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Registered Number: 09205304
England and Wales

 

 

 

SMART PROJECTS LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 October 2023

End date: 30 September 2024
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 September 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Myrtle Gund Ltd
30 September 2024



....................................................

Myrtle Gund Ltd

248 Lockwood Road

Huddersfield
HD1 3TG
04 March 2025
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 549   
Tangible fixed assets 4 197,280    119,940 
197,829    119,940 
Current assets      
Stocks 293,587    109,345 
Debtors 200,000   
Cash at bank and in hand 503,344    41,012 
996,931    150,357 
Creditors: amount falling due within one year (828,204)   (112,903)
Net current assets 168,727    37,454 
 
Total assets less current liabilities 366,556    157,394 
Net assets 366,556    157,394 
 

Capital and reserves
     
Profit and loss account 366,556    157,394 
Shareholders' funds 366,556    157,394 
 


For the year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 04 March 2025 and were signed by:


-------------------------------
Pawel Urbanovich
Director
2
General Information
SMART PROJECTS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 09205304, registration address 248 Lockwood Road, Huddersfield, HD1 3TG.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Software License
Software License is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the Software License of 4 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 25 Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 5 (2023 : 5).
3.

Intangible fixed assets

Cost Software License   Total
  £   £
At 01 October 2023 549    549 
Additions  
Disposals  
At 30 September 2024 549    549 
Net book values
At 30 September 2024 549    549 
At 30 September 2023 549    549 


4.

Tangible fixed assets

Cost or valuation Motor Vehicles   Total
  £   £
At 01 October 2023 119,940    119,940 
Additions 77,340    77,340 
Disposals  
At 30 September 2024 197,280    197,280 
Depreciation
At 01 October 2023  
Charge for year  
On disposals  
At 30 September 2024  
Net book values
Closing balance as at 30 September 2024 197,280    197,280 
Opening balance as at 01 October 2023 119,940    119,940 


3