| |
|
2026 |
|
2025 |
| |
|
£ |
£ |
|
£ |
£ |
| Current assets |
|
933 |
|
|
1,027 |
|
| Creditors: amount falling due within one year |
|
(1,545) |
|
|
(1,430) |
|
|
Net current assets
|
|
|
(612)
|
|
|
(403)
|
|
Total assets less current liabilities
|
|
|
(612) |
|
|
(403) |
| Creditors: amount falling due after more than one year |
|
|
1 |
|
|
0 |
|
Net assets
|
|
|
(611) |
|
|
(403) |
| |
|
|
|
|
|
|
|
Capital and reserves
|
|
|
(611) |
|
|
(403) |
| |
NOTES TO THE ACCOUNTS
General Information
SMUDGED LTD is a private company, limited by shares, registered in England and Wales, registration number 13847362, registration address 36 CHRISTINA CRESCENT, ROGERSTONE, NEWPORT, NP10 9DE.
The presentation currency is £ sterling.
| 1. |
Accounting policies
Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention.
The financial statements are prepared in sterling which is the functional currency of the company.
|
| 2. |
Average number of employees Average number of employees during the period was 1 (2025 : 1). |
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.
Directors' 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 directors acknowledge their responsibilities 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 micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.
The members have agreed to the preparation of abridged accounts.
The financial statements were approved by the board of directors on 29 October 2026 and were signed on its behalf by: --------------------------------
Caroline Smith
Director |
1
|