Registration number: 03946798

SMC Surveyors Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 5

SMC Surveyors Limited

Company Information

Director

Mr Simon Mark Cornelius

Registered office

The Barn Wemberham House Wemberham Lane Yatton Bristol BS49 4BT

Accountants

Stone & Co Chartered Accountants 2 Charnwood House Marsh Road Ashton Bristol BS3 2NA

SMC Surveyors Limited

(Registration number: 03946798)
Balance Sheet as at 30 April 2025

	Note	2025 £		2024 £
Creditors: Amounts falling due within one year	5		(267)	(267)
Capital and reserves
Called up share capital		1		1
Retained earnings		(268)		(268)
Shareholders' deficit			(267)	(267)

For the financial year ending 30 April 2025 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; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 10 November 2025
 

.........................................

Mr Simon Mark Cornelius
Director

SMC Surveyors Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
The Barn
Wemberham House
Wemberham Lane
Yatton
Bristol
BS49 4BT

These financial statements were authorised for issue by the director on 10 November 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Equipment	20% straight line

SMC Surveyors Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 0).

SMC Surveyors Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

4	Tangible assets

	Equipment £	Total £
Cost or valuation
At 1 May 2024	11,299	11,299
At 30 April 2025	11,299	11,299
Depreciation
At 1 May 2024	11,299	11,299
At 30 April 2025	11,299	11,299
Carrying amount
At 30 April 2025	-	-

5

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Amounts owed to related parties	6	266	266
Taxation and social security		1	1
		267	267

6	Related party transactions

The company was under the control of Mr S M Cornelius throughout the current and previous year. Mr S M Cornelius is the managing director and majority shareholder.

Mr S M Cornelius is also the managing director and majority shareholder of SMC Project Services Limited.

At the year end the company owed £266 (2024: £266) to SMC Project Services Limited.

No further transactions with related parties were undertaken such as are required to be disclosed under FRS 102.