REGISTERED NUMBER: 11302173 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH APRIL 2025

FOR

SMARTA MOVE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C Smart

REGISTERED OFFICE:

4 Burystead Place

Wellingborough

Northamptonshire

NN8 1AH

REGISTERED NUMBER:

11302173 (England and Wales)

ACCOUNTANTS:

ISIS Business Solutions (Northants) LLP

Venture Court

2 Debdale Road

Wellingborough

Northamptonshire

NN8 5AA

FIXED ASSETS

Intangible assets

4

14,200

17,750

Tangible assets

5

7,385

5,135

21,585

22,885

CURRENT ASSETS

Debtors

6

3,290

7,042

Cash at bank

153,940

128,727

157,230

135,769

CREDITORS

Amounts falling due within one year

7

81,951

80,673

NET CURRENT ASSETS

75,279

55,096

TOTAL ASSETS LESS CURRENT LIABILITIES

96,864

77,981

PROVISIONS FOR LIABILITIES

1,846

976

NET ASSETS

95,018

77,005

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

94,918

76,905

95,018

77,005

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15th October 2025 and were signed by:

C Smart - Director

1.	STATUTORY INFORMATION

Smarta Move Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st May 2024

and 30th April 2025

35,500

AMORTISATION

At 1st May 2024

17,750

Charge for year

3,550

At 30th April 2025

21,300

NET BOOK VALUE

At 30th April 2025

14,200

At 30th April 2024

17,750

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1st May 2024

7,057

3,262

10,319

Additions

3,440

-

3,440

At 30th April 2025

10,497

3,262

13,759

DEPRECIATION

At 1st May 2024

3,989

1,195

5,184

Charge for year

777

413

1,190

At 30th April 2025

4,766

1,608

6,374

NET BOOK VALUE

At 30th April 2025

5,731

1,654

7,385

At 30th April 2024

3,068

2,067

5,135

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

3,090

3,778

Other debtors

200

3,264

3,290

7,042

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,417

10,417

Trade creditors

2,488

3,881

Taxation and social security

24,415

23,312

Other creditors

49,631

43,063

81,951

80,673

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included within other creditors is an amount owing to the directors of £49,128 (2024: £41,787). This loan is interest free and has no repayment terms.