1 October 2023 false No description of principal activity Taxfiler 2024.6 13620271business:PrivateLimitedCompanyLtd2023-10-012024-09-30 136202712023-09-30 136202712023-10-012024-09-30 13620271business:AuditExemptWithAccountantsReport2023-10-012024-09-30 13620271business:AbridgedAccounts2023-10-012024-09-30 136202712024-09-30 13620271business:Director12023-10-012024-09-30 13620271business:RegisteredOffice2023-10-012024-09-30 136202712023-09-30 13620271core:WithinOneYear2024-09-30 13620271core:WithinOneYear2023-09-30 13620271core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 13620271core:ShareCapitalcore:PreviouslyStatedAmount2023-09-30 13620271core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 13620271core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-09-30 13620271core:PreviouslyStatedAmount2024-09-30 13620271core:PreviouslyStatedAmount2023-09-30 13620271business:SmallEntities2023-10-012024-09-30 13620271countries:EnglandWales2023-10-012024-09-30 13620271core:FurnitureFittings2023-10-012024-09-30 136202712022-10-012023-09-30 iso4217:GBP xbrli:pure
Company Registration No. 13620271 (England and Wales)
LIFE SMART LTD Unaudited accounts for the year ended 30 September 2024
LIFE SMART LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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LIFE SMART LTD Company Information for the year ended 30 September 2024
Director
Floyd Benjamin Lay
Company Number
13620271 (England and Wales)
Registered Office
20-22 WENLOCK ROAD LONDON N1 7GU ENGLAND
Accountants
Taxta The Old Coach House 21 Gower Road Swansea SA2 9BX
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LIFE SMART LTD Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
6,369 
4,848 
Current assets
Debtors
334 
3,334 
Cash at bank and in hand
141,301 
195,119 
141,635 
198,453 
Creditors: amounts falling due within one year
(32,181)
(56,927)
Net current assets
109,454 
141,526 
Total assets less current liabilities
115,823 
146,374 
Provisions for liabilities
Deferred tax
(1,210)
(921)
Other provisions
(39,254)
(44,344)
(40,464)
(45,265)
Net assets
75,359 
101,109 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
75,358 
101,108 
Shareholders' funds
75,359 
101,109 
For the year ending 30 September 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 19 September 2025 and were signed on its behalf by
Floyd Benjamin Lay Director Company Registration No. 13620271
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LIFE SMART LTD Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
LIFE SMART LTD is a private company, limited by shares, registered in England and Wales, registration number 13620271. The registered office is 20-22 WENLOCK ROAD, LONDON, N1 7GU, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% on cost
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 October 2023
6,665 
Additions
3,568 
At 30 September 2024
10,233 
Depreciation
At 1 October 2023
1,817 
Charge for the year
2,047 
At 30 September 2024
3,864 
Net book value
At 30 September 2024
6,369 
At 30 September 2023
4,848 
5
Average number of employees
During the year the average number of employees was 5 (2023: 9).
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