REGISTERED NUMBER: 03883401 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

SMARTREPUTATION LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs K D Burdass

Mr K M Clarkson

SECRETARY:

Mrs K D Burdass

REGISTERED OFFICE:

105 York Road

Haxby

York

YO32 3EN

REGISTERED NUMBER:

03883401 (England and Wales)

ACCOUNTANTS:

Fortus Limited

Business Advisors & Accountants

Equinox House

Clifton Park, Shipton Road

York

Yorkshire

YO30 5PA

FIXED ASSETS

Investments

4

8

8

Investment property

5

1,129,862

1,029,232

1,129,870

1,029,240

CURRENT ASSETS

Debtors

6

282,686

199,993

Cash at bank

82,250

77,331

364,936

277,324

CREDITORS

Amounts falling due within one year

7

738,245

583,913

NET CURRENT LIABILITIES

(373,309

)

(306,589

)

TOTAL ASSETS LESS CURRENT LIABILITIES

756,561

722,651

CREDITORS

Amounts falling due after more than one year

8

117,530

118,003

NET ASSETS

639,031

604,648

CAPITAL AND RESERVES

Called up share capital

2,500

2,500

Share premium

24,500

24,500

Retained earnings

612,031

577,648

639,031

604,648

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 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 22 December 2025 and were signed on its behalf by:

Mrs K D Burdass - Director

1.	STATUTORY INFORMATION

Smartreputation 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 rents receivable.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 2 (2024 - 2 ) .

4.	FIXED ASSET INVESTMENTS

Fixed Asset Investments are held at cost.

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

1,029,232

Additions

100,630

At 31 March 2025

1,129,862

NET BOOK VALUE

At 31 March 2025

1,129,862

At 31 March 2024

1,029,232

Investment properties have been included in the accounts at the directors' opinion of their open market value. On a historical cost basis these would have been included at an original cost of £1,229,862 (2024: £1,029,232).

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

760

-

Other debtors

281,926

199,993

282,686

199,993

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

12,024

12,024

Taxation and social security

9,384

6,236

Other creditors

716,837

565,653

738,245

583,913

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

117,530

118,003

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included in other creditors at the year end is £610,541 (2023: £560,137) owed to Mr K M Clarkson and Mrs K D Burdass, the directors of the company.