2025-02-01 2026-01-31 11139438 SMD CONSTRUCTION CONSULTANCY LIMITED false 11139438 2025-02-01 2026-01-31 11139438 uk-bus:Director1 2025-02-01 2026-01-31 11139438 uk-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 11139438 uk-bus:SmallEntities 2025-02-01 2026-01-31 11139438 uk-bus:FullAccounts 2025-02-01 2026-01-31 11139438 uk-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 11139438 2025-02-01 11139438 2026-01-31 11139438 2025-01-31 xbrli:pure iso4217:GBP 11139438 2024-02-01 2025-01-31
Company Registration Number : 11139438 (England and Wales)
11139438
This company is a private limited company
This company sells stuff to other companies
The company was trading for the entire period
Full Accounts
2026-01-31
false
SMD CONSTRUCTION CONSULTANCY LIMITED
The accounts were prepared in accordance with FRS102A
The accounts have been audited
2025-02-01
SMD CONSTRUCTION CONSULTANCY LIMITED
Unaudited filleted financial statements
For the year ended 31 January 2026
SMD CONSTRUCTION CONSULTANCY LIMITED
Contents
For the year ended 31 January 2026
CONTENTS PAGE
Company Information 3
Statement of Financial Position 4
Notes to the Financial Statements 5 - 6


SMD CONSTRUCTION CONSULTANCY LIMITED
Company Information
For the year ended 31 January 2026
Company registration number 11139438 (England and Wales)
Directors Dawn OWEN
Robert David OWEN
Registered office address Arena Business Centre
Barnes Wallis Road
Fareham
England
PO15 5TT
Accountant Brighter Accountancy
-
2 Well Meadow
Havant
PO9 4LW
UK
SMD CONSTRUCTION CONSULTANCY LIMITED
Statement of Financial Position
For the year ended 31 January 2026
2026 2025
Notes £ £
Fixed assets
Property, plant and equipment 10,547 6,906
6 10,547 6,906
Current assets
Debtors 38,885 65,086
Cash and cash equivalents 99,665 51,458
138,549 116,545
Current liabilities
Creditors: Amounts falling due within one year (18,225) (18,872)
Corporation tax payable (46,489) (23,547)
(64,715) (42,419)
Net current assets/(liabilities) 73,835 74,125
Total assets less current liabilities 84,382 81,032
Non-current liabilities
Provisions for liabilities (2,004) (1,312)
Net assets/(liabilities) 82,378 79,719
Capital and reserves
Called up share capital 100 100
Other reserve (75,194) -
Retained earnings 157,472 79,619
Shareholders' funds 82,378 79,719
For the year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
The directors have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the special provisions of the Companies Act 2006 applicable to companies subject to the small companies' regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A.
The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small entities regime. All the members of the company have consented to the drawing up of the abridged balance sheet.
  • For the year ended 31 January 2026 the company was entitled to exemption from audit 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 responsibility for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
  • These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the Board on 22 October 2026
.............................
Robert David OWEN (Director)
Company registration number: 11139438
/* == Copy of Frs105 Balance Sheet for XML COntent ============================================================ */
Balance sheet at 2026-01-31 31 January 2026
2026 2025
£ £
Fixed Assets 10,547 6,906
Current Assets 135,001 110,867
Prepayments and accrued income 3,548 5,678
Creditors: amounts falling due within one year (64,715) (42,419)
Net current assets/(liabilities) 73,835 74,125
Total assets less current liabilities 84,382 81,032
Provisions for liabilities (2,004) (1,312)
Net Assets/(liabilities) 82,378 79,719
Capital and Reserves 82,378 79,719
For the year ending 31/01/2026 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. For the year ending 31-01-2026 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 for the year in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. 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 in accordance with the small companies provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Approved by the board of directors on 22 October 2026 2026-10-22 and signed on behalf of the board,
.............................
Robert David OWEN
Director
Company registration number: 11139438
SMD CONSTRUCTION CONSULTANCY LIMITED
Notes to the Financial Statements
For the year ended 31 January 2026
(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 Arena Business Centre, Barnes Wallis Road, Fareham, England, PO15 5TT.

(2) Statement of compliance
These individual financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A and Companies Act 2006, as applicable to companies subject to the small companies' regime.

(3) Significant Accounting Policies
Basis of Preparation
The financial statements have been prepared on the historical cost basis and in accordance with the Companies Act 2006. The presentation and functional currency of the company is pounds sterling. The financial statements are presented in pound units (£) unless stated otherwise.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity and when specific criteria have been met as described below.
Rendering of Services
Revenue from provision of services rendered in the reporting period is recognised when the outcome of a transaction for the rendering of services can be estimated reliably in terms of revenue, costs and its stage of completion of the specific transaction at the end of the reporting period. The stage of completion is determined on the basis of the actual completion of a proportion of the total services to be rendered. When the outcome of a service contract cannot be estimated reliably the company only recognises revenue to the extent of the recoverable expenses recognised.
Interest income
Interest income is recognised using the effective interest method.
Property, plant and equipment
Property, plant and equipment is stated at cost less accumulated depreciation and impairment losses. Part of an item of property, plant and equipment having different useful lives are accounted for as separate items.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives, using the straight-line method. The estimated useful lives, residual values and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimate accounted for on a prospective basis.

Depreciation is provided to write off the cost less estimated residual value, of each asset over its expected useful life as follows:

Asset class and depreciation rate
Land and Buildings
Plant and Machinery
Short Leasehold Properties
Investment Properties
Long Leasehold Properties
Commercial Vehicles
Fixtures and Fittings
Equipment20% straight line
Motor Cars
Taxation
Taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period.
Current Tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit before tax as reported in the income statement because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

(4) Critical accounting judgements and key sources of estimation uncertainty
No judgement
No significant judgements or estimates have been made in preparation of these financial statements.

(5) Employees
During the year, the average number of employees including director was 4 (2025 : 3).

(6) Fixed assets
Tangible

£
Cost
As at 01 February 202522,153
Additions6,385
Disposals(4,145)
As at 31 January 202624,393
Depreciation/Amortisation
As at 01 February 202516,044
For the year1,947
Write off on disposals(4,145)
As at 31 January 202613,846
Net book value
As at 31 January 202610,547
As at 31 January 20256,109