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Registered number: 14490778
Smartisland ltd
Unaudited Financial Statements
For The Year Ended 30 November 2024
Adding Value Consultancy Ltd
Studio 21, Bluecoat Chambers
School Lane
Liverpool
L1 3BX
Smartisland ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Smartisland ltd
Balance Sheet
As At 30 November 2024
Balance Sheet
Registered number: 14490778

| 30 November 2024 | 30 November 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 83,289
Investments | 5 |  | - |  | 103,747
|  |  | - |  | 187,036
CURRENT ASSETS
Debtors | 6 | 215,721 |  | 3,875 |
Cash at bank and in hand |  | 22 |  | 1,010 |
|  | 215,743 |  | 4,885 |
Creditors: Amounts Falling Due Within One Year | 7 | (301,698 ) |  | (208 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (85,955 ) |  | 4,677
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (85,955 ) |  | 191,713
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (190,888 )
NET (LIABILITIES)/ASSETS |  |  | (85,955 ) |  | 825
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | (86,955 ) |  | (175 )
SHAREHOLDERS' FUNDS |  |  | (85,955) |  | 825

Page 1
Page 2
Smartisland ltd
Balance Sheet (continued)
As At 30 November 2024
For the year ending 30 November 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 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.
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

Danny Hayward Director
14th October 2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Smartisland ltd
Notes to the Financial Statements
For The Year Ended 30 November 2024
Notes to the Financial Statements
1. General Information
Smartisland ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14490778 . The registered office is Unit 33 Riverwalk Business Park, Riverwalk Road, Enfield, Middlesex, EN3 7QN.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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:

Plant & Machinery | over 3 years

2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: NIL)
1 -
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 December 2023 | 135,215
Additions | 9,814
Disposals | (145,029 )
As at 30 November 2024 | -
Depreciation
As at 1 December 2023 | 51,926
Provided during the period | 40,128
Disposals | (92,054 )
As at 30 November 2024 | -

...CONTINUED
Page 3
Page 4
Smartisland ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2024

Net Book Value
As at 30 November 2024 | -
As at 1 December 2023 | 83,289

5. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 December 2023 | 103,747
Disposals | (103,747 )
As at 30 November 2024 | -
Provision
As at 1 December 2023 | -
As at 30 November 2024 | -
Net Book Value
As at 30 November 2024 | -
As at 1 December 2023 | 103,747

6. Debtors

| 30 November 2024 |  | 30 November 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 214,523 |  | 1,134
Other debtors | 1,198 |  | 2,741
| 215,721 |  | 3,875

7. Creditors: Amounts Falling Due Within One Year

| 30 November 2024 |  | 30 November 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 596 |  | 208
Amounts owed to group undertakings | 301,102 |  | -
| 301,698 |  | 208

8. Creditors: Amounts Falling Due After More Than One Year

| 30 November 2024 |  | 30 November 2023
--- | --- | --- | ---
| £ |  | £
Amounts owed to group undertakings | - |  | 190,888

9. Share Capital

| 30 November 2024 |  | 30 November 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

Page 4