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Company Registration No. 13627276 (England and Wales)
PK Smart Property LTD Unaudited accounts for the year ended 30 September 2024
PK Smart Property LTD Unaudited accounts Contents
Page
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PK Smart Property LTD Company Information for the year ended 30 September 2024
Director
Katarzyna Nowojewska-Sztojc
Company Number
13627276 (England and Wales)
Registered Office
99 BARLOCK ROAD NOTTINGHAM NG6 0FG ENGLAND
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PK Smart Property LTD Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
160,000 
139,511 
Current assets
Cash at bank and in hand
14,960 
8,945 
Creditors: amounts falling due within one year
(950)
(810)
Net current assets
14,010 
8,135 
Total assets less current liabilities
174,010 
147,646 
Creditors: amounts falling due after more than one year
(148,953)
(143,928)
Provisions for liabilities
Deferred tax
(3,893)
- 
Net assets
21,164 
3,718 
Capital and reserves
Called up share capital
1 
1 
Revaluation reserve
20,489 
- 
Profit and loss account
674 
3,717 
Shareholders' funds
21,164 
3,718 
For the year ending 30 September 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 27 June 2025 and were signed on its behalf by
Katarzyna Nowojewska-Sztojc Director Company Registration No. 13627276
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PK Smart Property LTD Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
PK Smart Property LTD is a private company, limited by shares, registered in England and Wales, registration number 13627276. The registered office is 99 BARLOCK ROAD, NOTTINGHAM, NG6 0FG, 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:
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
4
Tangible fixed assets
Land & buildings 
£ 
Cost or valuation
At valuation 
At 1 October 2023
139,511 
Revaluations
20,489 
At 30 September 2024
160,000 
Depreciation
At 30 September 2024
- 
Net book value
At 30 September 2024
160,000 
At 30 September 2023
139,511 
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PK Smart Property LTD Notes to the Accounts for the year ended 30 September 2024
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
- 
810 
Other creditors
950 
- 
950 
810 
6
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
101,343 
101,343 
Other creditors
29,000 
29,000 
Loans from directors
18,610 
13,585 
148,953 
143,928 
7
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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