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Registered Number: 07757401
England
Abridged Accounts
for the year ended 31 December 2025
for
MY SMARTY PANTS LIMITED

My Smarty Pants Limited Contents Page For the year ended 31 December 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

My Smarty Pants Limited Accountants' Report For the year ended 31 December 2025
Report to the directors on the preparation of the unaudited statutory accounts of My Smarty Pants Limited for the year ended 31 December 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of My Smarty Pants Limited for the year ended 31 December 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of My Smarty Pants Limited, as a body, in accordance with the terms of our engagement letter dated 28 February 2026. Our work has been undertaken solely to prepare for your approval the accounts of My Smarty Pants Limited and state those matters that we have agreed to state to the Board of Directors of My Smarty Pants Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than My Smarty Pants Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that My Smarty Pants Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of My Smarty Pants Limited. You consider that My Smarty Pants Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of My Smarty Pants Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 December 2025. .................................................... The Z Squared Group Ltd The Z Squared Group Limited Riverdale House 21a High Street Wheathampstead AL4 8BB 28 February 2026 1

My Smarty Pants Limited Statement of Financial Position As at 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 4 | 29 |  | 43
|  | 29 |  | 43
Current assets |  |  |
Stocks |  | 35,000 |  | 35,000
Cash at bank and in hand |  | 1,706 |  | 1,803
|  | 36,706 |  | 36,803
Creditors: amount falling due within one year |  | (138,773) |  | (115,053)
Net current assets |  | (102,067) |  | (78,250)
Total assets less current liabilities |  | (102,038) |  | (78,207)
Creditors: amount falling due after more than one year |  | (95,140) |  | (100,294)
Provisions for liabilities |  | 35,390 |  | 31,883
Net assets |  | (161,788) |  | (146,618)
Capital and reserves |  |  |
Called up share capital | 5 | 2 |  | 2
Profit and loss account |  | (161,790) |  | (146,620)
Shareholders' funds |  | (161,788) |  | (146,618)
For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 28 February 2026 and were signed by:
------------------------------- Guy Jaques Director
2

My Smarty Pants Limited Notes to the Abridged Financial Statements For the year ended 31 December 2025
General Information My Smarty Pants Limited is a private company, limited by shares, registered in England, registration number 07757401, registration address Riverdale House, 21a High Street, Wheathampstead, Hertfordshire, AL4 8BB. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment | 33.33% Straight Line
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 1 (2024 : 1).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 January 2025 | 10,686 |  | 10,686
Additions | - |  | -
Disposals | - |  | -
At 31 December 2025 | 10,686 |  | 10,686
Amortisation
At 01 January 2025 | 10,686 |  | 10,686
Charge for year | - |  | -
On disposals | - |  | -
At 31 December 2025 | 10,686 |  | 10,686
Net book values
At 31 December 2025 | - |  | -
At 31 December 2024 | - |  | -
4. | Tangible fixed assets
Cost or valuation | Computer Equipment |  | Total
| £ |  | £
At 01 January 2025 | 1,526 |  | 1,526
Additions | - |  | -
Disposals | - |  | -
At 31 December 2025 | 1,526 |  | 1,526
Depreciation
At 01 January 2025 | 1,483 |  | 1,483
Charge for year | 14 |  | 14
On disposals | - |  | -
At 31 December 2025 | 1,497 |  | 1,497
Net book values
Closing balance as at 31 December 2025 | 29 |  | 29
Opening balance as at 01 January 2025 | 43 |  | 43
5. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
2 Class A shares of £1.00 each | 2 |  | 2
| 2 |  | 2
3