871 )
Gross profit(or loss): 159,510 54,266
Administrative expenses: ( 124,828 ) ( 28,267 )
Operating profit(or loss): 34,682 25,999
Profit(or loss) before tax: 34,682 25,999
Tax: ( 10,057 ) ( 7,573 )
Profit(or loss) for the financial year: 24,625 18,426

S.M.P. CONTRACTS LTD.

Balance sheet

As at 30 November 2025

Notes 2025 2024


£
£
Fixed assets
Tangible assets: 3 29,300 14,125
Total fixed assets: 29,300 14,125
Net current assets (liabilities):  
Total assets less current liabilities: 29,300 14,125
Total net assets (liabilities): 29,300 14,125
Capital and reserves
Called up share capital: 29,300 14,125
Total Shareholders' funds: 29,300 14,125

The notes form part of these financial statements

S.M.P. CONTRACTS LTD.

Balance sheet statements

For the year ending 30 November 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 25 October 2026
and signed on behalf of the board by:

Name: Paul Burke
Status: Director

The notes form part of these financial statements

S.M.P. CONTRACTS LTD.

Notes to the Financial Statements

for the Period Ended 30 November 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Financial Reporting Standard 101

S.M.P. CONTRACTS LTD.

Notes to the Financial Statements

for the Period Ended 30 November 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 4 1

S.M.P. CONTRACTS LTD.

Notes to the Financial Statements

for the Period Ended 30 November 2025

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 December 2024 535 480 2,052 1,677 9,381 14,125
Additions 1,885 1,537 1,753 10,000 15,175
Disposals
Revaluations
Transfers
At 30 November 2025 535 2,365 3,589 3,430 19,381 29,300
Depreciation
At 1 December 2024
Charge for year
On disposals
Other adjustments
At 30 November 2025
Net book value
At 30 November 2025 535 2,365 3,589 3,430 19,381 29,300
At 30 November 2024 535 480 2,052 1,677 9,381 14,125