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Company Registration No. 12768710 (England and Wales)
SMART FIT STRUCTURES LTD Unaudited accounts for the year ended 31 July 2023
SMART FIT STRUCTURES LTD Unaudited accounts Contents
Page
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SMART FIT STRUCTURES LTD Company Information for the year ended 31 July 2023
Director
Yaroslav FROL
Company Number
12768710 (England and Wales)
Registered Office
2nd Floor, Suite B Brosnan House 175 Darkes Lane Potters Bar EN6 1BW United Kingdom
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SMART FIT STRUCTURES LTD Statement of financial position as at 31 July 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,796 
2,197 
Current assets
Inventories
- 
6,000 
Debtors
1,625 
7,267 
Cash at bank and in hand
4,588 
10,659 
6,213 
23,926 
Creditors: amounts falling due within one year
(65,151)
(22,933)
Net current (liabilities)/assets
(58,938)
993 
Net (liabilities)/assets
(57,142)
3,190 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(57,143)
3,189 
Shareholders' funds
(57,142)
3,190 
For the year ending 31 July 2023 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 14 March 2023 and were signed on its behalf by
Yaroslav FROL Director Company Registration No. 12768710
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SMART FIT STRUCTURES LTD Notes to the Accounts for the year ended 31 July 2023
1
Statutory information
SMART FIT STRUCTURES LTD is a private company, limited by shares, registered in England and Wales, registration number 12768710. The registered office is 2nd Floor, Suite B Brosnan House, 175 Darkes Lane, Potters Bar, EN6 1BW, United Kingdom.
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:
Computer equipment
25%
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 August 2022
3,229 
Additions
1,023 
Disposals
(473)
At 31 July 2023
3,779 
Depreciation
At 1 August 2022
1,032 
Charge for the year
1,069 
On disposals
(118)
At 31 July 2023
1,983 
Net book value
At 31 July 2023
1,796 
At 31 July 2022
2,197 
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SMART FIT STRUCTURES LTD Notes to the Accounts for the year ended 31 July 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
79 
- 
Other debtors
1,546 
7,267 
1,625 
7,267 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
28,253 
16,196 
Trade creditors
18,779 
736 
Taxes and social security
8,496 
5,382 
Other creditors
8,206 
619 
Loans from directors
1,417 
- 
65,151 
22,933 
7
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
8
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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