Registered number
15476074
Smart Training and Development Limited
Filleted Accounts
28 February 2025

Smart Training and Development Limited
Registered number: | 15476074
Balance Sheet
as at 28 February 2025
Notes |  |  | 2025 |
£ |
Current assets
Cash at bank and in hand |  |  | 16,772
Creditors: amounts falling due within one year | 3 |  | (12,054)
Net current assets |  |  |  | 4,718 |
Net assets |  |  |  | 4,718 |
Capital and reserves
Called up share capital |  |  |  | 2
Profit and loss account |  |  |  | 4,716
Shareholders' funds |  |  |  | 4,718 |
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr M A Sadler
Director
Approved by the board on 10 October 2025

Smart Training and Development Limited
Notes to the Accounts
for the period from 9 February 2024 to 28 February 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| 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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
2 | Employees | 2025 |
Number |
| Average number of persons employed by the company | -
3 | Creditors: amounts falling due within one year | 2025 |
£ |
| Taxation and social security costs | 1,341
| Other creditors | 10,713
|  |  |  |  |  | 12,054 |
4 | Other information
| Smart Training and Development Limited is a private company limited by shares and incorporated in England. Its registered office is:
| 6 Manor Close
| Hoghton
| Preston
| Lancashire
| PR5 0EN

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