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Company Registration No. 06871966 (England and Wales)
Smart Carriers Ltd Unaudited accounts for the year ended 30 April 2024
Smart Carriers Ltd Unaudited accounts Contents
Page
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Smart Carriers Ltd Company Information for the year ended 30 April 2024
Directors
David John Smart Sarah Lyndia Smart
Company Number
06871966 (England and Wales)
Registered Office
The Hub Elstree Aerodrome Elstree Borehamwood WD6 3AW England
Accountants
Murugesu Associates 77 Milson Road West Kensington London W14 0LH
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Smart Carriers Ltd Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
70,079 
74,105 
Current assets
Inventories
25,000 
20,000 
Debtors
47,800 
16,600 
Cash at bank and in hand
6,480 
34,529 
79,280 
71,129 
Creditors: amounts falling due within one year
(101,847)
(73,662)
Net current liabilities
(22,567)
(2,533)
Total assets less current liabilities
47,512 
71,572 
Creditors: amounts falling due after more than one year
(21,597)
(37,764)
Net assets
25,915 
33,808 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
25,913 
33,806 
Shareholders' funds
25,915 
33,808 
For the year ending 30 April 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 27 September 2024 and were signed on its behalf by
David John Smart Director Company Registration No. 06871966
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Smart Carriers Ltd Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
Smart Carriers Ltd is a private company, limited by shares, registered in England and Wales, registration number 06871966. The registered office is The Hub Elstree Aerodrome, Elstree, Borehamwood, WD6 3AW, 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.
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:
Motor vehicles
25% reducing balance
Computer equipment
25% reducing balance
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 May 2023
218,305 
2,564 
220,869 
Additions
14,500 
- 
14,500 
At 30 April 2024
232,805 
2,564 
235,369 
Depreciation
At 1 May 2023
144,596 
2,168 
146,764 
Charge for the year
18,427 
99 
18,526 
At 30 April 2024
163,023 
2,267 
165,290 
Net book value
At 30 April 2024
69,782 
297 
70,079 
At 30 April 2023
73,709 
396 
74,105 
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Smart Carriers Ltd Notes to the Accounts for the year ended 30 April 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
10,338 
16,600 
Amounts falling due after more than one year
Other debtors
37,462 
- 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
28,644 
30,694 
VAT
17,627 
18,497 
Obligations under finance leases and hire purchase contracts
17,594 
17,594 
Trade creditors
31,091 
- 
Taxes and social security
4,210 
433 
Other creditors
181 
416 
Loans from directors
- 
4,028 
Accruals
2,500 
2,000 
101,847 
73,662 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
21,597 
37,764 
8
Average number of employees
During the year the average number of employees was 5 (2023: 4).
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