REGISTERED NUMBER: 06060521 (England and Wales)

SMART MOVE INVESTMENTS LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Report of the Accountants

2

Balance Sheet

3

to

4

Notes to the Financial Statements

5

to

7

DIRECTOR:

Mr Amar Rashid

REGISTERED OFFICE:

4 Highlands Court

Cranmore Avenue

Solihull

West Midlands

B90 4LE

REGISTERED NUMBER:

06060521 (England and Wales)

ACCOUNTANTS:

Shareef

Chartered Accountants

4 Highlands Court

Cranmore Avenue

Solihull

West Midlands

B90 4LE

The following reproduces the text of the report prepared for the director 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 Director 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 31 March 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.

Shareef

Chartered Accountants

4 Highlands Court

Cranmore Avenue

Solihull

West Midlands

B90 4LE

15 December 2025

FIXED ASSETS

Tangible assets

4

33,707

56,998

Investments

5

-

242,500

33,707

299,498

CURRENT ASSETS

Debtors

6

1,021,110

1,005,280

Cash at bank

303,254

633,512

1,324,364

1,638,792

CREDITORS

Amounts falling due within one year

7

233,199

733,497

NET CURRENT ASSETS

1,091,165

905,295

TOTAL ASSETS LESS CURRENT LIABILITIES

1,124,872

1,204,793

CREDITORS

Amounts falling due after more than one year

8

32,979

39,229

NET ASSETS

1,091,893

1,165,564

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,091,793

1,165,464

SHAREHOLDERS' FUNDS

1,091,893

1,165,564

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 15 December 2025 and were signed by:

Mr Amar Rashid - Director

1.	STATUTORY INFORMATION

Smart Move Investments Limited 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 represents net invoiced sales of properties, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on reducing balance

Investments in associates

Investments in associate undertakings are recognised at cost.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

88,500

Disposals

(28,576

)

At 31 March 2025

59,924

DEPRECIATION

At 1 April 2024

31,502

Charge for year

13,998

Eliminated on disposal

(19,283

)

At 31 March 2025

26,217

NET BOOK VALUE

At 31 March 2025

33,707

At 31 March 2024

56,998

The net book amount as at 31 March 2025 of £33,707 (2024: £56,998) includes motor vehicles of £33,707 (2024: £56,998) in respect of assets held under Hire Purchase agreements. The depreciation charge for these assets in the year was £13,998 (2024: £19,000).

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 April 2024

88,500

Disposals

(28,576

)

At 31 March 2025

59,924

DEPRECIATION

At 1 April 2024

31,502

Charge for year

13,998

Eliminated on disposal

(19,283

)

At 31 March 2025

26,217

NET BOOK VALUE

At 31 March 2025

33,707

At 31 March 2024

56,998

5.	FIXED ASSET INVESTMENTS

Loans to

joint

ventures

£

At 1 April 2024

242,500

New in year

(242,500

)

At 31 March 2025

-

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

1,019,910

1,003,715

Amounts owed by connected companies

-

1,565

Other debtors

1,200

-

1,021,110

1,005,280

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

5,984

23,857

Amounts owed to connected companies

214,985

214,985

Taxation and social security

482

151,349

Other creditors

11,748

343,306

233,199

733,497

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

32,979

39,229