Company Registration No. 10554978 (England and Wales)
SMARTER AND EASIER LIMITED
Unaudited accounts
for the year ended 31 January 2024
SMARTER AND EASIER LIMITED
Unaudited accounts
Contents
SMARTER AND EASIER LIMITED
Company Information
for the year ended 31 January 2024
Directors
Mr Francis Heron
Mr Thira Pornpaditkong
Company Number
10554978 (England and Wales)
Registered Office
THE HERON GRAVEL LANE
WEST HOUGHAM
DOVER
CT15 7AG
ENGLAND
Accountants
Kapook Accountancy
Certified Practising Accountants (ICPA)
94 Caledonian Road
London
N1 9DN
SMARTER AND EASIER LIMITED
Statement of financial position
as at 31 January 2024
Tangible assets
614,903
615,107
Cash at bank and in hand
9,455
1,422
Creditors: amounts falling due within one year
(334,058)
(303,249)
Net current liabilities
(321,294)
(295,712)
Total assets less current liabilities
293,609
319,395
Creditors: amounts falling due after more than one year
(291,089)
(319,404)
Net assets/(liabilities)
2,520
(9)
Called up share capital
100
100
Profit and loss account
2,420
(109)
Shareholders' funds
2,520
(9)
For the year ending 31 January 2024 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 directors acknowledge their 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 of Directors and authorised for issue on 19 September 2024 and were signed on its behalf by
Mr Francis Heron
Director
Company Registration No. 10554978
SMARTER AND EASIER LIMITED
Notes to the Accounts
for the year ended 31 January 2024
SMARTER AND EASIER LIMITED is a private company, limited by shares, registered in England and Wales, registration number 10554978. The registered office is THE HERON GRAVEL LANE, WEST HOUGHAM, DOVER, CT15 7AG, ENGLAND.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
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:
Plant & machinery
25% reducing balance method
4
Tangible fixed assets
Land & buildings
Plant & machinery
Total
Cost or valuation
At cost
At cost
At 1 February 2023
614,290
1,090
615,380
At 31 January 2024
614,290
1,090
615,380
At 1 February 2023
-
273
273
Charge for the year
-
204
204
At 31 January 2024
-
477
477
At 31 January 2024
614,290
613
614,903
At 31 January 2023
614,290
817
615,107
SMARTER AND EASIER LIMITED
Notes to the Accounts
for the year ended 31 January 2024
Amounts falling due within one year
Amounts falling due after more than one year
6
Creditors: amounts falling due within one year
2024
2023
Loans from directors
334,058
302,272
7
Creditors: amounts falling due after more than one year
2024
2023
Other creditors
286,867
314,515
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
9
Average number of employees
During the year the average number of employees was 0 (2023: 0).