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REGISTERED NUMBER: 11596605 (England and Wales)

Smart Banker Ltd

Unaudited Financial Statements

for the Year Ended 31 October 2025

| Smart Banker Ltd (Registered number: 11596605) |

Contents of the Financial Statements

for the year ended 31 October 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Smart Banker Ltd |

Company Information

for the year ended 31 October 2025

| Directors: | J De Maneville

| B Lemerrer

| Registered office: | 71-75 Shelton Street

| Covent Garden

| London

| WC2H 9JQ

| Registered number: | 11596605 (England and Wales)

| Accountants: | Esher

| Smart Banker Ltd (Registered number: 11596605) |

Balance Sheet

31 October 2025

2025 | 2024 |

| Notes | £ | £ | £ | £

Fixed assets

Investments | 4 | 166,583 |  | - |  |

Current assets

Debtors | 5 | 1,948 |  | - |  |

Cash at bank and in hand | 2,074 |  | 647 |  |

4,022 |  | 647 |  |

Creditors

Amounts falling due within one year | 6 | 180,150 |  | 787 |  |

Net current liabilities | (176,128 | ) | (140 | ) |

Total assets less current liabilities | (9,545 | ) | (140 | ) |

Capital and reserves

Called up share capital | 7 | 100 |  | 100 |  |

Retained earnings | 8 | (9,645 | ) | (240 | ) |

Shareholders' funds | (9,545 | ) | (140 | ) |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 16 February 2026 and were signed on its behalf by:

J De Maneville - Director

| Smart Banker Ltd (Registered number: 11596605) |

Notes to the Financial Statements

for the year ended 31 October 2025

1. | Statutory information

| Smart Banker Ltd 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 as modified by the revaluation of certain assets.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Going concern

| The company meets its day to day working capital requirements through the support of the directors and shareholders of the company. On this basis, the directors consider it appropriate to prepare the financial statements on the going concern basis.

| Investments

| Fixed asset investments are held for resale. Under FRS 26 any increase or decrease in value is taken to the profit and loss.

3. | Employees and directors

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

4. | Fixed asset investments

Other |

investments |

| £

| Cost or valuation

| Additions | 469,123 |  |

| Disposals | (302,961 | ) |

| Revaluations | 421 |  |

| At 31 October 2025 | 166,583 |  |

| Net book value

| At 31 October 2025 | 166,583 |  |

| Cost or valuation at 31 October 2025 is represented by:

Other |

investments |

| £

| Valuation in 2025 | 421 |  |

| Cost | 166,162 |  |

166,583 |  |

5. | Debtors: amounts falling due within one year |

2025 | 2024 |

| £ | £

| Other debtors | 1,948 |  | - |  |

| Smart Banker Ltd (Registered number: 11596605) |

Notes to the Financial Statements - continued

for the year ended 31 October 2025

6. | Creditors: amounts falling due within one year |

2025 | 2024 |

| £ | £

| Other creditors | 180,150 |  | 787 |  |

7. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

value: |  | £ | £

| 100 | Ordinary | £1 | 100 |  | 100 |  |

8. | Reserves

Retained |

earnings |

| £

| At 1 November 2024 | (240 | ) |

| Deficit for the year | (9,405 | ) |

| At 31 October 2025 | (9,645 | ) |