Caseware UK (AP4) 2024.0.164 2024.0.164 2024-01-01 false No description of principal activity 5 4 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11723684 2024-01-01 2024-12-31 11723684 2023-01-01 2023-12-31 11723684 2024-12-31 11723684 2023-12-31 11723684 c:Director1 2024-01-01 2024-12-31 11723684 d:FurnitureFittings 2024-01-01 2024-12-31 11723684 d:FurnitureFittings 2024-12-31 11723684 d:FurnitureFittings 2023-12-31 11723684 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 11723684 d:CurrentFinancialInstruments 2024-12-31 11723684 d:CurrentFinancialInstruments 2023-12-31 11723684 d:Non-currentFinancialInstruments 2024-12-31 11723684 d:Non-currentFinancialInstruments 2023-12-31 11723684 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 11723684 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 11723684 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 11723684 d:Non-currentFinancialInstruments d:AfterOneYear 2023-12-31 11723684 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-12-31 11723684 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-12-31 11723684 d:ShareCapital 2024-12-31 11723684 d:ShareCapital 2023-12-31 11723684 d:RetainedEarningsAccumulatedLosses 2024-12-31 11723684 d:RetainedEarningsAccumulatedLosses 2023-12-31 11723684 c:FRS102 2024-01-01 2024-12-31 11723684 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 11723684 c:FullAccounts 2024-01-01 2024-12-31 11723684 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 11723684 2 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 11723684 SMARTER ACOUNTING LTD Unaudited Financial statements Information for filing with the registrar For the Year Ended 31 December 2024
SMARTER ACOUNTING LTD Registered number: 11723684 Balance sheet As at 31 December 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets |  |  | 1,182 |  | -
Investments | 5 |  | 10,075 |  | 10,075
|  |  | 11,257 |  | 10,075
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 7,853 |  | 7,245 |
Cash at bank and in hand | 7 | 326 |  | 1,853 |
|  | 8,179 |  | 9,098 |
Creditors: amounts falling due within one year | 8 | (8,049) |  | (9,116) |
Net current assets/(liabilities) |  |  | 130 |  | (18)
Total assets less current liabilities |  |  | 11,387 |  | 10,057
Creditors: amounts falling due after more than one year | 9 |  | (8,466) |  | (10,030)
Net assets |  |  | 2,921 |  | 27
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Profit and loss account |  |  | 2,919 |  | 25
|  |  | 2,921 |  | 27
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 23 December 2025. Page 1
SMARTER ACOUNTING LTD Registered number: 11723684 Balance sheet (continued) As at 31 December 2024
Mr A Stroli
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
SMARTER ACOUNTING LTD Notes to the financial statements For the Year Ended 31 December 2024
1. | General information
Smarter Acounting Ltd is a private company limited by shares and registered in England and Wales. The registered address is at 27 Wargrave Avenue, London, N15 6UH. 2. Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Page 3
SMARTER ACOUNTING LTD Notes to the financial statements For the Year Ended 31 December 2024 2. Accounting policies (continued)
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 25% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.6 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 5 (2023 - 4).
Page 4
SMARTER ACOUNTING LTD Notes to the financial statements For the Year Ended 31 December 2024
4. | Tangible fixed assets
|  | Fixtures and fittings
|  | £
| Cost or valuation |
| Additions | 1,576
| At 31 December 2024 | 1,576
| Depreciation |
| Charge for the year on owned assets | 394
| At 31 December 2024 | 394
| Net book value |
| At 31 December 2024 | 1,182
| At 31 December 2023 | -
5. | Fixed asset investments
|  | Listed investments
|  | £
| Cost or valuation |
| At 1 January 2024 | 10,075
| At 31 December 2024 | 10,075
6. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade debtors | 5,005 | 4,445
| Other debtors | 2,848 | 2,800
|  | 7,853 | 7,245
Page 5
SMARTER ACOUNTING LTD Notes to the financial statements For the Year Ended 31 December 2024
7. | Cash and cash equivalents
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 325 | 1,852
|  | 325 | 1,852
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank loans | 2,127 | 2,127
| Corporation tax | 4,136 | 3,188
| Other creditors | 826 | 2,901
| Accruals and deferred income | 960 | 900
|  | 8,049 | 9,116
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank loans | 8,466 | 10,030
|  | 8,466 | 10,030
Page 6
SMARTER ACOUNTING LTD Notes to the financial statements For the Year Ended 31 December 2024
10. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 2,127 | 2,127
|  | 2,127 | 2,127
| Amounts falling due 2-5 years |  |
| Bank loans | 8,466 | 10,030
|  | 10,593 | 12,157
Page 7