REGISTERED NUMBER: OC420762 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

SmarterEstates LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

G A Marshall

Ms M Guarasci

R Saliba

Mrs N Saliba

REGISTERED OFFICE:

26 Swinfield Road

Quorn

Loughborough

Leicesterhire

LE12 8RQ

REGISTERED NUMBER:

OC420762 (England and Wales)

ACCOUNTANTS:

SRB Associates (Leicestershire) Limited

Pera Business Park

Nottingham Road

Melton Mowbray

Leicestershire

LE13 0PB

FIXED ASSETS

Tangible assets

4

2,315

3,849

CURRENT ASSETS

Debtors

5

128,382

89,209

Cash at bank

16,065

72,666

144,447

161,875

CREDITORS

Amounts falling due within one year

6

43,692

40,516

NET CURRENT ASSETS

100,755

121,359

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

103,070

125,208

LOANS AND OTHER DEBTS DUE TO MEMBERS

443,515

387,908

MEMBERS' OTHER INTERESTS

Other reserves

(340,445

)

(262,700

)

103,070

125,208

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

443,515

387,908

Members' other interests

(340,445

)

(262,700

)

103,070

125,208

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2025.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 11 November 2025 and were signed by:

G A Marshall - Designated member

1.	STATUTORY INFORMATION

SmarterEstates LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. 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.

Tangible fixed assets

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses .Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives using the following annual rates:

Fixtures and fittings - 25% straight line basis

Computer equipment - 25% straight line basis

Motor vehicles - 25% straight line basis

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 4 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024

458

11,505

11,963

Additions

142

-

142

At 31 March 2025

600

11,505

12,105

DEPRECIATION

At 1 April 2024

458

7,656

8,114

Charge for year

35

1,641

1,676

At 31 March 2025

493

9,297

9,790

NET BOOK VALUE

At 31 March 2025

107

2,208

2,315

At 31 March 2024

-

3,849

3,849

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

128,382

52,852

Other debtors

-

36,357

128,382

89,209

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Taxation and social security

42,317

36,410

Other creditors

1,375

4,106

43,692

40,516