BE SMART COOKIE LTD


Director	BALLARD, Janette


Registered Address	20 Wenlock Road
	London
	N1 7GU


Registered Number	12747226 (England and Wales)

Balance Sheet as at
31 July 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		6,423		9,398
Tangible assets	4		-		166
			6,423		9,564
Current assets
Debtors		308		519
Cash at bank and on hand		1,253		3,045
		1,561		3,564
Creditors amounts falling due within one year	5	(9,243)		(5,331)
Net current assets (liabilities)			(7,682)		(1,767)
Total assets less current liabilities			(1,259)		7,797
Creditors amounts falling due after one year	6		(17,450)		(17,450)
Net assets			(18,709)		(9,653)
Capital and reserves
Called up share capital			1		1
Profit and loss account			(18,710)		(9,654)
Shareholders' funds			(18,709)		(9,653)

The company was entitled to exemption from audit for this reporting period 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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 29 October 2025, and are signed on its behalf by:

BALLARD, Janette
Director
Registered Company No. 12747226

BE SMART COOKIE LTD

Notes to the Financial Statements
for the year ended 31 July 2025

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Turnover policy
	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.

	Intangible assets
	Intangible asset refers to the company's website development costs and Goodwill, and being amortised over the useful life of 5 years.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Office Equipment	3

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Intangible assets

	Goodwill	Other	Total
	£	£	£
Cost or valuation
At 01 August 24	12,300	3,163	15,463
At 31 July 25	12,300	3,163	15,463
Amortisation and impairment
At 01 August 24	4,920	1,145	6,065
Charge for year	2,460	515	2,975
At 31 July 25	7,380	1,660	9,040
Net book value
At 31 July 25	4,920	1,503	6,423
At 31 July 24	7,380	2,018	9,398

4.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 August 24	499	499
At 31 July 25	499	499
Depreciation and impairment
At 01 August 24	333	333
Charge for year	166	166
At 31 July 25	499	499
Net book value
At 31 July 25	-	-
At 31 July 24	166	166

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Other creditors	9,243	3,951
Accrued liabilities and deferred income	-	1,380
Total	9,243	5,331


	Included within Other creditors is an amount of £9,242.51 (2024: £3,951) which is owed to a related party, Ms Janette Ballard. Ms Ballard is considered a related party by virtue of her directorship and shareholding. The amount is unsecured, interest-free, and repayable on demand. No guarantees have been given or received in respect of this balance

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	17,450	17,450
Total	17,450	17,450


	Included within Creditors amounts falling due after one year is the amount £17,450 (2024: £17,450) which is owed to a related party, Ms Janette Ballard. Ms Ballard is considered a related party by virtue of her directorship and shareholding. The amount is unsecured, interest-free, and repayable on demand. No guarantees have been given or received in respect of this balance