6 April 2024 false No description of principal activity Taxfiler 2024.6 OC424548business:LimitedLiabilityPartnershipLLP2024-04-062025-04-05 OC4245482024-04-05 OC4245482024-04-062025-04-05 OC424548business:AuditExemptWithAccountantsReport2024-04-062025-04-05 OC424548business:FilletedAccounts2024-04-062025-04-05 OC4245482025-04-05 OC424548business:PartnerLLP12024-04-062025-04-05 OC424548business:PartnerLLP22024-04-062025-04-05 OC424548business:RegisteredOffice2024-04-062025-04-05 OC4245482024-04-05 OC424548core:WithinOneYear2025-04-05 OC424548core:WithinOneYear2024-04-05 OC424548core:AfterOneYear2025-04-05 OC424548core:AfterOneYear2024-04-05 OC424548core:ShareCapital2025-04-05 OC424548core:ShareCapital2024-04-05 OC424548core:RetainedEarningsAccumulatedLosses2025-04-05 OC424548core:RetainedEarningsAccumulatedLosses2024-04-05 OC424548business:SmallEntities2024-04-062025-04-05 OC424548countries:EnglandWales2024-04-062025-04-05 OC4245482023-04-062024-04-05 iso4217:GBP xbrli:pure
Registered No. OC424548 (England and Wales)
SMART ACCOUNTING & FINANCE SERVICES LLP Unaudited accounts for the year ended 5 April 2025
SMART ACCOUNTING & FINANCE SERVICES LLP LLP Information for the year ended 5 April 2025
Designated members
THINK CNA LTD
VALESBIZ TAX & ADVISORY LTD
Registered Number
OC424548 (England and Wales)
Registered Office
128 CITY ROAD LONDON EC1V 2NX UNITED KINGDOM
Accountants
Smart Accounting & Finance Services LLP 128 City Road London EC1V 2NX
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SMART ACCOUNTING & FINANCE SERVICES LLP Statement of financial position as at 5 April 2025
2025 
2024 
Notes
£ 
£ 
Current assets
Debtors
4,978 
2,717 
Cash at bank and in hand
992 
1,271 
5,970 
3,988 
Creditors: amounts falling due within one year
3
(30,593)
(25,257)
Net current liabilities
(24,623)
(21,269)
Total assets less current liabilities
(24,623)
(21,269)
Creditors: amounts falling due after more than one year
4
(43,326)
(26,259)
Net liabilities attributable to members
(67,949)
(47,528)
Represented by:
Loans and other debts due to members
5
2,599 
2,599 
Members' other interests
Members' capital classified as equity
400 
400 
Other reserves
(70,948)
(50,527)
(70,548)
(50,127)
(67,949)
(47,528)
Total members' interests
Loans and other debts due to members
2,599 
2,599 
Members' other interests
(70,548)
(50,127)
(67,949)
(47,528)
For the year ending 5 April 2025 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) relating to small LLPs.
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the members on 10 December 2025.
VALESBIZ TAX & ADVISORY LTD Designated member Limited Liability Partnership Registration No. OC424548
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SMART ACCOUNTING & FINANCE SERVICES LLP Notes to the Accounts for the year ended 5 April 2025
1
Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.
Presentation currency
The accounts are presented in £ sterling.
2
Statutory information
SMART ACCOUNTING & FINANCE SERVICES LLP is a limited liability partnership, incorporated in England and Wales, registration number OC424548. Its registered office is 128 CITY ROAD, LONDON, EC1V 2NX, UNITED KINGDOM.
3
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
624 
624 
Trade creditors
8,268 
8,330 
Taxes and social security costs
21,701 
16,303 
30,593 
25,257 
4
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
5,178 
6,109 
Other creditors
38,148 
20,150 
43,326 
26,259 
5
Loans and other debts due to members
2025 
2024 
£ 
£ 
Loans from members
2,599 
2,599 
Amounts falling due within one year
2,599 
2,599 
Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
6
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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