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Registered number: 15290082
SMART PHARMASOLUTIONS LTD
Unaudited Financial Statements
For the Period 16 November 2024 to 30 November 2024
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Statement of Changes in Equity 4
Notes to the Financial Statements 5—6
Page 1
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of SMART PHARMASOLUTIONS LTD for the period 16 November 2024 to 30 November 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of SMART PHARMASOLUTIONS LTD for the period 16 November 2024 to 30 November 2024 which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-presentation-of-accounts.
This report is made solely to the directors of SMART PHARMASOLUTIONS LTD , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of SMART PHARMASOLUTIONS LTD and state those matters that we have agreed to state to the directors of SMART PHARMASOLUTIONS LTD , as a body, in this report in accordance with the requirements of the ICAS as detailed at https://icas.com/icas-framework-presentation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than SMART PHARMASOLUTIONS LTD and its directors, as a body, for our work or for this report.
It is your duty to ensure that SMART PHARMASOLUTIONS LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of SMART PHARMASOLUTIONS LTD . You consider that SMART PHARMASOLUTIONS LTD is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the accounts of SMART PHARMASOLUTIONS LTD . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
ZA Limited
28/08/2025
Page 1
Page 2
Balance Sheet
Registered number: 15290082
30 November 2024 15 November 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,860 380
2,860 380
CURRENT ASSETS
Stocks 5 34,221 32,146
Cash at bank and in hand 17,021 18,845
51,242 50,991
Creditors: Amounts Falling Due Within One Year 6 (99,681 ) (88,596 )
NET CURRENT ASSETS (LIABILITIES) (48,439 ) (37,605 )
TOTAL ASSETS LESS CURRENT LIABILITIES (45,579 ) (37,225 )
Creditors: Amounts Falling Due After More Than One Year 7 (33,001 ) (33,001 )
NET LIABILITIES (78,580 ) (70,226 )
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account (78,582 ) (70,228 )
SHAREHOLDERS' FUNDS (78,580) (70,226)
Page 2
Page 3
For the period ending 30 November 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 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Haider Alhaydari
Director
28/08/2025
The notes on pages 5 to 6 form part of these financial statements.
Page 3
Page 4
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 16 November 2023 2 - 2
Loss for the year and total comprehensive income - (70,228 ) (70,228)
As at 15 November 2024 and 16 November 2024 2 (70,228 ) (70,226)
Loss for the period and total comprehensive income - (8,354 ) (8,354)
As at 30 November 2024 2 (78,582 ) (78,580)
Page 4
Page 5
Notes to the Financial Statements
1. General Information
SMART PHARMASOLUTIONS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 15290082 . The registered office is 20 Prochester Road, Kingston upon Thames, KT1 3PS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% on reducing balance method
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 5 (2024: 5)
5 5
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 16 November 2024 507
Additions 2,480
As at 30 November 2024 2,987
Depreciation
As at 16 November 2024 127
As at 30 November 2024 127
Net Book Value
As at 30 November 2024 2,860
As at 16 November 2024 380
Page 5
Page 6
5. Stocks
30 November 2024 15 November 2024
£ £
Finished goods 34,221 32,146
6. Creditors: Amounts Falling Due Within One Year
30 November 2024 15 November 2024
£ £
Other creditors 91,068 81,343
Taxation and social security 8,613 7,253
99,681 88,596
7. Creditors: Amounts Falling Due After More Than One Year
30 November 2024 15 November 2024
£ £
Other creditors 33,001 33,001
8. Share Capital
30 November 2024 15 November 2024
£ £
Allotted, Called up and fully paid 2 2
Page 6