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Company Registration No. 7271713 (England and Wales)
Smart Refurb Ltd Unaudited accounts for the year ended 31 March 2025
Smart Refurb Ltd Unaudited accounts Contents
Page
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Smart Refurb Ltd Company Information for the year ended 31 March 2025
Director
Mr Manaw Foolchand
Secretary
None Appointed
Company Number
7271713 (England and Wales)
Registered Office
352-354 London Road Mitcham Surrey CR4 3ND United Kingdom
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Smart Refurb Ltd Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4,322 
8,422 
Current assets
Debtors
40,212 
21,936 
Cash at bank and in hand
(8,808)
(125)
31,404 
21,811 
Creditors: amounts falling due within one year
(29,107)
(18,558)
Net current assets
2,297 
3,253 
Total assets less current liabilities
6,619 
11,675 
Creditors: amounts falling due after more than one year
(5,852)
(10,574)
Net assets
767 
1,101 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
667 
1,001 
Shareholders' funds
767 
1,101 
For the year ending 31 March 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 8 April 2025 and were signed on its behalf by
Mr Manaw Foolchand Director Company Registration No. 7271713
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Smart Refurb Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Smart Refurb Ltd is a private company, limited by shares, registered in England and Wales, registration number 7271713. The registered office is 352-354 London Road, Mitcham, Surrey, CR4 3ND, United Kingdom.
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:
Land & buildings
25%
Plant & machinery
25%
Motor vehicles
25%
Fixtures & fittings
25%
Computer equipment
25%
Other tangible fixed assets
25%
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2024
899 
15,498 
1,332 
17,729 
At 31 March 2025
899 
15,498 
1,332 
17,729 
Depreciation
At 1 April 2024
225 
7,750 
1,332 
9,307 
Charge for the year
225 
3,875 
- 
4,100 
At 31 March 2025
450 
11,625 
1,332 
13,407 
Net book value
At 31 March 2025
449 
3,873 
- 
4,322 
At 31 March 2024
674 
7,748 
- 
8,422 
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Smart Refurb Ltd Notes to the Accounts for the year ended 31 March 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Other debtors
40,212 
21,936 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
2,989 
3,322 
Taxes and social security
24,006 
13,628 
Accruals
2,112 
1,608 
29,107 
18,558 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
1,867 
3,600 
Obligations under finance leases and hire purchase contracts
3,985 
6,974 
5,852 
10,574 
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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