Company Registration No. 11136435 (England and Wales)
BY SME LTD
Unaudited accounts
for the year ended 31 January 2026
BY SME LTD
Unaudited accounts
Contents
BY SME LTD
Company Information
for the year ended 31 January 2026
Company Number
11136435 (England and Wales)
Registered Office
Unit 9B, Nash Hall
Chelmsford Road
Ongar
Essex
CM5 9NL
Accountants
ST Accountancy Services Ltd
Corner House
Market Place
Braintree
Essex
CM7 3HQ
BY SME LTD
Statement of financial position
as at 31 January 2026
Tangible assets
8,267
10,608
Cash at bank and in hand
1,737
2,446
Creditors: amounts falling due within one year
(28,178)
(29,896)
Net current liabilities
(19,171)
(26,250)
Net liabilities
(10,904)
(15,642)
Called up share capital
2
2
Profit and loss account
(10,906)
(15,644)
Shareholders' funds
(10,904)
(15,642)
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 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.
The financial statements were approved by the Board and authorised for issue on 30 October 2026 and were signed on its behalf by
James Stacey
Director
Company Registration No. 11136435
BY SME LTD
Notes to the Accounts
for the year ended 31 January 2026
BY SME LTD is a private company, limited by shares, registered in England and Wales, registration number 11136435. The registered office is Unit 9B, Nash Hall, Chelmsford Road, Ongar, Essex, CM5 9NL.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
4 years, reducing balance basis
Motor vehicles
4 years, reducing balance basis
Computer equipment
5 years, straight line basis
The accounts have been prepared on a going concern basis based on the continued support of the company director.
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 February 2025
7,190
19,520
471
27,181
At 31 January 2026
7,190
19,520
924
27,634
At 1 February 2025
2,932
13,344
297
16,573
Charge for the year
1,065
1,544
185
2,794
At 31 January 2026
3,997
14,888
482
19,367
At 31 January 2026
3,193
4,632
442
8,267
At 31 January 2025
4,258
6,176
174
10,608
BY SME LTD
Notes to the Accounts
for the year ended 31 January 2026
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
2,555
6,635
Loans from directors
24,903
22,541
7
Average number of employees
During the year the average number of employees was 0 (2025: 0).