Company Registration No. 09239984 (England and Wales)
Smart Respiratory Products Limited
Unaudited accounts
for the year ended 31 December 2023
Smart Respiratory Products Limited
Unaudited accounts
Contents
Smart Respiratory Products Limited
Company Information
for the year ended 31 December 2023
Directors
Mr Thomas Antalffy
Mr Richard Petho
Company Number
09239984 (England and Wales)
Registered Office
IMPERIAL I-HUB LEVEL 4, 84 WOOD LANE,
WHITE CITY
LONDON
W12 0BZ
ENGLAND
Accountants
Claim Capital (t/a Jump Accounting)
33 Queen St Pl
London
EC4R 1AP
Smart Respiratory Products Limited
Statement of financial position
as at 31 December 2023
Cash at bank and in hand
25,392
179,005
Creditors: amounts falling due within one year
(19,120)
(28,282)
Net current assets
138,374
330,663
Total assets less current liabilities
148,374
344,958
Creditors: amounts falling due after more than one year
(2,250,600)
(1,949,344)
Net liabilities
(2,102,226)
(1,604,386)
Called up share capital
125,000
125,000
Share premium
380,000
380,000
Profit and loss account
(2,607,226)
(2,109,386)
Shareholders' funds
(2,102,226)
(1,604,386)
For the year ending 31 December 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 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 26 September 2024 and were signed on its behalf by
Mr Thomas Antalffy
Director
Company Registration No. 09239984
Smart Respiratory Products Limited
Notes to the Accounts
for the year ended 31 December 2023
Smart Respiratory Products Limited is a private company, limited by shares, registered in England and Wales, registration number 09239984. The registered office is IMPERIAL I-HUB LEVEL 4, 84 WOOD LANE,, WHITE CITY, LONDON, W12 0BZ, 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.
These financial statements for the year ended 31 December 2023 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 January 2022.
The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously.
The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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.
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
33 % on reducing balance
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Patents and licences are being amortised evenly over their estimated useful life of five years
4
Intangible fixed assets
Other
At 31 December 2023
78,344
At 31 December 2023
78,344
Smart Respiratory Products Limited
Notes to the Accounts
for the year ended 31 December 2023
5
Tangible fixed assets
Computer equipment
6
Investments
Other investments
Valuation at 1 January 2023
10,000
Valuation at 31 December 2023
10,000
Amounts falling due within one year
Trade debtors
26,585
15,994
Amounts due from group undertakings etc.
98,514
146,106
Accrued income and prepayments
5,466
5,466
8
Creditors: amounts falling due within one year
2023
2022
Trade creditors
15,002
31,626
Amounts owed to group undertakings and other participating interests
858
858
Taxes and social security
-
(15,369)
9
Creditors: amounts falling due after more than one year
2023
2022
Amounts owed to group undertakings and other participating interests
2,146,561
1,949,344
Smart Respiratory Products Limited
Notes to the Accounts
for the year ended 31 December 2023
10
Average number of employees
During the year the average number of employees was 3 (2022: 0).