Smart Bookkeeping Ltd

25/02/2026

https://www.justgiving.com/page/emily-furnituredirectory?utm_source=CL&utm_medium=DT

Help Emily Williams raise money to support Belle’s Story

23/12/2025

12/12/2025

So Santa passed by our office on Tuesday which was so lovely but look who came to town today and brought presents -thank you so much Web Adept!

03/09/2025

National Payroll Week 2025 is from September 1st to September 5th, 2025 in the UK and is celebrated by organizations like the Chartered Institute of Payroll Professionals (CIPP).

It's a time to acknowledge the expertise and precision required of payroll professionals such as our Deborah at Smart Bookkeeping. She has been qualified and full member of CIPP since 2002.

On behalf of Smart and all our payroll clients Deborah, we would like to thank you for your dedication, expertise and patience. We are so lucky to have you.

As a professional obviously on work days she doesn't have a glass of G&T in her hand although I am sure there are days where it could be needed 🤣

30/07/2025

We have wonderful clients from all different professions doing amazing things. Of course we love being able to support our clients through their financial and compliance obligations but the best bit is seeing and hearing about their successes. This is Marcus Smith of Smith & Co who will be representing Great Britain in the World Championships. Wow how amazing is that! Wishing you every success in September.

Marcus is on his way to the World Championships 2025. Let’s wish him Good Luck for September 2025 in Paris OMC Hairworld Marcus Smith

25/07/2025

Our Friday VIP visitor today was the wonderful Kala McCreadie of Kala's House of Hair. She has some exciting things planned this year, all of which will be revealed in good time. If you want to know what these are then give her page a lookup and follow.
Look what she brought for me to try - Davines Minu Shampoo and Conditioner, can't wait to give this a go this weekend. Thank you so very much Kala x

19/03/2025

CHANGES TO EMPLOYERS ALLOWANCE AND WHAT IT MEANS FOR YOUR BUSINESS

What is the Employment Allowance and how does it work?
The purpose of the Employment Allowance is to help eligible employers reduce their annual secondary Class 1 National Insurance liability.

Currently, you can only claim up to a maximum of £5,000 each tax year. But from April 2025, the allowance is increasing to £10,500.

The Autumn Budget also announced the removal of a significant restriction to the Employment Allowance.

Currently, employers that have incurred a secondary Class 1 NI liability of more than £100,000 are unable to claim the allowance. But this will be completely removed from 6 April 2025.

This opens up the Employment Allowance to all eligible businesses and charities, regardless of how large their secondary Class 1 NICs liabilities were in the tax year prior to the year of the claim.

According to the Autumn Budget, these changes will mean 865,000 employers will pay no NICs in 2025.

However, you are still not eligible to claim the allowance if your business is doing more than half of its work in the public sector, such as local councils and NHS services (unless you’re a charity).

You also can’t claim if your company only has one director and that person is the only employee liable for secondary Class 1 NICs.changes to

19/03/2025

CHANGES TO EMPLOYERS NI CONTRIBUTIONS AS FROM 6TH APRIL 2025

Who is likely to be affected?
Employers with a Secondary Class 1 National Insurance contributions (NICs) liability, or with employees with earnings of at least £5,000 a year.

This measure decreases the NICs Secondary Threshold, the earnings after which an employer becomes liable to pay secondary Class 1 NICs on a given employment. The Secondary Threshold is currently set at £9,100 a year, and will be reduced to £5,000 a year.

The Secondary Threshold of £5,000 a year will be in effect from 6 April 2025 until 5 April 2028. Thereafter the Secondary Threshold will be increased in line with Consumer Prices Index (CPI). This does not impact other employer NICs thresholds such as the Apprentice Upper Secondary Threshold or the Upper Secondary Threshold for employees under 21.

increases the secondary Class 1 NICs rate from 13.8% to 15%

19/03/2025

National Minimum Wage increase

The national minimum wage increase will come into force on 1 April 2025.

New statutory rates will come into force, including: National Living Wage for over 21's increases to £12.21. National Minimum Wage for 18–20-year-olds increases to £10. National Minimum Wage for 16–17-year- olds and Apprentice Rate increases to £7.55.

For our payroll clients - Deborah will keep you informed of the changes and to whom it effects.

19/03/2025

NEONATAL CARE - NEW EMPLOYMENT LEGISLATION

The new statutory Neonatal Care leave and Pay rights is set to come into effect on 6th April 2025, under the new Employment Rights Bill.

This legislation means that parents of babies requiring neonatal care, within the first 28 days of the child's birth, can take up to 12 weeks of leave.

What does this mean for you and your business?
• Parents of babies admitted to neonatal care will be eligible to take paid neonatal care leave, in addition to maternity/paternity leave
• This right will be available from the first day of employment
• Eligible parents are also qualified for Statutory Neonatal Care Pay (SNCP)
• No notice from employee of the leave is required
• Failure to comply to the new changes can lead to a costly tribunal claim by employees
• Employers are required to update their company's policies and documentation to reflect the changes.

This update means you will need to add a new policy to your HR documentation.

03/03/2025

Beautiful sunflower card received from lovely clients today, bringing in the sunshine to start our week off well. Thank you so much!

03/03/2025

Happy St David's Day!
Hope you enjoy all your favorite Welsh things and treats this week as well as the pancakes on Tuesday!
The Daffodils were given to us by a client the late Gordon Smith of
Down To Earth Landscaping (Wales) Ltd when we relocated to our current office 10 years ago and are still as beautiful now.