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Registered number: 15041597
Smartsearch Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Rose & Co Tax Advisory Ltd
Smartsearch Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—4

Page 1
Smartsearch Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 15041597

| 31 August 2025 | 31 August 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 4,386 |  | 5,891
|  |  | 4,386 |  | 5,891
CURRENT ASSETS
Debtors | 5 | 46,357 |  | 62,142 |
Cash at bank and in hand |  | 31,753 |  | 12,842 |
|  | 78,110 |  | 74,984 |
Creditors: Amounts Falling Due Within One Year | 6 | (48,361 ) |  | (53,756 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 29,749 |  | 21,228
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 34,135 |  | 27,119
NET ASSETS |  |  | 34,135 |  | 27,119
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 34,035 |  | 27,019
SHAREHOLDERS' FUNDS |  |  | 34,135 |  | 27,119

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Matthew Ashenden Director
27/01/2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Smartsearch Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Smartsearch Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15041597 . The registered office is 65a Wingletye Lane, Hornchurch, Essex, RM11 3AT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
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 on the following bases:

Fixtures & Fittings | 25% on reducing balance
Computer Equipment | 33% on cost

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Financial Instruments
Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party
to the contractual provisions of the instrument.
Trade and other debtors and creditors are classified as basic financial instruments and measured at initial
recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the
effective interest rate method. A provision is established when there is objective evidence that the company will
not be able to collect all amounts due.
Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank
and bank overdrafts.
Financial liabilities and equity instruments issued by the company are classified in accordance with the
substance of the contractual arrangements entered into and the definitions of a financial liability and an equity
instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company
after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds
received, net of direct issue costs.
Page 2
Page 3
Smartsearch Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 September 2024 | 7,236 | 368 | 7,604
As at 31 August 2025 | 7,236 | 368 | 7,604
Depreciation
As at 1 September 2024 | 1,702 | 11 | 1,713
Provided during the period | 1,383 | 122 | 1,505
As at 31 August 2025 | 3,085 | 133 | 3,218
Net Book Value
As at 31 August 2025 | 4,151 | 235 | 4,386
As at 1 September 2024 | 5,534 | 357 | 5,891

Page 3
Page 4
Smartsearch Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
5. Debtors

| 31 August 2025 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 26,276
Other debtors | 46,357 |  | 35,866
| 46,357 |  | 62,142

6. Creditors: Amounts Falling Due Within One Year

| 31 August 2025 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 16,850 |  | 28,763
Taxation and social security | 31,511 |  | 24,993
| 48,361 |  | 53,756

7. Share Capital

| 31 August 2025 |  | 31 August 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.00 each | 100 |  | 100

8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 September 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 August 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Matthew Ashenden | 29,931 | 93,866 | 82,439 | - | 41,358

The above loan is unsecured, being charged interest at 3.75% P/A and repayable on demand.
9. Related Party Transactions
Included within other debtors due within one year is a balance of £5,000 (2024 - £5,000) due from That Healing Feeling Ltd, a company incorporated within the UK in which the director has a material interest.
Page 4