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Registered number: 12247732
SMART COOKIE TUITION LIMITED
Unaudited Financial Statements
For The Year Ended 31 August 2025
SMART COOKIE TUITION LIMITED
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
SMART COOKIE TUITION LIMITED
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 12247732

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,751 |  | 2,609
|  |  | 1,751 |  | 2,609
CURRENT ASSETS
Cash at bank and in hand |  | 13,088 |  | 9,608 |
|  | 13,088 |  | 9,608 |
Creditors: Amounts Falling Due Within One Year | 6 | (14,593 ) |  | (11,553 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,505 ) |  | (1,945 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 246 |  | 664
NET ASSETS |  |  | 246 |  | 664
CAPITAL AND RESERVES
Called up share capital | 7 |  | 10 |  | 10
Profit and Loss Account |  |  | 236 |  | 654
SHAREHOLDERS' FUNDS |  |  | 246 |  | 664

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Miss Naveela CHAUDHRI Director
10/10/2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
SMART COOKIE TUITION LIMITED
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
SMART COOKIE TUITION LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 12247732 . The registered office is 142a Moss Lane, Hale, Altrincham, WA15 8AN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | Straight line basis 20%
Computer Equipment | Straight line basis 20%

3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 September 2024 | 2,426 | 3,758 | 6,184
Additions | - | 368 | 368
As at 31 August 2025 | 2,426 | 4,126 | 6,552
Depreciation
As at 1 September 2024 | 485 | 3,090 | 3,575
Provided during the period | 485 | 741 | 1,226
As at 31 August 2025 | 970 | 3,831 | 4,801
Net Book Value
As at 31 August 2025 | 1,456 | 295 | 1,751
As at 1 September 2024 | 1,941 | 668 | 2,609

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year

Page 2
Page 3
SMART COOKIE TUITION LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 2,463 |  | 1,697
Other taxes and social security | 122 |  | 124
Net wages | 808 |  | 32
Other creditors | 6,000 |  | 4,800
Accruals and deferred income | 700 |  | 700
Director's loan account | 4,500 |  | 4,200
| 14,593 |  | 11,553

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

8. Directors Advances, Credits and Guarantees
Dividends paid to directors

| 2025 | 2024
--- | --- | ---
| £ | £
Miss Naveela CHAUDHRI | 4,000 | 3,200

Page 3