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REGISTERED NUMBER: 13152946 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 FEBRUARY 2022 TO 31 JULY 2023

FOR

SMART HOLDINGS GROUP LIMITED

SMART HOLDINGS GROUP LIMITED (REGISTERED NUMBER: 13152946)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 FEBRUARY 2022 TO 31 JULY 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


SMART HOLDINGS GROUP LIMITED

COMPANY INFORMATION
FOR THE PERIOD 1 FEBRUARY 2022 TO 31 JULY 2023







DIRECTOR: Mr C C Constantinides





REGISTERED OFFICE: Solar House
282 Chase Road
London
N14 6HZ





REGISTERED NUMBER: 13152946 (England and Wales)





ACCOUNTANTS: EA
Chartered Accountants
869 High Road
London
N12 8QA

SMART HOLDINGS GROUP LIMITED (REGISTERED NUMBER: 13152946)

STATEMENT OF FINANCIAL POSITION
31 JULY 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Investments 4 300 300

CURRENT ASSETS
Debtors 5 153,447 128,766

CREDITORS
Amounts falling due within one year 6 1,585 860
NET CURRENT ASSETS 151,862 127,906
TOTAL ASSETS LESS CURRENT
LIABILITIES

152,162

128,206

CAPITAL AND RESERVES
Called up share capital 400 400
Retained earnings 151,762 127,806
152,162 128,206

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 July 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 July 2024 and were signed by:





Mr C C Constantinides - Director


SMART HOLDINGS GROUP LIMITED (REGISTERED NUMBER: 13152946)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 FEBRUARY 2022 TO 31 JULY 2023

1. STATUTORY INFORMATION

Smart Holdings Group Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

INVESTMENTS IN SUBSIDIARIES
Investments in subsidiary undertakings are recognised at cost.

TAXATION
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

DEFERRED TAX
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2022 - NIL).

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 February 2022
and 31 July 2023 300
NET BOOK VALUE
At 31 July 2023 300
At 31 January 2022 300

SMART HOLDINGS GROUP LIMITED (REGISTERED NUMBER: 13152946)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 FEBRUARY 2022 TO 31 JULY 2023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Amounts owed by group undertakings 153,447 108,261
Other debtors - 20,505
153,447 128,766

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Amounts owed to group undertakings 200 200
Other creditors 1,385 660
1,585 860

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the periods ended 31 July 2023 and 31 January 2022:

2023 2022
£    £   
Mr C C Constantinides
Balance outstanding at start of period 20,505 -
Amounts advanced 106,080 20,505
Amounts repaid (126,921 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period (336 ) 20,505

Interest, at the official rate, amounting to £1,266 (2021: £466) was charged on the loan account during periods when it was overdrawn.

8. ULTIMATE CONTROLLING PARTY

During the period under review, the company was not under the control of any one individual.