SMART CONCRETE LTD - Filleted accounts

Registered number

11167991

SMART CONCRETE LTD

Filleted Accounts

31 January 2026

SMART CONCRETE LTD
Registered number:		11167991
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		481,538			567,095

Current assets
Stocks		19,617			39,234
Debtors	4	164,678			190,426
Cash at bank and in hand		136,615			143,194
		320,910			372,854

Creditors: amounts falling due within one year	5	(352,622)			(418,519)

Net current liabilities			(31,712)			(45,665)

Total assets less current liabilities			449,826			521,430

Creditors: amounts falling due after more than one year	6		(180,662)			(232,777)

Provisions for liabilities			(91,492)			(107,748)


Net assets			177,672			180,905

Capital and reserves
Called up share capital			3			3
Profit and loss account			177,669			180,902

Shareholders' funds			177,672			180,905

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr J M Garrett
Director
Approved by the board on 29 October 2026

SMART CONCRETE LTD
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	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 is measured at the fair value of the consideration receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.


	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life, as follows:


	Plant and machinery	20% per annum reducing balance basis
	Motor vehicles	15% per annum reducing balance basis

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	The company did not operate a pension scheme during the year.



2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			6		6
	(including the directors)



3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 February 2025	94,305		721,420		815,725
	Additions	2,000		-		2,000
	At 31 January 2026	96,305		721,420		817,725

	Depreciation
	At 1 February 2025	52,455		196,175		248,630
	Charge for the year	8,770		78,787		87,557
	At 31 January 2026	61,225		274,962		336,187

	Net book value
	At 31 January 2026	35,080		446,458		481,538
	At 31 January 2025	41,850		525,245		567,095



4	Debtors			2026		2025
£					£

	Trade debtors and prepayments			164,678		140,493
	Other debtors			-		49,933
				164,678		190,426




5	Creditors: amounts falling due within one year			2026		2025
£					£

	Obligations under finance lease and hire purchase contracts			68,649		149,799
	Trade creditors and accruals			140,943		89,959
	Corporation tax			39,819		16,130
	Other taxes and social security costs			28,433		31,404
	Other creditors - directors' loan accounts			74,778		131,227
				352,622		418,519




6	Creditors: amounts falling due after one year			2026		2025
£					£

	Obligations under finance lease and hire purchase contracts			180,662		232,777




7	Events after the reporting date
	There were no events after the reporting date which would affect the user's understanding of these accounts.



8	Contingent liabilities
	There were no contingent liabilities in existence at the year end.



9	Controlling party
	The company is controlled by the directors, who are also shareholders.



10	Other information

	SMART CONCRETE LTD is a private company limited by shares and incorporated in England. Its registered office is:
	24 Oswald Road
	Chorlton Cum Hardy
	Manchester
	M21 9LP