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# SM@RT TECHNOLOGY LTD

## Company Registration Number:
11953821 (England and Wales)

## Unaudited statutory accounts for the year ended 29 April 2025

## Period of accounts

## Start date: 30 April 2024

## End date: 29 April 2025

# SM@RT TECHNOLOGY LTD

## Contents of the Financial Statements

for the Period Ended 29 April 2025

Profit and loss |
Balance sheet |
Additional notes |
Balance sheet notes |

# SM@RT TECHNOLOGY LTD

## Profit And Loss Account

for the Period Ended 29 April 2025

| 2025 | 2024
--- | --- | ---
| £ | £
Turnover: | 216,363 | 299,007
Cost of sales: | ( 85,440 ) | ( 77,223 )
Gross profit(or loss): | 130,923 | 221,784
Distribution costs: | ( 1,523 ) | ( 1,721 )
Administrative expenses: | ( 127,330 ) | ( 198,175 )
Other operating income: | 0 | 0
Operating profit(or loss): | 2,070 | 21,888
Interest receivable and similar income: | 0 | 557
Interest payable and similar charges: | 0 | ( 557 )
Profit(or loss) before tax: | 2,070 | 21,888
Tax: | ( 414 ) | ( 23,018 )
Profit(or loss) for the financial year: | 1,656 | (1,130)

# SM@RT TECHNOLOGY LTD

## Balance sheet

As at 29 April 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Called up share capital not paid: |  | 100 | 100
Fixed assets
Intangible assets: |  | 0 | 0
Tangible assets: |  | 0 | 0
Investments: |  | 0 | 0
Total fixed assets: |  | 0 | 0
Current assets
Stocks: | 3 | 38,480 | 97,000
Debtors: | 4 | 36,334 | 72,457
Cash at bank and in hand: |  | 2,570 | 36,185
Investments: |  | 0 | 0
Total current assets: |  | 77,384 | 205,642
Prepayments and accrued income: |  | 0 | 0
Creditors: amounts falling due within one year: | 5 | ( 32,514 ) | ( 139,665 )
Net current assets (liabilities): |  | 44,870 | 65,977
Total assets less current liabilities: |  | 44,970 | 66,077
Creditors: amounts falling due after more than one year: | 6 | ( 27,668 ) | ( 31,558 )
Provision for liabilities: |  | 0 | 0
Accruals and deferred income: |  | 0 | 0
Total net assets (liabilities): |  | 17,302 | 34,519
Capital and reserves
Called up share capital: |  | 100 | 100
Share premium account: |  | 0 | 0
Other reserves: |  | 0 | 0
Profit and loss account: |  | 17,202 | 34,419
Total Shareholders' funds: |  | 17,302 | 34,519

The notes form part of these financial statements

# SM@RT TECHNOLOGY LTD

## Balance sheet statements

For the year ending 29 April 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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.

This report was approved by the board of directors on 13 February 2026
and signed on behalf of the board by:

Name: Stephen Robert Pearson
Status: Director

The notes form part of these financial statements

# SM@RT TECHNOLOGY LTD

## Notes to the Financial Statements

for the Period Ended 29 April 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Financial Reporting Standard 101

# SM@RT TECHNOLOGY LTD

## Notes to the Financial Statements

for the Period Ended 29 April 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 4 | 4

# SM@RT TECHNOLOGY LTD

## Notes to the Financial Statements

for the Period Ended 29 April 2025

## 3. Stocks

| 2025 | 2024
--- | --- | ---
| £ | £
Stocks | 38,480 | 97,000
Payments on account | 0 | 0
Total | 38,480 | 97,000

# SM@RT TECHNOLOGY LTD

## Notes to the Financial Statements

for the Period Ended 29 April 2025

## 4. Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Trade debtors | 36,334 | 72,457
Prepayments and accrued income | 0 | 0
Other debtors | 0 | 0
Total | 36,334 | 72,457
Debtors due after more than one year: | 0 | 0

# SM@RT TECHNOLOGY LTD

## Notes to the Financial Statements

for the Period Ended 29 April 2025

## 5. Creditors: amounts falling due within one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | 0 | 0
Amounts due under finance leases and hire purchase contracts | 0 | 0
Trade creditors | 4,846 | 108,107
Taxation and social security | 0 | 0
Accruals and deferred income | 0 | 0
Other creditors | 27,668 | 31,558
Total | 32,514 | 139,665

# SM@RT TECHNOLOGY LTD

## Notes to the Financial Statements

for the Period Ended 29 April 2025

## 6. Creditors: amounts falling due after more than one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | 0 | 0
Amounts due under finance leases and hire purchase contracts | 0 | 0
Other creditors | 27,668 | 31,558
Total | 27,668 | 31,558