1 June 2023 false No description of principal activity Taxfiler 2024.6 12023059business:PrivateLimitedCompanyLtd2023-06-012024-05-31 120230592023-05-31 120230592023-06-012024-05-31 12023059business:AuditExempt-NoAccountantsReport2023-06-012024-05-31 12023059business:AbridgedAccounts2023-06-012024-05-31 120230592024-05-31 12023059business:Director12023-06-012024-05-31 12023059business:RegisteredOffice2023-06-012024-05-31 120230592023-05-31 12023059core:WithinOneYear2024-05-31 12023059core:WithinOneYear2023-05-31 12023059core:AfterOneYear2024-05-31 12023059core:AfterOneYear2023-05-31 12023059core:ShareCapitalcore:PreviouslyStatedAmount2024-05-31 12023059core:ShareCapitalcore:PreviouslyStatedAmount2023-05-31 12023059core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-05-31 12023059core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-05-31 12023059core:PreviouslyStatedAmount2024-05-31 12023059core:PreviouslyStatedAmount2023-05-31 12023059business:SmallEntities2023-06-012024-05-31 12023059countries:EnglandWales2023-06-012024-05-31 12023059core:ComputerEquipment2023-06-012024-05-31 120230592022-06-012023-05-31 iso4217:GBP xbrli:pure
Company Registration No. 12023059 (England and Wales)
Smart Accountax Ltd Unaudited accounts for the year ended 31 May 2024
Smart Accountax Ltd Unaudited accounts Contents
Page
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Smart Accountax Ltd Company Information for the year ended 31 May 2024
Director
Klara Boglarka Seregelyes
Company Number
12023059 (England and Wales)
Registered Office
85 GREAT PORTLAND STREET LONDON W1W 7LT ENGLAND
Accountants
Smart Accountax Ltd 85 Great Portland Street London W1W 7LT
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Smart Accountax Ltd Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,413 
1,597 
Current assets
Debtors
2,010 
3,509 
Cash at bank and in hand
25,928 
17,625 
27,938 
21,134 
Creditors: amounts falling due within one year
(16,726)
(22,730)
Net current assets/(liabilities)
11,212 
(1,596)
Total assets less current liabilities
12,625 
1 
Creditors: amounts falling due after more than one year
(12,667)
- 
Net (liabilities)/assets
(42)
1 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(142)
(99)
Shareholders' funds
(42)
1 
For the year ending 31 May 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 her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 4 July 2024 and were signed on its behalf by
Klara Boglarka Seregelyes Director Company Registration No. 12023059
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Smart Accountax Ltd Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
Smart Accountax Ltd is a private company, limited by shares, registered in England and Wales, registration number 12023059. The registered office is 85 GREAT PORTLAND STREET, LONDON, W1W 7LT, 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:
Computer equipment
Reducing balance 33%
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 June 2023
4,505 
Additions
766 
At 31 May 2024
5,271 
Depreciation
At 1 June 2023
2,908 
Charge for the year
950 
At 31 May 2024
3,858 
Net book value
At 31 May 2024
1,413 
At 31 May 2023
1,597 
5
Average number of employees
During the year the average number of employees was 4 (2023: 4).
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