1 January 2024 false No description of principal activity Taxfiler 2024.6 SC415311business:PrivateLimitedCompanyLtd2024-01-012024-12-31 SC4153112023-12-31 SC4153112024-01-012024-12-31 SC415311business:AuditExempt-NoAccountantsReport2024-01-012024-12-31 SC415311business:FilletedAccounts2024-01-012024-12-31 SC4153112024-12-31 SC415311business:Director12024-01-012024-12-31 SC415311business:Director22024-01-012024-12-31 SC415311business:Director32024-01-012024-12-31 SC415311business:RegisteredOffice2024-01-012024-12-31 SC4153112023-12-31 SC415311core:WithinOneYear2024-12-31 SC415311core:WithinOneYear2023-12-31 SC415311core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 SC415311core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 SC415311core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 SC415311core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 SC415311core:PreviouslyStatedAmount2024-12-31 SC415311core:PreviouslyStatedAmount2023-12-31 SC415311business:SmallEntities2024-01-012024-12-31 SC415311countries:Scotland2024-01-012024-12-31 SC4153112023-01-012023-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC415311 (Scotland)
SmartPA Franchise Ltd Unaudited accounts for the year ended 31 December 2024
SmartPA Franchise Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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SmartPA Franchise Ltd Company Information for the year ended 31 December 2024
Directors
Ms S Bejaoui Mr A Wright Mr Y Bejaoui
Company Number
SC415311 (Scotland)
Registered Office
7 DUBLIN STREET LANE SOUTH EDINBURGH EH1 3PX SCOTLAND
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SmartPA Franchise Ltd Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Current assets
Debtors
4
147,157 
151,453 
Cash at bank and in hand
2,604 
23,342 
149,761 
174,795 
Creditors: amounts falling due within one year
5
(203,839)
(228,554)
Net current liabilities
(54,078)
(53,759)
Net liabilities
(54,078)
(53,759)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(54,079)
(53,760)
Shareholders' funds
(54,078)
(53,759)
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.
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 29 September 2025 and were signed on its behalf by
Ms S Bejaoui Director Company Registration No. SC415311
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SmartPA Franchise Ltd Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
SmartPA Franchise Ltd is a private company, limited by shares, registered in Scotland, registration number SC415311. The registered office is 7 DUBLIN STREET LANE SOUTH, EDINBURGH, EH1 3PX, SCOTLAND.
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.
4
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
37,920 
151,453 
Other debtors
109,237 
- 
147,157 
151,453 
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
5,158 
4,398 
VAT
196,649 
185,157 
Other creditors
1,507 
38,999 
Accruals
525 
- 
203,839 
228,554 
6
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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