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Company Registration No. 09239984 (England and Wales)
Smart Respiratory Products Limited Unaudited accounts for the year ended 31 December 2024
Smart Respiratory Products Limited Unaudited accounts Contents
Page
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Smart Respiratory Products Limited Company Information for the year ended 31 December 2024
Directors
Mr Thomas Antalffy Mr Richard Petho
Company Number
09239984 (England and Wales)
Registered Office
IMPERIAL I-HUB LEVEL 4, 84 WOOD LANE, WHITE CITY LONDON W12 0BZ ENGLAND
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Smart Respiratory Products Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Investments
10,000 
10,000 
Current assets
Inventories
785 
1,537 
Debtors
197,501 
130,565 
Cash at bank and in hand
16,155 
25,392 
214,441 
157,494 
Creditors: amounts falling due within one year
(20,887)
(19,120)
Net current assets
193,554 
138,374 
Total assets less current liabilities
203,554 
148,374 
Creditors: amounts falling due after more than one year
(2,376,651)
(2,250,600)
Net liabilities
(2,173,097)
(2,102,226)
Capital and reserves
Called up share capital
127,009 
125,000 
Share premium
487,679 
380,000 
Profit and loss account
(2,787,785)
(2,607,226)
Shareholders' funds
(2,173,097)
(2,102,226)
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 October 2025 and were signed on its behalf by
Mr Thomas Antalffy Director Company Registration No. 09239984
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Smart Respiratory Products Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Smart Respiratory Products Limited is a private company, limited by shares, registered in England and Wales, registration number 09239984. The registered office is IMPERIAL I-HUB LEVEL 4, 84 WOOD LANE,, WHITE CITY, LONDON, W12 0BZ, ENGLAND.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
33 % on reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Patents and licences are being amortised evenly over their estimated useful life of five years
4
Intangible fixed assets
Other 
£ 
Cost
At 1 January 2024
78,344 
At 31 December 2024
78,344 
Amortisation
At 1 January 2024
78,344 
At 31 December 2024
78,344 
Net book value
At 31 December 2024
- 
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Smart Respiratory Products Limited Notes to the Accounts for the year ended 31 December 2024
5
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 January 2024
1,877 
At 31 December 2024
1,877 
Depreciation
At 1 January 2024
1,877 
At 31 December 2024
1,877 
Net book value
At 31 December 2024
- 
6
Investments
Other investments 
£ 
Valuation at 1 January 2024
10,000 
Valuation at 31 December 2024
10,000 
7
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
61,846 
26,585 
Amounts due from group undertakings etc.
- 
98,514 
Accrued income and prepayments
21,272 
5,466 
Other debtors
112,194 
- 
195,312 
130,565 
Amounts falling due after more than one year
Accrued income and prepayments
2,189 
- 
8
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
6,129 
1,560 
Trade creditors
5,168 
15,002 
Amounts owed to group undertakings and other participating interests
- 
858 
Taxes and social security
3,743 
- 
Other creditors
5,320 
591 
Loans from directors
527 
- 
Accruals
- 
1,109 
20,887 
19,120 
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Smart Respiratory Products Limited Notes to the Accounts for the year ended 31 December 2024
9
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Amounts owed to group undertakings and other participating interests
2,376,651 
2,146,561 
Other creditors
- 
104,039 
2,376,651 
2,250,600 
10
Average number of employees
During the year the average number of employees was 3 (2023: 3).
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