Registered number
04440225
Smart Computers UK Limited
Accounts
For the Year ended
31 May 2025
Oakensen
Chartered Accountants
Bryer Ash Business Park
Trowbridge
Wiltshire
BA14 8HE

Smart Computers UK Limited
Registered number: | 04440225
Balance Sheet
as at 31 May 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 42,813 |  |  | 26,542
Investments | 4 |  |  | 35 |  |  | 35
|  |  |  | 42,848 |  |  | 26,577
Current assets
Stocks |  |  | 46,822 |  |  | 41,356
Debtors | 5 |  | 17,879 |  |  | 15,630
Cash at bank and in hand |  |  | 41,803 |  |  | 34,730
|  |  | 106,504 |  |  | 91,716
Creditors: amounts falling due within one year | 6 |  | (15,683) |  |  | (18,133)
Net current assets |  |  |  | 90,821 |  |  | 73,583
Total assets less current liabilities |  |  |  | 133,669 |  |  | 100,160
Creditors: amounts falling due after more than one year | 7 |  |  | (91,806) |  |  | (116,000)
Net assets/(liabilities) |  |  |  | 41,863 |  |  | (15,840)
Capital and reserves
Called up share capital |  |  |  | 50 |  |  | 50
Share premium |  |  |  | 74,995 |  |  | 74,995
Profit and loss account |  |  |  | (33,182) |  |  | (90,885)
Shareholders' funds |  |  |  | 41,863 |  |  | (15,840)
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
A D Bradmore
Director
Approved by the board on 13 February 2026

Smart Computers UK Limited
Notes to the Accounts
for the year ended 31 May 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover is recognised when the repair has been completed or goods sold.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Plant and machinery | between 4 - 5 years
| Motor vehicles | 4 years straight line
| Investments
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised. Provisions have been made for old or obsolete stock.
| Debtors
| Short term debtors are measured at transaction price, which is usually the invoice price, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price, which is usually the invoice price.
| Taxation
| A current tax liability is recognised for any tax payable on the taxable profit of the current and past periods.
| Pensions
| Contributions to defined contribution plans are expensed in the period to which they relate.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 4 |  | 4
3 | Tangible fixed assets
|  |  |  | Plant and machinery |  | Motor vehicles |  | Total
£ | £ | £
| Cost
| At 1 June 2024 | 82,760 |  | - |  | 82,760
| Additions | 825 |  | 20,200 |  | 21,025
| At 31 May 2025 | 83,585 |  | 20,200 |  | 103,785
| Depreciation
| At 1 June 2024 | 56,218 |  | - |  | 56,218
| Charge for the year | 3,912 |  | 842 |  | 4,754
| At 31 May 2025 | 60,130 |  | 842 |  | 60,972
| Net book value
| At 31 May 2025 | 23,455 |  | 19,358 |  | 42,813
| At 31 May 2024 | 26,542 |  | - |  | 26,542
4 | Investments
Investments in
subsidiary
undertakings
£
| Cost
| At 1 June 2024 | 35
| At 31 May 2025 | 35
5 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 17,099 |  | 15,265
| Other debtors | 780 |  | 365
|  |  |  |  |  | 17,879 |  | 15,630
6 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Bank loans and overdrafts | 267 |  | 747
| Obligations under finance lease and hire purchase contracts | 2,219 |  | -
| Trade creditors | 309 |  | 3,515
| Other taxes and social security costs | 9,242 |  | 10,154
| Other creditors | 3,646 |  | 3,717
|  |  |  |  |  | 15,683 |  | 18,133
7 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Obligations under finance lease and hire purchase contracts | 7,806 |  | -
| Other creditors | 84,000 |  | 116,000
|  |  |  |  |  | 91,806 |  | 116,000
8 | Related party transactions
| Included in creditors due within one year is an amount of £84,000 (2024 - £116,000) owed to the directors.
9 | Other information
| Smart Computers UK Limited is a private company limited by shares and incorporated in England. Its registered office is:
| 37 High Street
| Keynsham
| Bristol
| BS31 1DS

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