1 December 2023 false Taxfiler 2024.6 true 07745878business:PrivateLimitedCompanyLtd2023-12-012024-11-30 077458782023-11-30 077458782023-12-012024-11-30 07745878business:AuditExemptWithAccountantsReport2023-12-012024-11-30 07745878business:FilletedAccounts2023-12-012024-11-30 077458782024-11-30 07745878business:Director12023-12-012024-11-30 07745878business:RegisteredOffice2023-12-012024-11-30 077458782023-11-30 07745878core:WithinOneYear2024-11-30 07745878core:WithinOneYear2023-11-30 07745878core:AfterOneYear2024-11-30 07745878core:AfterOneYear2023-11-30 07745878core:ShareCapitalcore:PreviouslyStatedAmount2024-11-30 07745878core:ShareCapitalcore:PreviouslyStatedAmount2023-11-30 07745878core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-11-30 07745878core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 07745878core:PreviouslyStatedAmount2024-11-30 07745878core:PreviouslyStatedAmount2023-11-30 07745878business:SmallEntities2023-12-012024-11-30 07745878countries:EnglandWales2023-12-012024-11-30 07745878core:PlantMachinery2023-11-30 07745878core:MotorVehicles2023-11-30 07745878core:FurnitureFittings2023-11-30 07745878core:ComputerEquipment2023-11-30 07745878core:PlantMachinery2023-12-012024-11-30 07745878core:MotorVehicles2023-12-012024-11-30 07745878core:FurnitureFittings2023-12-012024-11-30 07745878core:ComputerEquipment2023-12-012024-11-30 07745878core:PlantMachinery2024-11-30 07745878core:MotorVehicles2024-11-30 07745878core:FurnitureFittings2024-11-30 07745878core:ComputerEquipment2024-11-30 077458782022-12-012023-11-30 iso4217:GBP xbrli:pure
Company Registration No. 07745878 (England and Wales)
Smart Bedrooms & Closets Ltd Unaudited accounts for the year ended 30 November 2024
Smart Bedrooms & Closets Ltd Unaudited accounts Contents
Page
- 2 -
Smart Bedrooms & Closets Ltd Company Information for the year ended 30 November 2024
Director
Pardeep Kumar Chopra
Company Number
07745878 (England and Wales)
Registered Office
UNIT 13 CHESTERFIELD WAY HAYES UB3 3NW
Accountants
ABMO Consultancy 37 Taplow Road Taplow South Bucks SL6 0JN
- 3 -
Smart Bedrooms & Closets Ltd Statement of financial position as at 30 November 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
172,060 
153,726 
Current assets
Inventories
109,986 
48,764 
Debtors
38,188 
78,318 
Cash at bank and in hand
36,517 
189,291 
184,691 
316,373 
Creditors: amounts falling due within one year
(186,436)
(282,793)
Net current (liabilities)/assets
(1,745)
33,580 
Total assets less current liabilities
170,315 
187,306 
Creditors: amounts falling due after more than one year
(73,051)
(83,886)
Provisions for liabilities
Deferred tax
(32,691)
(29,208)
Net assets
64,573 
74,212 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
64,572 
74,211 
Shareholders' funds
64,573 
74,212 
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 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 and authorised for issue on 29 November 2025 and were signed on its behalf by
Pardeep Kumar Chopra Director Company Registration No. 07745878
- 4 -
Smart Bedrooms & Closets Ltd Notes to the Accounts for the year ended 30 November 2024
1
Statutory information
Smart Bedrooms & Closets Ltd is a private company, limited by shares, registered in England and Wales, registration number 07745878. The registered office is UNIT 13, CHESTERFIELD WAY, HAYES, UB3 3NW.
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:
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Going concern
The financial statements have been prepared using the going concern basis of accounting. The Directors further confirm that the company has adequate resources to continue in operational existence for the foreseeable future.
- 5 -
Smart Bedrooms & Closets Ltd Notes to the Accounts for the year ended 30 November 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 December 2023
149,565 
177,633 
34,636 
503 
362,337 
Additions
- 
- 
48,697 
- 
48,697 
At 30 November 2024
149,565 
177,633 
83,333 
503 
411,034 
Depreciation
At 1 December 2023
104,016 
79,886 
24,290 
419 
208,611 
Charge for the year
6,832 
14,662 
8,856 
13 
30,363 
At 30 November 2024
110,848 
94,548 
33,146 
432 
238,974 
Net book value
At 30 November 2024
38,717 
83,085 
50,187 
71 
172,060 
At 30 November 2023
45,549 
97,747 
10,346 
84 
153,726 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
17,688 
46,818 
Other debtors
- 
11,000 
17,688 
57,818 
Amounts falling due after more than one year
Other debtors
20,500 
20,500 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
- 
7,008 
Obligations under finance leases and hire purchase contracts
- 
17,868 
Trade creditors
122,356 
217,441 
Taxes and social security
6,192 
16,945 
Other creditors
13,147 
23,531 
Deferred income
44,741 
- 
186,436 
282,793 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
14,952 
25,786 
Obligations under finance leases and hire purchase contracts
58,099 
58,100 
73,051 
83,886 
8
Average number of employees
During the year the average number of employees was 15 (2023: 15).
- 6 -