SM@RT TECHNOLOGY LTD

Company Registration Number:
11953821 (England and Wales)

Unaudited statutory accounts for the year ended 29 April 2024

Period of accounts

Start date: 1 May 2023

End date: 29 April 2024

SM@RT TECHNOLOGY LTD

Contents of the Financial Statements

for the Period Ended 29 April 2024

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

SM@RT TECHNOLOGY LTD

Directors' report period ended 29 April 2024

The directors present their report with the financial statements of the company for the period ended 29 April 2024

Principal activities of the company

Development of innovative solutions for disability groups



Directors

The director shown below has held office during the whole of the period from
1 May 2023 to 29 April 2024

Stephen Robert Pearson


The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
30 April 2025

And signed on behalf of the board by:
Name: Stephen Robert Pearson
Status: Director

SM@RT TECHNOLOGY LTD

Profit And Loss Account

for the Period Ended 29 April 2024

2024 2023


£

£
Turnover: 299,007 264,067
Cost of sales: ( 77,223 ) ( 27,223 )
Gross profit(or loss): 221,784 236,844
Distribution costs: ( 1,721 ) ( 1,721 )
Administrative expenses: ( 198,175 ) ( 198,175 )
Other operating income: 0 0
Operating profit(or loss): 21,888 36,948
Interest receivable and similar income: 0 300
Interest payable and similar charges: ( 557 ) ( 921 )
Profit(or loss) before tax: 21,331 36,327
Tax: 23,018 18,356
Profit(or loss) for the financial year: 44,349 54,683

SM@RT TECHNOLOGY LTD

Balance sheet

As at 29 April 2024

Notes 2024 2023


£

£
Called up share capital not paid: 100 100
Fixed assets
Investments:   0 0
Total fixed assets: 0 0
Current assets
Stocks: 3 97,000 127,000
Debtors: 4 72,457 60,393
Cash at bank and in hand: 36,185 86,176
Investments:   0 0
Total current assets: 205,642 273,569
Prepayments and accrued income: 0 0
Creditors: amounts falling due within one year: 5 ( 139,665 ) ( 199,345 )
Net current assets (liabilities): 65,977 74,224
Total assets less current liabilities: 66,077 74,324
Creditors: amounts falling due after more than one year: 6 ( 31,558 ) ( 31,667 )
Provision for liabilities: 0 0
Accruals and deferred income: 0 0
Total net assets (liabilities): 34,519 42,657
Capital and reserves
Called up share capital: 100 100
Share premium account: 0 0
Other reserves: 0 0
Profit and loss account: 34,419 42,557
Total Shareholders' funds: 34,519 42,657

The notes form part of these financial statements

SM@RT TECHNOLOGY LTD

Balance sheet statements

For the year ending 29 April 2024 the company was entitled to exemption 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 directors acknowledge their 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.

This report was approved by the board of directors on 30 April 2025
and signed on behalf of the board by:

Name: Stephen Robert Pearson
Status: Director

The notes form part of these financial statements

SM@RT TECHNOLOGY LTD

Notes to the Financial Statements

for the Period Ended 29 April 2024

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

SM@RT TECHNOLOGY LTD

Notes to the Financial Statements

for the Period Ended 29 April 2024

  • 2. Employees

    2024 2023
    Average number of employees during the period 4 4

SM@RT TECHNOLOGY LTD

Notes to the Financial Statements

for the Period Ended 29 April 2024

3. Stocks

2024 2023
£ £
Stocks 97,000 127,000
Payments on account 0 0
Total 97,000 127,000

SM@RT TECHNOLOGY LTD

Notes to the Financial Statements

for the Period Ended 29 April 2024

4. Debtors

2024 2023
£ £
Trade debtors 72,457 60,393
Prepayments and accrued income 0 0
Other debtors 0 0
Total 72,457 60,393
Debtors due after more than one year: 0 0

SM@RT TECHNOLOGY LTD

Notes to the Financial Statements

for the Period Ended 29 April 2024

5. Creditors: amounts falling due within one year note

2024 2023
£ £
Bank loans and overdrafts 30,200 40,100
Amounts due under finance leases and hire purchase contracts 0 0
Trade creditors 0 0
Taxation and social security 0 0
Accruals and deferred income 0 0
Other creditors 109,465 159,245
Total 139,665 199,345

SM@RT TECHNOLOGY LTD

Notes to the Financial Statements

for the Period Ended 29 April 2024

6. Creditors: amounts falling due after more than one year note

2024 2023
£ £
Bank loans and overdrafts 0 0
Other creditors 31,558 31,667
Total 31,558 31,667