12 March 2024 false No description of principal activity Taxfiler 2024.6 15557337business:PrivateLimitedCompanyLtd2024-03-122025-06-30 155573372024-03-11 155573372024-03-122025-06-30 15557337business:AuditExemptWithAccountantsReport2024-03-122025-06-30 15557337business:FilletedAccounts2024-03-122025-06-30 155573372025-06-30 15557337business:Director12024-03-122025-06-30 15557337business:Director22024-03-122025-06-30 15557337business:Director32024-03-122025-06-30 15557337business:RegisteredOffice2024-03-122025-06-30 15557337core:WithinOneYear2025-06-30 15557337core:ShareCapitalcore:PreviouslyStatedAmount2025-06-30 15557337core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-06-30 15557337core:PreviouslyStatedAmount2025-06-30 15557337business:SmallEntities2024-03-122025-06-30 15557337countries:EnglandWales2024-03-122025-06-30 15557337core:AdditionsToInvestments2025-06-30 iso4217:GBP xbrli:pure
Company Registration No. 15557337 (England and Wales)
Smart Strength Studio Uk Limited Unaudited accounts for the period from 12 March 2024 to 30 June 2025
Smart Strength Studio Uk Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Smart Strength Studio Uk Limited Company Information for the period from 12 March 2024 to 30 June 2025
Directors
Manoj Pandey Edith Petcu Kirankumar Ponugoti
Company Number
15557337 (England and Wales)
Registered Office
1 Yorke Place Lambourn Hungerford Berkshire RG17 8QJ England
Accountants
Swash & Co Boston House Grove Business Park Wantage Oxfordshire OX12 9FF
- 3 -
Smart Strength Studio Uk Limited Statement of financial position as at 30 June 2025
2025 
Notes
£ 
Fixed assets
Investments
4
200 
Current assets
Debtors
5
430,693 
Cash at bank and in hand
12,083 
442,776 
Creditors: amounts falling due within one year
6
(447,290)
Net current liabilities
(4,514)
Net liabilities
(4,314)
Capital and reserves
Called up share capital
120 
Profit and loss account
(4,434)
Shareholders' funds
(4,314)
For the period ending 30 June 2025 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 4 December 2025 and were signed on its behalf by
Edith Petcu Director Company Registration No. 15557337
- 4 -
Smart Strength Studio Uk Limited Notes to the Accounts for the period from 12 March 2024 to 30 June 2025
1
Statutory information
Smart Strength Studio Uk Limited is a private company, limited by shares, registered in England and Wales, registration number 15557337. The registered office is 1 Yorke Place, Lambourn, Hungerford, Berkshire, RG17 8QJ, 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 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.
4
Investments
Subsidiary undertakings 
£ 
Valuation at 12 March 2024
- 
Additions
200 
Valuation at 30 June 2025
200 
5
Debtors
2025 
£ 
Amounts falling due within one year
Amounts due from group undertakings etc.
430,693 
6
Creditors: amounts falling due within one year
2025 
£ 
VAT
14,210 
Other creditors
431,880 
Accruals
1,200 
447,290 
- 5 -
Smart Strength Studio Uk Limited Notes to the Accounts for the period from 12 March 2024 to 30 June 2025
7
Transactions with related parties
Loans have been made to Smart Strength Studio UK Ltd from related parties as detailed below. All loans are repayable on demand and are interest free: Loans have been made from GRQREM Holdings Ltd through the period and the outstanding balance owed at year end is £149,960. GRQREM Holdings Ltd owns 33.3% of Smart Strength Studio UK Ltd. GRQREM Holdings Ltd is 100% owned by Edith Petcu who is also a director of Smart Strength Studio UK Ltd. Loans have been made from Scrutobyte UK Ltd through the period and the outstanding balance owed at year end is £131,577. Kirankumar Ponugoti and Reshma Gunaganti each own 50% of Scrutobyte UK Ltd. Kirankumar Ponugoti and Reshma Gunaganti also each own 50% of Sky Grid Innovations Ltd which owns 33.3% of Smart Strength Studio UK Ltd. Kirankumar Ponugoti is also a director of Smart Strength Studio UK Ltd. Loans have been made from Kaebol Techno;ogies Ltd through the period and the outstanding balance owed at year end is £150,343. Manoj Pandey owns 100% of Kaebol Technologies Ltd. Majoj Pandey also owns 100% of Mirka Enterprises Ltd which owns 33.3% of Smart Strength Studio UK Ltd. Manoj Pandey is also a director of Smart Strength Studio UK Ltd.
8
Average number of employees
During the period the average number of employees was 0.
- 6 -