

			Company registration number:15463153






		SMART TRADING 4U LTD

			FINANCIAL STATEMENTS

			FOR THE PERIOD ENDED 28 February 2025

SMART TRADING 4U LTD

BALANCE SHEET

AS AT 28 February 2025

2025

Notes

CURRENT ASSETS

Stocks

4,500

Cash at bank and in hand

5,357

9,857

CREDITORS

Amounts falling due within one year

(10,363)

NET CURRENT ASSETS

(506)

TOTAL ASSETS LESS

CURRENT LIABILITIES

(506)

NET ASSETS

(506)

CAPITAL AND RESERVES

Called-up equity share capital

Profit and loss account

(507)

SHAREHOLDERS FUNDS

(506)

For the period ending 28 February 2025 the company was entitled to exemption 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 the accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. Approved by the board of directors on 15 September 2025 and signed on its behalf.

The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small companies' regime.

..........................................................................

Mr Hua Guo

15 September 2025

The annexed notes form part of these financial statements.



SMART TRADING 4U LTD

STATEMENT OF CHANGES IN EQUITY

FOR THE PERIOD ENDED 28 FEBRUARY 2025

		Share	Share	P and L	Revaluation	Other	Total
		Capital	Premium	Account	reserve	reserves	equity
		£	£	£	£	£	£

	Changes in equity
	Share issue	1	0	0	0	0	1
	Total comprehensive income	0	0	(507)	0	0	(507)
	Balance at 28 February 2025	1	0	(507)	0	0	(506)

SMART TRADING 4U LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 28 FEBRUARY 2025

Accounting policies

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention in accordance with the accounting policies set out below. These financial statements have been prepared in accordance with FRS102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Turnover

Turnover represents sales of goods net of VAT and trade discounts. Turnover is recognised when the goods are physically delivered to the customer.

Fixed Assets

Tangible fixed assets are stated at cost less depreciation Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures and Fittings 15 % reducing balance basi

Stocks and Work In Progress

Stock is valued at the lower of cost and net realisable value. Cost is determined on a first in first out basis. Net realisable value represents estimated selling price less costs to complete and sell. Provision is made for slow moving, obsolete or damaged stock where the net realisable value is less than cost.

Employees

The average number of persons employed by the company (including directors) during the year was 1.



3.	Creditors due within one year
		2025
		£

	Loan from directors	10,363

		10,363


4.	Share capital	Alloted, Issued and fully paid
		Alloted, Issued and fully paid
		2025
		£

	Ordinary shares of £1 each	1
	Total issued share capital	1





5.	Related Party Transactions
	There were no related party transactions in which the director has a direct and material interest.