2024-05-01 09008545 2025-04-30 09008545 2024-05-01 2025-04-30 09008545 2024-04-30 09008545 2023-05-01 2024-04-30 09008545 uk-core:WithinOneYear 2024-04-30 09008545 uk-core:WithinOneYear 2025-04-30 09008545 uk-core:ShareCapital 2025-04-30 09008545 uk-core:ShareCapital 2024-04-30 09008545 uk-core:RetainedEarningsAccumulatedLosses 2025-04-30 09008545 uk-core:RetainedEarningsAccumulatedLosses 2024-04-30 09008545 uk-bus:Director1 2024-05-01 2025-04-30 09008545 uk-core:NetGoodwill 2024-05-01 2025-04-30 09008545 uk-core:ToolsEquipment 2024-05-01 2025-04-30 09008545 uk-core:MotorCars 2024-05-01 2025-04-30 09008545 uk-core:FurnitureFittings 2024-05-01 2025-04-30 09008545 uk-core:Goodwill 2024-04-30 09008545 uk-core:Goodwill 2025-04-30 09008545 uk-core:ToolsEquipment 2024-04-30 09008545 uk-core:FurnitureFittings 2024-04-30 09008545 uk-core:MotorCars 2024-04-30 09008545 uk-core:MotorCars 2025-04-30 09008545 uk-core:FurnitureFittings 2025-04-30 09008545 uk-core:ToolsEquipment 2025-04-30 iso4217:GBP xbrli:pure 09008545 uk-bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 09008545 uk-bus:FRS102 2024-05-01 2025-04-30 09008545 uk-bus:FilletedAccounts 2024-05-01 2025-04-30 09008545 uk-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30
SMART DESIGN STUDIO LTD
Registered Number:09008545
For the year ended 30 April 2025
England and Wales
Unaudited Financial Statements
2
For the year ended 30 April 2025
SMART DESIGN STUDIO LTD
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
3
Registered Number :
09008545
As at 30 April 2025
SMART DESIGN STUDIO LTD
Statement of Financial Position
£
£
2024
2025
Notes
Fixed assets
Property, plant and equipment
19,545
24,781
3
19,545
24,781
Current assets
Trade and other receivables
1,920
14,899
4
74,924
Cash and cash equivalents
59,263
74,162
76,844
Trade and other payables: amounts falling due within one
year
(19,503)
(15,718)
5
57,341
58,444
Net current assets
Total assets less current liabilities
77,989
82,122
77,989
Net assets
82,122
Capital and reserves
Called up share capital
11
11
Retained earnings
77,978
82,111
77,989
82,122
Shareholders' funds
For the year ended 30 April 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 of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of
each financial year and of its profit or loss for each financial year in accordance with the requirements of Section
394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial
statements, so far as applicable to the company.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Nicola Jane Davies Director
These financial statements were approved and authorised for issue by the Board on 31 May 2025 and were signed by:
The notes form part of these financial statements
1 of 4
4
For the year ended 30 April 2025
SMART DESIGN STUDIO LTD
Notes to the Financial Statements
Statutory Information
SMART DESIGN STUDIO LTD is a private limited company, limited by shares, domiciled in England and Wales,
registration number 09008545.
Principal place of business:
ELM HOUSE
BRISTOL
BS4 3QA
Registered address:
33 Main Road
Portskewett
Caldicot
Gwent
NP26 5SA
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes.
Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of 5 years.
Property, plant and equipment
Property, plant and equipment, 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:
20 Reducing balance
Computer equipment
25 Reducing balance
Motor vehicles
25 Reducing balance
Fixtures and fittings
2 of 4
5
For the year ended 30 April 2025
SMART DESIGN STUDIO LTD
Notes to the Financial Statements Continued
2. Intangible fixed assets
Goodwill
Cost or valuation
£
At 01 May 2024
10,000
At 30 April 2025
10,000
Amortisation
At 01 May 2024
10,000
At 30 April 2025
10,000
Net book value
At 30 April 2025
-
At 30 April 2024
-
3. Property, plant and equipment
Total
Computer
equipment
Fixtures and
fittings
Motor vehicles
£
£
£
£
Cost or
valuation
At 01 May 2024
46,855
18,272
1,783
26,800
1,135
-
1,135
-
Additions
At 30 April 2025
26,800
2,918
18,272
47,990
Provision for depreciation and impairment
At 01 May 2024
22,074
9,582
767
11,725
Charge for year
6,371
2,172
430
3,769
At 30 April 2025
28,445
11,754
1,197
15,494
At 30 April 2025
Net book value
11,306
1,721
6,518
19,545
At 30 April 2024
15,075
1,016
8,690
24,781
4. Trade and other receivables
2024
2025
£
£
Trade debtors
14,896
1,920
Other debtors
3
-
1,920
14,899
3 of 4
6
For the year ended 30 April 2025
SMART DESIGN STUDIO LTD
Notes to the Financial Statements Continued
5. Trade and other payables: amounts falling due within one year
2024
2025
£
£
Trade creditors
531
120
Taxation and social security
14,253
18,092
Other creditors
934
1,291
15,718
19,503
6. Average number of persons employed
During the year the average number of employees was 2 (2024 : 2)
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