2023-09-142024-09-302024-09-30false15139415Smart Syndicate Ltd2025-06-1359112falseiso4217:GBPxbrli:pure151394152023-09-14151394152024-09-30151394152023-09-142024-09-30151394152023-09-13151394152023-09-13151394152023-09-132023-09-1315139415bus:SmallEntities2023-09-142024-09-3015139415bus:AuditExempt-NoAccountantsReport2023-09-142024-09-3015139415bus:AbridgedAccounts2023-09-142024-09-3015139415bus:PrivateLimitedCompanyLtd2023-09-142024-09-3015139415core:WithinOneYear2024-09-3015139415core:AfterOneYear2024-09-3015139415core:WithinOneYear2023-09-1315139415core:AfterOneYear2023-09-1315139415core:ShareCapital2024-09-3015139415core:SharePremium2024-09-3015139415core:RevaluationReserve2024-09-3015139415core:OtherReservesSubtotal2024-09-3015139415core:RetainedEarningsAccumulatedLosses2024-09-3015139415core:ShareCapital2023-09-1315139415core:SharePremium2023-09-1315139415core:RevaluationReserve2023-09-1315139415core:OtherReservesSubtotal2023-09-1315139415core:RetainedEarningsAccumulatedLosses2023-09-1315139415core:LandBuildings2024-09-3015139415core:PlantMachinery2024-09-3015139415core:Vehicles2024-09-3015139415core:FurnitureFittings2024-09-3015139415core:OfficeEquipment2024-09-3015139415core:NetGoodwill2024-09-3015139415core:IntangibleAssetsOtherThanGoodwill2024-09-3015139415core:ListedExchangeTraded2024-09-3015139415core:UnlistedNon-exchangeTraded2024-09-3015139415core:LandBuildings2023-09-1315139415core:PlantMachinery2023-09-1315139415core:Vehicles2023-09-1315139415core:FurnitureFittings2023-09-1315139415core:OfficeEquipment2023-09-1315139415core:NetGoodwill2023-09-1315139415core:IntangibleAssetsOtherThanGoodwill2023-09-1315139415core:ListedExchangeTraded2023-09-1315139415core:UnlistedNon-exchangeTraded2023-09-1315139415core:LandBuildings2023-09-142024-09-3015139415core:PlantMachinery2023-09-142024-09-3015139415core:Vehicles2023-09-142024-09-3015139415core:FurnitureFittings2023-09-142024-09-3015139415core:OfficeEquipment2023-09-142024-09-3015139415core:NetGoodwill2023-09-142024-09-3015139415core:IntangibleAssetsOtherThanGoodwill2023-09-142024-09-3015139415core:ListedExchangeTraded2023-09-142024-09-3015139415core:UnlistedNon-exchangeTraded2023-09-142024-09-3015139415core:MoreThanFiveYears2023-09-142024-09-3015139415core:Non-currentFinancialInstruments2024-09-3015139415core:Non-currentFinancialInstruments2023-09-1315139415dpl:CostSales2023-09-142024-09-3015139415dpl:DistributionCosts2023-09-142024-09-3015139415core:LandBuildings2023-09-142024-09-3015139415core:PlantMachinery2023-09-142024-09-3015139415core:Vehicles2023-09-142024-09-3015139415core:FurnitureFittings2023-09-142024-09-3015139415core:OfficeEquipment2023-09-142024-09-3015139415dpl:AdministrativeExpenses2023-09-142024-09-3015139415core:NetGoodwill2023-09-142024-09-3015139415core:IntangibleAssetsOtherThanGoodwill2023-09-142024-09-3015139415dpl:GroupUndertakings2023-09-142024-09-3015139415dpl:ParticipatingInterests2023-09-142024-09-3015139415dpl:GroupUndertakingscore:ListedExchangeTraded2023-09-142024-09-3015139415core:ListedExchangeTraded2023-09-142024-09-3015139415dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-09-142024-09-3015139415core:UnlistedNon-exchangeTraded2023-09-142024-09-3015139415dpl:CostSales2023-09-132023-09-1315139415dpl:DistributionCosts2023-09-132023-09-1315139415core:LandBuildings2023-09-132023-09-1315139415core:PlantMachinery2023-09-132023-09-1315139415core:Vehicles2023-09-132023-09-1315139415core:FurnitureFittings2023-09-132023-09-1315139415core:OfficeEquipment2023-09-132023-09-1315139415dpl:AdministrativeExpenses2023-09-132023-09-1315139415core:NetGoodwill2023-09-132023-09-1315139415core:IntangibleAssetsOtherThanGoodwill2023-09-132023-09-1315139415dpl:GroupUndertakings2023-09-132023-09-1315139415dpl:ParticipatingInterests2023-09-132023-09-1315139415dpl:GroupUndertakingscore:ListedExchangeTraded2023-09-132023-09-1315139415core:ListedExchangeTraded2023-09-132023-09-1315139415dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-09-132023-09-1315139415core:UnlistedNon-exchangeTraded2023-09-132023-09-1315139415core:NetGoodwill2024-09-3015139415core:IntangibleAssetsOtherThanGoodwill2024-09-3015139415core:LandBuildings2024-09-3015139415core:PlantMachinery2024-09-3015139415core:Vehicles2024-09-3015139415core:FurnitureFittings2024-09-3015139415core:OfficeEquipment2024-09-3015139415core:AfterOneYear2024-09-3015139415core:WithinOneYear2024-09-3015139415core:ListedExchangeTraded2024-09-3015139415core:UnlistedNon-exchangeTraded2024-09-3015139415core:ShareCapital2024-09-3015139415core:SharePremium2024-09-3015139415core:RevaluationReserve2024-09-3015139415core:OtherReservesSubtotal2024-09-3015139415core:RetainedEarningsAccumulatedLosses2024-09-3015139415core:NetGoodwill2023-09-1315139415core:IntangibleAssetsOtherThanGoodwill2023-09-1315139415core:LandBuildings2023-09-1315139415core:PlantMachinery2023-09-1315139415core:Vehicles2023-09-1315139415core:FurnitureFittings2023-09-1315139415core:OfficeEquipment2023-09-1315139415core:AfterOneYear2023-09-1315139415core:WithinOneYear2023-09-1315139415core:ListedExchangeTraded2023-09-1315139415core:UnlistedNon-exchangeTraded2023-09-1315139415core:ShareCapital2023-09-1315139415core:SharePremium2023-09-1315139415core:RevaluationReserve2023-09-1315139415core:OtherReservesSubtotal2023-09-1315139415core:RetainedEarningsAccumulatedLosses2023-09-1315139415core:NetGoodwill2023-09-1315139415core:IntangibleAssetsOtherThanGoodwill2023-09-1315139415core:LandBuildings2023-09-1315139415core:PlantMachinery2023-09-1315139415core:Vehicles2023-09-1315139415core:FurnitureFittings2023-09-1315139415core:OfficeEquipment2023-09-1315139415core:AfterOneYear2023-09-1315139415core:WithinOneYear2023-09-1315139415core:ListedExchangeTraded2023-09-1315139415core:UnlistedNon-exchangeTraded2023-09-1315139415core:ShareCapital2023-09-1315139415core:SharePremium2023-09-1315139415core:RevaluationReserve2023-09-1315139415core:OtherReservesSubtotal2023-09-1315139415core:RetainedEarningsAccumulatedLosses2023-09-1315139415core:AfterOneYear2023-09-142024-09-3015139415core:WithinOneYear2023-09-142024-09-3015139415core:Non-currentFinancialInstrumentscore:CostValuation2023-09-142024-09-3015139415core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-09-142024-09-3015139415core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-09-142024-09-3015139415core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-09-142024-09-3015139415core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-09-142024-09-3015139415core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-09-142024-09-3015139415core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-09-142024-09-3015139415core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-09-142024-09-3015139415core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-09-142024-09-3015139415core:Non-currentFinancialInstrumentscore:CostValuation2024-09-3015139415core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-09-3015139415core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-09-3015139415core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-09-3015139415core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-09-3015139415core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-09-3015139415core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-09-3015139415core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-09-3015139415core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-09-3015139415core:Non-currentFinancialInstrumentscore:CostValuation2023-09-1315139415core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-09-1315139415core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-09-1315139415core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-09-1315139415core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-09-1315139415core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-09-1315139415core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-09-1315139415core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-09-1315139415core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-09-1315139415bus:Director12023-09-142024-09-30

