S-Mech Ltd - Accounts

S-Mech Ltd
Contents Page
For the year ended 31 May 2026

Company Information	1
Director's Report	2
Accountants' Report	3
Statement of Financial Position	4
Statement of Changes in Equity	5
Notes to the Financial Statements	6

S-Mech Ltd
Company Information
For the year ended 31 May 2026

Director	Ian Hale
Registered Number	09025673
Registered Office	Bank House 6-8 Church Street Adlington Lancashire PR7 4EX
Accountants	Rivington Accounts Ltd Bank House 6-8 Church Street Adlington Lancashire PR7 4EX

1

S-Mech Ltd
Director's Report
For the year ended 31 May 2026

Director's report and financial statements

The director presents their annual report and the financial statements for the year ended 31 May 2026

Principal activities

The companys principal activity during the year was a structural engineer.

Director

The director who served the company throughout the year was as follows:

Ian Hale

Statement of director's responsibilities

The director is responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to

select suitable accounting policies and then apply them consistently
make judgments and accounting estimates that are reasonable and prudent
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business

The director is responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

On behalf of the board.

----------------------------------
Ian Hale
Director

Date approved: 11 August 2026

2

S-Mech Ltd Accountants' Report For the year ended 31 May 2026
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts S-Mech Ltd for the year ended 31 May 2026 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of S-Mech Ltd for the year ended 31 May 2026 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com. This report is made solely to the Board of Directors of S-Mech Ltd , as a body, in accordance with the terms of our engagement letter dated 11 August 2026. Our work has been undertaken solely to prepare for your approval the accounts of S-Mech Ltd and state those matters that we have agreed to state to the Board of Directors of S-Mech Ltd, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than S-Mech Ltd and its Board of Directors as a body for our work or for this report It is your duty to ensure that S-Mech Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit S-Mech Ltd. You consider that S-Mech Ltd is exempt from the statutory audit requirement for the year We have not been instructed to carry out an audit or a review of the accounts of S-Mech Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. .................................................... Rivington Accounts Ltd Bank House 6-8 Church Street Adlington Lancashire PR7 4EX 11 August 2026 3

S-Mech Ltd
Accountants' Report
For the year ended 31 May 2026

Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts S-Mech Ltd for the year ended 31 May 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of S-Mech Ltd for the year ended 31 May 2026 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.
This report is made solely to the Board of Directors of S-Mech Ltd , as a body, in accordance with the terms of our engagement letter dated 11 August 2026. Our work has been undertaken solely to prepare for your approval the accounts of S-Mech Ltd and state those matters that we have agreed to state to the Board of Directors of S-Mech Ltd, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than S-Mech Ltd and its Board of Directors as a body for our work or for this report
It is your duty to ensure that S-Mech Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit S-Mech Ltd. You consider that S-Mech Ltd is exempt from the statutory audit requirement for the year
We have not been instructed to carry out an audit or a review of the accounts of S-Mech Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

....................................................
Rivington Accounts Ltd
Bank House
6-8 Church Street
Adlington
Lancashire
PR7 4EX
11 August 2026

3

S-Mech Ltd
Statement of Financial Position
As at 31 May 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	3,032	3,210
		3,032	3,210
Current assets
Debtors	4	61,992	31,397
Cash at bank and in hand		322,192	351,342
		384,184	382,739
Creditors: amount falling due within one year	5	(26,213)	(44,697)
Net current assets		357,971	338,042

Total assets less current liabilities		361,003	341,252
Provisions for liabilities	6	(576)	(610)
Net assets		360,427	340,642

Capital and reserves
Called up share capital	7	100	100
Profit and loss account		360,327	340,542
Shareholders' funds		360,427	340,642

For the year ended 31 May 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.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 11 August 2026 and were signed by:

-------------------------------
Ian Hale
Director

4

S-Mech Ltd
Statement of Changes in Equity
For the year ended 31 May 2026

	Equity share capital	Retained Earnings	Total
	£	£	£
At 01 June 2024	100	305,900	306,000
Profit/(Loss) for the year		102,698	102,698
Total comprehensive income for the year	-	102,698	102,698
Dividends		(68,056)	(68,056)
Total investments by and distributions to owners	-	(68,056)	(68,056)
At 31 May 2025	100	340,542	340,642
At 01 June 2025	100	340,542	340,642
Profit/(Loss) for the year		44,785	44,785
Total comprehensive income for the year	-	44,785	44,785
Dividends		(25,000)	(25,000)
Total investments by and distributions to owners	-	(25,000)	(25,000)
At 31 May 2026	100	360,327	360,427

5

S-Mech Ltd
Notes to the Financial Statements
For the year ended 31 May 2026

General Information

S-Mech Ltd is a private company, limited by shares, registered in England and Wales, registration number 09025673, registration address Bank House, 6-8 Church Street, Adlington, Lancashire, PR7 4EX.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings	25% Reducing Balance
Computer Equipment	25% Reducing Balance

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 2 (2025 : 2).

3.

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Computer Equipment	Total
	£	£	£
At 01 June 2025	3,631	4,720	8,351
Additions	-	833	833
Disposals	-	-	-
At 31 May 2026	3,631	5,553	9,184
Depreciation
At 01 June 2025	908	4,233	5,141
Charge for year	681	330	1,011
On disposals	-	-	-
At 31 May 2026	1,589	4,563	6,152
Net book values
Closing balance as at 31 May 2026	2,042	990	3,032
Opening balance as at 01 June 2025	2,723	487	3,210

4.

Debtors: amounts falling due within one year

	2026 £	2025 £
Trade Debtors	60,375	28,656
Prepayments & Accrued Income	1,570	2,741
Directors' Current Accounts	47	0
	61,992	31,397

5.

Creditors: amount falling due within one year

	2026 £	2025 £
Corporation Tax	11,154	31,178
Other Creditors	0	(1)
VAT	15,059	13,520
	26,213	44,697

6.

Provisions for liabilities

	2026 £		2025 £
Deferred Tax	576		610
	576		610

7.

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
100 Ordinary shares of £1.00 each	100		100
	100		100

6


Registered Number: 09025673
England and Wales
S-MECH LTD

Unaudited Financial Statements

Period of accounts Start date: 01 June 2025 End date: 31 May 2026