Smart Sanitiser Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 12885554

		31 January 2025		31 March 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		67,933		101,393

			67,933		101,393
CURRENT ASSETS
Stocks	5	-		5,000
Debtors	6	14,751		106,525
Cash at bank and in hand		114		6

		14,865		111,531
Creditors: Amounts Falling Due Within One Year	7	(69,905 )		(154,725 )

NET CURRENT ASSETS (LIABILITIES)			(55,040 )		(43,194 )

TOTAL ASSETS LESS CURRENT LIABILITIES			12,893		58,199

Creditors: Amounts Falling Due After More Than One Year	8		(257,529 )		(544,000 )

NET LIABILITIES			(244,636 )		(485,801 )

CAPITAL AND RESERVES
Called up share capital	9		201		201
Profit and Loss Account			(244,837 )		(486,002 )

SHAREHOLDERS' FUNDS			(244,636)		(485,801)

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Smart Sanitiser Limited

Balance Sheet (continued)

As At 31 January 2025

For the period ending 31 January 2025 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 Mark Catterall

Director

3rd September 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Smart Sanitiser Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12885554 . The registered office is Units 4&5 , Bensham Street, Boldon Colliery, Tyne & Wear, NE35 9LN.

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:

Plant & Machinery	33% reducing balance
Computer Equipment	33% reducing balance

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: NIL (2024: 5)

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2024	333,808	467	334,275

As at 31 January 2025	333,808	467	334,275

Depreciation
As at 1 April 2024	232,624	258	232,882
Provided during the period	33,391	69	33,460

As at 31 January 2025	266,015	327	266,342

...CONTINUED

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Smart Sanitiser Limited

Notes to the Financial Statements (continued)

For the Period 1 April 2024 to 31 January 2025

Net Book Value
As at 31 January 2025	67,793	140	67,933

As at 1 April 2024	101,184	209	101,393

5. Stocks

	31 January 2025	31 March 2024
	£	£
Stock	-	5,000

6. Debtors

	31 January 2025	31 March 2024
	£	£
Due within one year
Trade debtors	5,459	47,678
Other debtors	9,292	58,847

	14,751	106,525

7. Creditors: Amounts Falling Due Within One Year

	31 January 2025	31 March 2024
	£	£
Trade creditors	10,949	82,715
Other loans	56,529	64,356
Other creditors	2,427	7,654

	69,905	154,725

8. Creditors: Amounts Falling Due After More Than One Year

	31 January 2025	31 March 2024
	£	£
Other loans	-	332,307
Amounts owed to participating interests	257,529	86,693
Other creditors	-	125,000

	257,529	544,000

9. Share Capital

	31 January 2025	31 March 2024
	£	£
Allotted, Called up and fully paid	201	201

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