1 May 2024 false No description of principal activity Taxfiler 2024.6 08030845business:PrivateLimitedCompanyLtd2024-05-012025-04-30 080308452024-04-30 080308452024-05-012025-04-30 08030845business:AuditExempt-NoAccountantsReport2024-05-012025-04-30 08030845business:FilletedAccounts2024-05-012025-04-30 080308452025-04-30 08030845business:Director12024-05-012025-04-30 08030845business:RegisteredOffice2024-05-012025-04-30 080308452024-04-30 08030845core:WithinOneYear2025-04-30 08030845core:WithinOneYear2024-04-30 08030845core:ShareCapitalcore:PreviouslyStatedAmount2025-04-30 08030845core:ShareCapitalcore:PreviouslyStatedAmount2024-04-30 08030845core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-04-30 08030845core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-04-30 08030845core:PreviouslyStatedAmount2025-04-30 08030845core:PreviouslyStatedAmount2024-04-30 08030845business:SmallEntities2024-05-012025-04-30 08030845countries:EnglandWales2024-05-012025-04-30 08030845core:FurnitureFittings2024-05-012025-04-30 08030845core:FurnitureFittings2024-04-30 08030845core:ComputerEquipment2024-04-30 08030845core:FurnitureFittings2025-04-30 08030845core:ComputerEquipment2025-04-30 08030845core:ComputerEquipment2024-05-012025-04-30 080308452023-05-012024-04-30 iso4217:GBP xbrli:pure
Company Registration No. 08030845 (England and Wales)
SMART BOOK-KEEPING (NW) LTD Unaudited accounts for the year ended 30 April 2025
SMART BOOK-KEEPING (NW) LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
SMART BOOK-KEEPING (NW) LTD Company Information for the year ended 30 April 2025
Director
ZIYAULHAQ AHMED
Company Number
08030845 (England and Wales)
Registered Office
239 RIBBLETON LANE PRESTON PR1 5EA
Accountants
SMART ACCOUNTING (NW) LTD 239 RIBBLETON LANE PRESTON PR1 5EA
- 3 -
SMART BOOK-KEEPING (NW) LTD Statement of financial position as at 30 April 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
2,184 
2,664 
Current assets
Cash at bank and in hand
55,999 
40,910 
Creditors: amounts falling due within one year
5
(10,592)
(2,008)
Net current assets
45,407 
38,902 
Net assets
47,591 
41,566 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
47,589 
41,564 
Shareholders' funds
47,591 
41,566 
For the year ending 30 April 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 director acknowledges his 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 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 29 July 2025 and were signed on its behalf by
ZIYAULHAQ AHMED Director Company Registration No. 08030845
- 4 -
SMART BOOK-KEEPING (NW) LTD Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
SMART BOOK-KEEPING (NW) LTD is a private company, limited by shares, registered in England and Wales, registration number 08030845. The registered office is 239 RIBBLETON LANE, PRESTON, PR1 5EA.
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.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
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
18%
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 May 2024
3,000 
2,499 
5,499 
At 30 April 2025
3,000 
2,499 
5,499 
Depreciation
At 1 May 2024
2,385 
450 
2,835 
Charge for the year
111 
369 
480 
At 30 April 2025
2,496 
819 
3,315 
Net book value
At 30 April 2025
504 
1,680 
2,184 
At 30 April 2024
615 
2,049 
2,664 
- 5 -
SMART BOOK-KEEPING (NW) LTD Notes to the Accounts for the year ended 30 April 2025
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
1,526 
1,008 
Other creditors
- 
1,000 
Loans from directors
9,066 
- 
10,592 
2,008 
6
Average number of employees
During the year the average number of employees was 0 (2024: 0).
- 6 -