31 October 2024 21 March 2025 No principle activity is included 12276341 2024-10-31 12276341 2025-03-21 12276341 2024-10-31 2025-03-21 12276341 2024-10-30 12276341 2023-10-31 2024-10-30 12276341 uk-core:WithinOneYear 2025-03-21 12276341 uk-core:WithinOneYear 2024-10-30 12276341 uk-core:ShareCapital 2025-03-21 12276341 uk-core:ShareCapital 2024-10-30 12276341 uk-core:RetainedEarningsAccumulatedLosses 2025-03-21 12276341 uk-core:RetainedEarningsAccumulatedLosses 2024-10-30 12276341 uk-bus:Director1 2024-10-31 2025-03-21 12276341 uk-bus:FRS102 2024-10-31 2025-03-21 12276341 uk-bus:FullAccounts 2024-10-31 2025-03-21 12276341 uk-bus:AuditExempt-NoAccountantsReport 2024-10-31 2025-03-21 12276341 uk-bus:PrivateLimitedCompanyLtd 2024-10-31 2025-03-21 iso4217:GBP xbrli:pure
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
  SMART ACCOUNT SERVICES LTD
   
   
   
  UNAUDITED FINANCIAL STATEMENTS
   
   
  FOR THE YEAR ENDED 21 MARCH 2025
   
   
   
   
   
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
     
  SMART ACCOUNT SERVICES LTD
  FINANCIAL STATEMENTS
  FOR THE YEAR ENDED 21 MARCH 2025
       
       
  DIRECTORS
       
  Iulia Petrachi
       
       
  REGISTERED OFFICE
       
  62 Williamson Lane
Manchester
M43 7BF
       
       
  COMPANY REGISTERED NUMBER
       
  12276341
       
       
  ACCOUNTANTS
       
  ATR ACCOUNTANCY & BOOKKEEPING LTD
  Management accounts
  Imperial House Barcroft Street
Bury
BL9 5BT
England
       
       
  CONTENTS
       
  Pages
       
    Income Statement  
       
       
  2 Statement of Financial Position  
       
       
  The following do not form part of the statutory financial statements:
     
       
    Trading and Profit and Loss Account  
       
    Profit and Loss Account Summaries  
       
       
  page 1
  SMART ACCOUNT SERVICES LTD
  Company registered number: 12276341
  STATEMENT OF FINANCIAL POSITION AT 21 March 2025
         
    Note 2025 2024
      £ £
  FIXED ASSETS
  Property, plant and equipment 889 867
  CURRENT ASSETS  
  Debtors   1,823 3,777
      1,823 3,777
  CREDITORS: Amounts falling due within one year   1,823 1,670
  NET CURRENT ASSETS   - 2,107
  NET ASSETS   £889 £2,974
     
  CAPITAL AND RESERVES
  Called up share capital   1 1
  Retained earnings   888 2,973
  SHAREHOLDERS' FUNDS   £889 £2,974
     
       
       
1. DIRECTORS AND EMPLOYEES
       
  Employee costs during the year amounted to: 2025 2024
    £ £
  The average weekly number of employees during the year were as follows:
    2025 2024
    No. No.
  Management and administration 1 1
   
       
2. CHANGE IN ACCOUNTING POLICY
       
  The company has previously had a policy of revaluation of tangible fixed assets. Under the micro entity reporting rules this no longer applies.
  page 2
  SMART ACCOUNT SERVICES LTD
  Company registered number: 12276341
  STATEMENT OF FINANCIAL POSITION AT 21 March 2025 (CONT.)
         
    Note 2025 2024
      £ £
       
2. CHANGE IN ACCOUNTING POLICY
       
       
  In approving these financial statements as directors of the company we hereby confirm the following:
       
  For the year in question the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
       
  The members have not required the company to obtain an audit for its accounts for the year in question in accordance with section 476,
       
  The directors acknowledge their responsibilities for: a) ensuring that the company keeps accounting records which comply with Sections 386 and 386 of the Companies Act 2006, and b) preparing financial statements that give a true and fair view of the state of affairs of the company at at the end of each financial year and of its profit or loss for the financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to the financial statements, so far as they are applicable to the company.
 
 
       
  These accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.
       
  The accounts were approved by the board of directors on 26 March 2025
 
       
 
 
  Iulia Petrachi, Director
  page 3