REGISTERED NUMBER: 14929742 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

New Smart Trading Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTORS:

Mr Daljit Singh Benning

Mr Jagath Punchi hewa

REGISTERED OFFICE:

143 Eastfield Road

Peterborough

United Kingdom

PE1 4AU

REGISTERED NUMBER:

14929742 (England and Wales)

ACCOUNTANTS:

Accountancy Solutions

143 Eastfield Road

Peterborough

Cambridgeshire

PE1 4AU

FIXED ASSETS

Intangible assets

4

48,219

48,219

Tangible assets

5

2,030

-

50,249

48,219

CURRENT ASSETS

Stocks

6

24,910

11,000

Cash at bank and in hand

7,587

11,785

32,497

22,785

CREDITORS

Amounts falling due within one year

7

68,660

68,365

NET CURRENT LIABILITIES

(36,163

)

(45,580

)

TOTAL ASSETS LESS CURRENT LIABILITIES

14,086

2,639

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

13,986

2,539

SHAREHOLDERS' FUNDS

14,086

2,639

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 December 2025 and were signed on its behalf by:

Mr Daljit Singh Benning - Director

1.	STATUTORY INFORMATION

New Smart Trading Ltd 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 July 2024

and 30 June 2025

48,219

NET BOOK VALUE

At 30 June 2025

48,219

At 30 June 2024

48,219

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

2,215

At 30 June 2025

2,215

DEPRECIATION

Charge for year

185

At 30 June 2025

185

NET BOOK VALUE

At 30 June 2025

2,030

6.

STOCKS

30.6.25

30.6.24

£

£

Stocks

24,910

11,000

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade creditors

2,863

2,603

Net wages

-

915

Corporation tax

2,238

596

Social security and other taxes

524

8

VAT

2,193

1,783

Other creditors- AMEX CC

6,170

-

Directors' current accounts

54,672

62,460

68,660

68,365

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.25

30.6.24

value:

£

£

100

Ordinary

100

100

100

9.

RESERVES

Retained

earnings

£

At 1 July 2024

2,539

Profit for the year

11,447

At 30 June 2025

13,986

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 June 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Accountancy Solutions

143 Eastfield Road

Peterborough

Cambridgeshire

PE1 4AU

Date: .............................................