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Company Registration No. SC737637 (Scotland)
Smarter Transfers (scotland) Limited Unaudited accounts for the year ended 31 July 2025
Smarter Transfers (scotland) Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Smarter Transfers (scotland) Limited Company Information for the year ended 31 July 2025
Director
Stephen Paget
Company Number
SC737637 (Scotland)
Registered Office
32 Cables Wynd House Edinburgh EH6 6DF Scotland
Accountants
Braes Accountancy Limited Ironworks Business Centre Castlelaurie Industrial Estate Falkirk Stirlingshire FK2 7XE
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Smarter Transfers (scotland) Limited Statement of financial position as at 31 July 2025
2025
2024
Notes
£
£
Called up share capital not paid
-
100
Fixed assets
Tangible assets
4
28,118
35,148
Current assets
Cash at bank and in hand
17,909
6,977
Creditors: amounts falling due within one year
5
(31,691)
(16,352)
Net current liabilities
(13,782)
(9,375)
Net assets
14,336
25,873
Capital and reserves
Called up share capital
100
100
Profit and loss account
14,236
25,773
Shareholders' funds
14,336
25,873
For the year ending 31 July 2025 the company was entitled to exemption from audit 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 12 February 2026 and were signed on its behalf by
Stephen Paget Director Company Registration No. SC737637
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Smarter Transfers (scotland) Limited Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
Smarter Transfers (scotland) Limited is a private company, limited by shares, registered in Scotland, registration number SC737637. The registered office is 32 Cables Wynd House, Edinburgh, EH6 6DF, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
20% Reducing Balance
4
Tangible fixed assets
Motor vehicles
£
Cost or valuation
At cost
At 1 August 2024
43,935
At 31 July 2025
43,935
Depreciation
At 1 August 2024
8,787
Charge for the year
7,030
At 31 July 2025
15,817
Net book value
At 31 July 2025
28,118
At 31 July 2024
35,148
5
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
13,507
7,836
Taxes and social security
13,173
7,476
Loans from directors
5,011
1,040
31,691
16,352
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Smarter Transfers (scotland) Limited Notes to the Accounts for the year ended 31 July 2025
6
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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