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Registered number: 11043253
Smarter Build Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2023
Clear Book Accountants Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11043253
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 11,783 14,729
11,783 14,729
CURRENT ASSETS
Debtors 5 7,650 1,981
Cash at bank and in hand 23 2,379
7,673 4,360
Creditors: Amounts Falling Due Within One Year 6 (4,900 ) (3,899 )
NET CURRENT ASSETS (LIABILITIES) 2,773 461
TOTAL ASSETS LESS CURRENT LIABILITIES 14,556 15,190
Creditors: Amounts Falling Due After More Than One Year 7 (17,163 ) (21,091 )
NET LIABILITIES (2,607 ) (5,901 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (2,707 ) (6,001 )
SHAREHOLDERS' FUNDS (2,607) (5,901)
Page 1
Page 2
For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr CATALIN ARIBICIOAE
Director
16/08/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Smarter Build Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11043253 . The registered office is 19 Mossford Lane, Ilford, IG6 2JA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings Straight line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 December 2022 18,000
As at 30 November 2023 18,000
Depreciation
As at 1 December 2022 3,271
Provided during the period 2,946
As at 30 November 2023 6,217
Net Book Value
As at 30 November 2023 11,783
As at 1 December 2022 14,729
Page 3
Page 4
5. Debtors
2023 2022
£ £
Due within one year
Other debtors 7,650 1,981
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors (1 ) -
Taxation and social security 4,901 3,899
4,900 3,899
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 17,163 21,091
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 4