Smart Syndicate Ltd

Registered Number
15139415
(England and Wales)

Unaudited Financial Statements for the Period ended
30 September 2024

Smart Syndicate Ltd
Company Information
for the period from 14 September 2023 to 30 September 2024

Director

Mr O Weinfeld

Company Secretary

Mr O Weinfeld

Registered Address

71-75 Shelton Street
Covent Garden
London
WC2H 9JQ

Registered Number

15139415 (England and Wales)
Smart Syndicate Ltd
Balance Sheet as at
30 September 2024

Notes

2024

£

£

Called up share capital not paid1
Fixed assets
Tangible assets31,919
1,919
Current assets
Debtors43,536
Cash at bank and on hand5,737
9,273
Creditors amounts falling due within one year5(21,317)
Net current assets (liabilities)(12,043)
Total assets less current liabilities(10,124)
Net assets(10,124)
Capital and reserves
Called up share capital1
Profit and loss account(10,125)
Shareholders' funds(10,124)
The financial statements were approved and authorised for issue by the Director on 13 June 2025, and are signed on its behalf by:
Mr O Weinfeld
Director
Registered Company No. 15139415
Smart Syndicate Ltd
Notes to the Financial Statements
for the period ended 30 September 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Functional and presentation currency
The presentation currency of the financial statements is the Pound Sterling (£).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current or deferred taxation assets and liabilities are not discounted. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Straight line (years)
Office Equipment4
Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities. Financial assets are measured at amortised cost and comprise of cash and cash equivalents and trade and other debtors. Financial liabilities are measured at amortised cost and comprise of trade and other creditors.
2.Average number of employees

2024
Average number of employees during the year0
3.Tangible fixed assets

Total

£
Cost or valuation
Additions2,142
At 30 September 242,142
Depreciation and impairment
Charge for year223
At 30 September 24223
Net book value
At 30 September 241,919
At 13 September 23-
4.Debtors: amounts due within one year

2024

£
Other debtors428
Prepayments and accrued income3,108
Total3,536
5.Creditors: amounts due within one year

2024

£
Other creditors20,167
Accrued liabilities and deferred income1,150
Total21,317