Company Registration No. 12855917 (England and Wales)
SMART ESHOP LTD
Unaudited accounts
for the period from 1 October 2024 to 20 January 2025
SMART ESHOP LTD
Unaudited accounts
Contents
SMART ESHOP LTD
Company Information
for the period from 1 October 2024 to 20 January 2025
Company Number
12855917 (England and Wales)
Registered Office
30 High Street
Cradley Heath
West Midlands
B64 5HL
England
Accountants
Fouladi and Co Accountants
30 High Street
Cradley Heath
West Midlands
B64 5HL
SMART ESHOP LTD
Accountants' report
Accountants' report to the director of SMART ESHOP LTD on the preparation of the unaudited statutory accounts for the period from 1 October 2024 to 20 January 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
SMART ESHOP LTD for the period from
1 October 2024 to
20 January 2025 as set out on pages
5 -
6 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of SMART ESHOP LTD, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of SMART ESHOP LTD and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than SMART ESHOP LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that SMART ESHOP 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 ESHOP LTD. You consider that SMART ESHOP LTD is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the accounts of SMART ESHOP 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.
Fouladi and Co Accountants
30 High Street
Cradley Heath
West Midlands
B64 5HL
14 February 2025
SMART ESHOP LTD
Statement of financial position
as at 20 January 2025
Cash at bank and in hand
2,421
4,226
Creditors: amounts falling due within one year
(1,045)
(4,608)
Net current assets
1,376
2,618
Called up share capital
1
1
Profit and loss account
1,375
3,445
Shareholders' funds
1,376
3,446
For the period ending 20 January 2025 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 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 and authorised for issue on 14 February 2025 and were signed on its behalf by
Siamack ABBASI
Director
Company Registration No. 12855917
SMART ESHOP LTD
Notes to the Accounts
for the period from 1 October 2024 to 20 January 2025
SMART ESHOP LTD is a private company, limited by shares, registered in England and Wales, registration number 12855917. The registered office is 30 High Street, Cradley Heath, West Midlands, B64 5HL, 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.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
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:
4
Tangible fixed assets
Computer equipment
5
Creditors: amounts falling due within one year
2025
2024
Loans from directors
585
3,763
6
Average number of employees
During the period the average number of employees was 0 (2024: 0).