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Company Registration No. 09373562 (England and Wales)
SMA AUTOMOTIVE LTD Unaudited accounts for the year ended 31 January 2026
SMA AUTOMOTIVE LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
SMA AUTOMOTIVE LTD Company Information for the year ended 31 January 2026
Director
Mr Stuart Eden
Company Number
09373562 (England and Wales)
Registered Office
12 MARLBOROUGH AVE HAWARDEN DEESIDE CLWYD CH5 3SA UK
Accountants
RJB Accountancy Services 78 Mold Road Mynydd Isa Flintshire CH7 6TF
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SMA AUTOMOTIVE LTD Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
5,350 
7,435 
Current assets
Cash at bank and in hand
293 
340 
Creditors: amounts falling due within one year
5
(3,184)
(3,186)
Net current liabilities
(2,891)
(2,846)
Net assets
2,459 
4,589 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
2,359 
4,489 
Shareholders' funds
2,459 
4,589 
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 28 October 2026 and were signed on its behalf by
Mr Stuart Eden Director Company Registration No. 09373562
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SMA AUTOMOTIVE LTD Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
SMA AUTOMOTIVE LTD is a private company, limited by shares, registered in England and Wales, registration number 09373562. The registered office is 12 MARLBOROUGH AVE, HAWARDEN, DEESIDE, CLWYD , CH5 3SA, UK.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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:
Motor vehicles
10% straight line.
4
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 1 February 2025
13,900 
At 31 January 2026
13,900 
Depreciation
At 1 February 2025
6,465 
Charge for the year
2,085 
At 31 January 2026
8,550 
Net book value
At 31 January 2026
5,350 
At 31 January 2025
7,435 
5
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
844 
2,436 
Loans from directors
1,590 
- 
Accruals
750 
750 
3,184 
3,186 
- 5 -
SMA AUTOMOTIVE LTD Notes to the Accounts for the year ended 31 January 2026
6
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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