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SMARTA GAS LTD

Registered Number
13435806
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2025

SMARTA GAS LTD
Company Information
for the year from 1 July 2024 to 30 June 2025

Directors

SULLIVAN, Jamie
SULLIVAN, Victoria

Registered Address

2 Colchester Road
St. Osyth
Clacton-On-Sea
CO16 8HA

Registered Number

13435806 (England and Wales)
SMARTA GAS LTD
Balance Sheet as at
30 June 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets36,1341,438
6,1341,438
Current assets
Stocks41,6003,849
Debtors518,11416,363
Cash at bank and on hand36,08020,056
55,79440,268
Creditors amounts falling due within one year6(51,326)(37,578)
Net current assets (liabilities)4,4682,690
Total assets less current liabilities10,6024,128
Provisions for liabilities7(1,165)(273)
Net assets9,4373,855
Capital and reserves
Called up share capital100100
Profit and loss account9,3373,755
Shareholders' funds9,4373,855
The financial statements were approved and authorised for issue by the Board of Directors on 19 August 2025, and are signed on its behalf by:
SULLIVAN, Jamie
Director
SULLIVAN, Victoria
Director

Registered Company No. 13435806
SMARTA GAS LTD
Notes to the Financial Statements
for the year ended 30 June 2025

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
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Revenue from rendering of services
Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
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
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: 25% Reducing balance

Reducing balance (%)
Plant and machinery25
Vehicles25
Office Equipment25
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20252024
Average number of employees during the year43
3.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 July 241,918-3122,230
Additions-5,8009416,741
At 30 June 251,9185,8001,2538,971
Depreciation and impairment
At 01 July 24654-138792
Charge for year3161,4502792,045
At 30 June 259701,4504172,837
Net book value
At 30 June 259484,3508366,134
At 30 June 241,264-1741,438
4.Stocks

2025

2024

££
Other stocks1,6003,849
Total1,6003,849
5.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables17,18912,835
Other debtors-2,797
Prepayments and accrued income925731
Total18,11416,363
6.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables15,8839,955
Taxation and social security17,8747,715
Other creditors17,56919,908
Total51,32637,578
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Provisions for liabilities

2025

2024

££
Net deferred tax liability (asset)1,165273
Total1,165273
8.Directors advances, credits and guarantees
Included within other creditors are amounts owed to the directors of £17,569.