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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
Page
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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
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SMARTER AND EASIER LIMITED Statement of financial position as at 31 January 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
614,903 
615,107 
Current assets
Debtors
3,309 
6,115 
Cash at bank and in hand
9,455 
1,422 
12,764 
7,537 
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)
Capital and reserves
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
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SMARTER AND EASIER LIMITED Notes to the Accounts for the year ended 31 January 2024
1
Statutory information
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.
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.
Turnover
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 
Depreciation
At 1 February 2023
- 
273 
273 
Charge for the year
- 
204 
204 
At 31 January 2024
- 
477 
477 
Net book value
At 31 January 2024
614,290 
613 
614,903 
At 31 January 2023
614,290 
817 
615,107 
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SMARTER AND EASIER LIMITED Notes to the Accounts for the year ended 31 January 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
9 
2,815 
Amounts falling due after more than one year
Other debtors
3,300 
3,300 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Other creditors
- 
977 
Loans from directors
334,058 
302,272 
334,058 
303,249 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
4,222 
4,889 
Other creditors
286,867 
314,515 
291,089 
319,404 
8
Share capital
2024 
2023 
£ 
£ 
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).
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