Company Registration No. 10141224 (England and Wales)
Smart Borders Ltd
Unaudited accounts
for the year ended 30 April 2024
Smart Borders Ltd
Company Information
for the year ended 30 April 2024
Director
Leoanardo Alessandroni
Company Number
10141224 (England and Wales)
Registered Office
4 East Street
Crowland
PE6 0EN
UK
Accountants
Nikolay Atanasov, Shubraka Opportunities Limited
43 Berkeley Square
4th floor
London
W1J 5FJ
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Smart Borders Ltd for the year ended 30 April 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
Smart Borders Ltd for the year ended
30 April 2024 as set out on pages
4 -
4 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
This report is made solely to the Board of Directors of Smart Borders Ltd, as a body, in accordance with the terms of our engagement letter dated 9 November 2016. Our work has been undertaken solely to prepare for your approval the accounts of Smart Borders Ltd and state those matters that we have agreed to state to the Board of Directors of Smart Borders Ltd, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Smart Borders Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Smart Borders Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Smart Borders Ltd. You consider that Smart Borders Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Smart Borders Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Nikolay Atanasov, Shubraka Opportunities Limited
Chartered Accountants
43 Berkeley Square
4th floor
London
W1J 5FJ
19 January 2025
Smart Borders Ltd
Statement of Financial Position
as at 30 April 2024
Creditors: amounts falling due within one year
(31,482)
(12,907)
Net current liabilities
(29,473)
(12,907)
Total assets less current liabilities
(29,473)
(12,907)
Net liabilities
(29,473)
(12,907)
Capital and reserves
(29,473)
(12,907)
Smart Borders Ltd is a private company, limited by shares, registered in England and Wales, registration number 10141224. The registered office is 4 East Street, Crowland, PE6 0EN, UK.
2 Average number of employees
During the year the average number of employees was 0 (2023: 0).
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 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 in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the board on 21 January 2025
Leoanardo Alessandroni
Director
Company Registration No. 10141224