Registered No. OC424548 (England and Wales)
SMART ACCOUNTING & FINANCE SERVICES LLP
Unaudited accounts
for the year ended 5 April 2024
SMART ACCOUNTING & FINANCE SERVICES LLP
LLP Information
for the year ended 5 April 2024
Designated members
THINK CNA LTD
VALESBIZ TAX & ADVISORY LTD
Registered Number
OC424548 (England and Wales)
Registered Office
128 CITY ROAD
LONDON
EC1V 2NX
UNITED KINGDOM
Accountants
Smart Accounting & Finance Services LLP
128 City Road
London
EC1V 2NX
SMART ACCOUNTING & FINANCE SERVICES LLP
Statement of financial position
as at 5 April 2024
Cash at bank and in hand
1,271
2,014
Creditors: amounts falling due within one year
(25,257)
(36,368)
Net current liabilities
(21,269)
(33,821)
Total assets less current liabilities
(21,269)
(33,821)
Creditors: amounts falling due after more than one year
(26,259)
(19,021)
Net liabilities attributable to members
(47,528)
(52,842)
Loans and other debts due to members
2,599
2,599
Members' capital classified as equity
400
400
Other reserves
(50,527)
(55,841)
Loans and other debts due to members
2,599
2,599
Members' other interests
(50,127)
(55,441)
For the year ending 5 April 2024 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) relating to small LLPs.
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the members on 12 February 2025.
VALESBIZ TAX & ADVISORY LTD
Designated member
Limited Liability Partnership Registration No. OC424548
SMART ACCOUNTING & FINANCE SERVICES LLP
Notes to the Accounts
for the year ended 5 April 2024
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.
The accounts are presented in £ sterling.
SMART ACCOUNTING & FINANCE SERVICES LLP is a limited liability partnership, incorporated in England and Wales, registration number OC424548. Its registered office is 128 CITY ROAD, LONDON, EC1V 2NX, UNITED KINGDOM.
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Creditors: amounts falling due within one year
2024
2023
Bank loans and overdrafts
624
684
Trade creditors
8,330
8,829
Taxes and social security costs
16,303
8,384
4
Creditors: amounts falling due after more than one year
2024
2023
Other creditors
20,150
13,069
5
Loans and other debts due to members
2024
2023
Loans from members
2,599
2,599
Amounts falling due within one year
2,599
2,599
Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
6
Average number of employees
During the year the average number of employees was 0 (2023: 1).