IRIS Accounts Production v25.4.0.155 09343568 Board of Directors Board of Directors 6.4.24 5.4.25 5.4.25 false true false false true false Ordinary Shares of £1 each 100.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 09343568 2024-04-05 09343568 2025-04-05 09343568 2024-04-06 2025-04-05 09343568 2023-04-05 09343568 2023-04-06 2024-04-05 09343568 2024-04-05 09343568 ns15:EnglandWales 2024-04-06 2025-04-05 09343568 ns14:PoundSterling 2024-04-06 2025-04-05 09343568 ns10:Director1 2024-04-06 2025-04-05 09343568 ns10:Director2 2024-04-06 2025-04-05 09343568 ns10:PrivateLimitedCompanyLtd 2024-04-06 2025-04-05 09343568 ns10:SmallEntities 2024-04-06 2025-04-05 09343568 ns10:AuditExempt-NoAccountantsReport 2024-04-06 2025-04-05 09343568 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-06 2025-04-05 09343568 ns10:SmallCompaniesRegimeForAccounts 2024-04-06 2025-04-05 09343568 ns10:FullAccounts 2024-04-06 2025-04-05 09343568 ns10:OrdinaryShareClass1 2024-04-06 2025-04-05 09343568 ns5:CurrentFinancialInstruments 2025-04-05 09343568 ns5:CurrentFinancialInstruments 2024-04-05 09343568 ns5:ShareCapital 2025-04-05 09343568 ns5:ShareCapital 2024-04-05 09343568 ns5:RetainedEarningsAccumulatedLosses 2025-04-05 09343568 ns5:RetainedEarningsAccumulatedLosses 2024-04-05 09343568 ns5:FurnitureFittings 2024-04-05 09343568 ns5:FurnitureFittings 2024-04-06 2025-04-05 09343568 ns5:FurnitureFittings 2025-04-05 09343568 ns5:FurnitureFittings 2024-04-05 09343568 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-04-05 09343568 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-04-05 09343568 ns10:OrdinaryShareClass1 2025-04-05 09343568 1 2024-04-06 2025-04-05

REGISTERED NUMBER: 09343568 (England and Wales)

Unaudited Financial Statements for the Year Ended 5 April 2025

for

Smartstuff Limited

| Smartstuff Limited (Registered number: 09343568) |

Contents of the Financial Statements

for the Year Ended 5 April 2025

Page |

| Balance Sheet | 1 |

| Notes to the Financial Statements | 2 |

| Smartstuff Limited (Registered number: 09343568) |

Balance Sheet

5 April 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 190 |  | 117 |  |

CURRENT ASSETS

Stocks | 5 | 10,459 |  | 9,620 |  |

Debtors: amounts falling due within one year | 6 | 609 |  | 1,837 |  |

Cash at bank and in hand | 638 |  | 614 |  |

11,706 |  | 12,071 |  |

CREDITORS

Amounts falling due within one year | 7 | (20,714 | ) | (17,488 | ) |

NET CURRENT LIABILITIES | (9,008 | ) | (5,417 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (8,818 | ) | (5,300 | ) |

CAPITAL AND RESERVES

Called up share capital | 8 | 100 |  | 100 |  |

Retained earnings | (8,918 | ) | (5,400 | ) |

SHAREHOLDERS' FUNDS | (8,818 | ) | (5,300 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 December 2025 and were signed on its behalf by:

Mrs J C Wogan - Director

Mr T J Wogan - Director

| Smartstuff Limited (Registered number: 09343568) |

Notes to the Financial Statements

for the Year Ended 5 April 2025

1. | GENERAL INFORMATION

| The company is a private company limited by share capital, incorporated in England and Wales.

| The address of its registered office is:

| 31 Pound Avenue

| Stevenage

| Hertfordshire

| SG1 3JB

| These financial statements were authorised for issue by the Board on 3 December 2025.

2. | ACCOUNTING POLICIES

| Summary of significant accounting policies and key accounting estimates

| The principle accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated

| Statement of compliance

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the companies Act 2006 (as applicable to companies subject to the small companies' regime).

| Basis of preparation

| These financial statements have been prepared using the historical cost convention.

| The financial statements are prepared in sterling, which is the functional currency of the entity.

| Judgements

| The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

| Revenue recognition

| Turnover comprises the consideration received or receivable for the sale of goods in the ordinary course of the company’s activities. Turnover is shown net of sales, returns, rebates and discounts.

| The company recognises revenue when:

| The amount of revenue can be reliably measured;

| it is probable that future economic benefits will flow to the entity;

| and specific criteria have been met for each of the company's activities

| Tangible fixed assets

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

| Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

| The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

| Depreciation

| Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

| Office Equipment 20% Straight Line

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

| Smartstuff Limited (Registered number: 09343568) |

Notes to the Financial Statements - continued

for the Year Ended 5 April 2025

2. | ACCOUNTING POLICIES - continued

| Tax

| The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

| Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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

| Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

| Trade debtors

| Trade debtors are amounts due from customers for merchandise sold in the ordinary course of business.

| Trade debtors are recognised at the transaction price.

| Trade creditors

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

| Trade creditors are recognised at the transaction price.

| Share capital

| Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

| Cash and cash equivalents

| Cash and cash equivalents comprise cash on hand and call deposits.

| Going concern

| Post year end the directors took the decision to cease trading. There are no current plans to wind up the company. The directors have therefore prepared the financial statements on a basis other than that of the going concern basis.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

| Smartstuff Limited (Registered number: 09343568) |

Notes to the Financial Statements - continued

for the Year Ended 5 April 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures

| and

| fittings

£ |

| COST

| At 6 April 2024 | 5,255 |  |

| Additions | 120 |  |

| At 5 April 2025 | 5,375 |  |

| DEPRECIATION

| At 6 April 2024 | 5,138 |  |

| Charge for year | 47 |  |

| At 5 April 2025 | 5,185 |  |

| NET BOOK VALUE

| At 5 April 2025 | 190 |  |

| At 5 April 2024 | 117 |  |

5. | STOCKS

2025 | 2024 |

£ | £ |

| Stocks | 10,459 |  | 9,620 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 609 |  | 1,837 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Directors' current accounts | 19,494 |  | 16,096 |  |

| Accrued expenses | 1,220 |  | 1,392 |  |

20,714 |  | 17,488 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary Shares of £1 each | 100 | 100 |  | 100 |  |

9. | RELATED PARTY TRANSACTIONS

| At the balance sheet date, the company owed £19,494 (2024: £16,096) to J Wogan. There are no terms relating to the payment of interest or repayment of capital on this loan.

10. | POST BALANCE SHEET EVENTS

| Post year end the directors took the decision to cease trading. There are no current plans to wind up the company.

| Smartstuff Limited (Registered number: 09343568) |

Notes to the Financial Statements - continued

for the Year Ended 5 April 2025

11. | ULTIMATE CONTROLLING PARTY

| The controlling party is Mrs J C Wogan.