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Company Registration No. 14624937 (England and Wales)
SMARTER CAPITAL LTD Unaudited accounts for the year ended 31 December 2024
SMARTER CAPITAL LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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SMARTER CAPITAL LTD Company Information for the year ended 31 December 2024
Directors
Mark Callaghan Martin Hargreaves Peter Howarth Karl Paul Ashmeet Kandhari
Company Number
14624937 (England and Wales)
Registered Office
CROWOOD HOUSE GIPSY LANE SWINDON SN2 8YY ENGLAND
Accountants
Walton & Harvey Limited Office 8, North Courtyard Woodlands Bradley Stoke Bristol BS32 4NQ
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SMARTER CAPITAL LTD Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
57,117 
75,675 
Tangible assets
5
520 
817 
Investments
10,060 
50,058 
67,697 
126,550 
Current assets
Debtors
451,047 
33,391 
Cash at bank and in hand
161,795 
7,267 
612,842 
40,658 
Creditors: amounts falling due within one year
(396,188)
(94,740)
Net current assets/(liabilities)
216,654 
(54,082)
Net assets
284,351 
72,468 
Capital and reserves
Called up share capital
10 
8 
Share premium
297,493 
49,995 
Profit and loss account
(13,152)
22,465 
Shareholders' funds
284,351 
72,468 
For the year ending 31 December 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.
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 of Directors and authorised for issue on 30 September 2025 and were signed on its behalf by
Martin Hargreaves Director Company Registration No. 14624937
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SMARTER CAPITAL LTD Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
SMARTER CAPITAL LTD is a private company, limited by shares, registered in England and Wales, registration number 14624937. The registered office is CROWOOD HOUSE, GIPSY LANE, SWINDON, SN2 8YY, 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:
Computer equipment
33.33 % Straight Line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Total 
£ 
Cost
At 1 January 2024
113,512 
Additions
30,000 
At 31 December 2024
143,512 
Amortisation
At 1 January 2024
37,837 
Charge for the year
48,558 
At 31 December 2024
86,395 
Net book value
At 31 December 2024
57,117 
At 31 December 2023
75,675 
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SMARTER CAPITAL LTD Notes to the Accounts for the year ended 31 December 2024
5
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 January 2024
891 
At 31 December 2024
891 
Depreciation
At 1 January 2024
74 
Charge for the year
297 
At 31 December 2024
371 
Net book value
At 31 December 2024
520 
At 31 December 2023
817 
6
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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