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Company Registration No. 14213557 (England and Wales)
Smart Builder Solution Ltd Unaudited accounts for the year ended 31 July 2024
Smart Builder Solution Ltd Unaudited accounts Contents
Page
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Smart Builder Solution Ltd Company Information for the year ended 31 July 2024
Director
Viktorija Kozlova
Company Number
14213557 (England and Wales)
Registered Office
12 Cranesbill Close Salford M7 1RG England
Accountants
The Modern Accountant LTD Suite 30 15a Market Street Telford England TF2 6EL
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Smart Builder Solution Ltd Statement of financial position as at 31 July 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
5,170 
3,538 
Current assets
Debtors
21,458 
16,822 
Cash at bank and in hand
1,080 
5 
22,538 
16,827 
Creditors: amounts falling due within one year
(6,958)
(5,017)
Net current assets
15,580 
11,810 
Net assets
20,750 
15,348 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
20,650 
15,248 
Shareholders' funds
20,750 
15,348 
For the year ending 31 July 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.
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 8 January 2025 and were signed on its behalf by
Viktorija Kozlova Director Company Registration No. 14213557
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Smart Builder Solution Ltd Notes to the Accounts for the year ended 31 July 2024
1
Statutory information
Smart Builder Solution Ltd is a private company, limited by shares, registered in England and Wales, registration number 14213557. The registered office is 12 Cranesbill Close, Salford, M7 1RG, 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:
Plant & machinery
33.33% on Straight Line Basis
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 August 2023
5,307 
- 
5,307 
Additions
- 
3,599 
3,599 
At 31 July 2024
5,307 
3,599 
8,906 
Depreciation
At 1 August 2023
1,769 
- 
1,769 
Charge for the year
1,767 
200 
1,967 
At 31 July 2024
3,536 
200 
3,736 
Net book value
At 31 July 2024
1,771 
3,399 
5,170 
At 31 July 2023
3,538 
- 
3,538 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
4,932 
- 
Other debtors
16,526 
16,822 
21,458 
16,822 
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Smart Builder Solution Ltd Notes to the Accounts for the year ended 31 July 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
- 
615 
Taxes and social security
884 
2,922 
Other creditors
2,250 
1,130 
Loans from directors
3,824 
- 
Accruals
- 
350 
6,958 
5,017 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
8
Average number of employees
During the year the average number of employees was 2 (2023: 3).
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