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REGISTERED NUMBER: 14123172 (England and Wales)











Unaudited Financial Statements

for the Year Ended 31 May 2025

for

SmartJar Limited

SmartJar Limited (Registered number: 14123172)






Contents of the Financial Statements
for the Year Ended 31 May 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


SmartJar Limited

Company Information
for the Year Ended 31 May 2025







DIRECTOR: J R Paddington





REGISTERED OFFICE: 51 Heritage Court
Birmingham
B18 6HP





REGISTERED NUMBER: 14123172 (England and Wales)





ACCOUNTANTS: Briants Limited
Maritime House
Discovery Quay
Falmouth
Cornwall
TR11 3XA

SmartJar Limited (Registered number: 14123172)

Balance Sheet
31 May 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 974 782

CURRENT ASSETS
Debtors 5 11,312 6,794
Cash at bank 38,877 37,239
50,189 44,033
CREDITORS
Amounts falling due within one year 6 17,694 14,262
NET CURRENT ASSETS 32,495 29,771
TOTAL ASSETS LESS CURRENT
LIABILITIES

33,469

30,553

PROVISIONS FOR LIABILITIES 185 149
NET ASSETS 33,284 30,404

RESERVES
Share premium 100 100
Retained earnings 33,184 30,304
33,284 30,404

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps 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 Sections 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.

SmartJar Limited (Registered number: 14123172)

Balance Sheet - continued
31 May 2025


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 July 2025 and were signed by:





J R Paddington - Director


SmartJar Limited (Registered number: 14123172)

Notes to the Financial Statements
for the Year Ended 31 May 2025

1. STATUTORY INFORMATION

SmartJar Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on cost
Computer equipment - 20% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

SmartJar Limited (Registered number: 14123172)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2025

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2024 1,157
Additions 720
Disposals (255 )
At 31 May 2025 1,622
DEPRECIATION
At 1 June 2024 375
Charge for year 324
Eliminated on disposal (51 )
At 31 May 2025 648
NET BOOK VALUE
At 31 May 2025 974
At 31 May 2024 782

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 10,920 6,583
Other debtors 392 211
11,312 6,794

SmartJar Limited (Registered number: 14123172)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2025

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 1 138
Taxation and social security 13,869 11,676
Other creditors 3,824 2,448
17,694 14,262