IRIS Accounts Production v25.4.12.37 OC420079 designated member 1.7.24 30.6.25 30.6.25 0 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh OC420079 2024-06-30 OC420079 2025-06-30 OC420079 2024-07-01 2025-06-30 OC420079 2023-12-31 OC420079 2024-01-01 2024-06-30 OC420079 2024-06-30 OC420079 ns15:EnglandWales 2024-07-01 2025-06-30 OC420079 ns14:PoundSterling 2024-07-01 2025-06-30 OC420079 ns10:PartnerLLP1 2024-07-01 2025-06-30 OC420079 ns10:LimitedLiabilityPartnershipLLP 2024-07-01 2025-06-30 OC420079 ns10:SmallEntities 2024-07-01 2025-06-30 OC420079 ns10:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 OC420079 ns10:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 OC420079 ns10:LimitedLiabilityPartnershipsSORP 2024-07-01 2025-06-30 OC420079 ns10:FullAccounts 2024-07-01 2025-06-30 OC420079 ns10:PartnerLLP2 2024-07-01 2025-06-30 OC420079 ns10:RegisteredOffice 2024-07-01 2025-06-30 OC420079 ns5:CurrentFinancialInstruments 2025-06-30 OC420079 ns5:CurrentFinancialInstruments 2024-06-30 OC420079 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-06-30 OC420079 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-06-30

REGISTERED NUMBER: OC420079 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 30 June 2025 |

| for |

| Smartcom UK LLP |

| Smartcom UK LLP (Registered number: OC420079) |

Contents of the Financial Statements

for the Year Ended 30 June 2025

Page |

| General Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Smartcom UK LLP |

General Information

for the Year Ended 30 June 2025

| DESIGNATED MEMBERS: | P Statev

| ZZDELSmartcom-Bulgaria AD

| REGISTERED OFFICE: | Hermes House

| Fire Fly Avenue

| Swindon

| Wiltshire

| SN2 2GA

| REGISTERED NUMBER: | OC420079 (England and Wales)

| ACCOUNTANTS: | Monahans

| Chartered Accountants

| Hermes House

| Fire Fly Avenue

| Swindon

| Wiltshire

| SN2 2GA

| Smartcom UK LLP (Registered number: OC420079) |

Balance Sheet

30 June 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 5 | 12,711 |  | 12,711 |  |

Cash at bank | 167,621 |  | 167,621 |  |

180,332 |  | 180,332 |  |

CREDITORS

Amounts falling due within one year | 6 | 54,559 |  | 54,559 |  |

NET CURRENT ASSETS | 125,773 |  | 125,773 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS | 125,773 |  | 125,773 |  |

LOANS AND OTHER DEBTS DUE TO MEMBERS | 7 | 115,336 |  | 115,336 |  |

MEMBERS' OTHER INTERESTS

Capital accounts | 10,437 |  | 10,437 |  |

125,773 |  | 125,773 |  |

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members | 7 | 115,336 |  | 115,336 |  |

Members' other interests | 10,437 |  | 10,437 |  |

125,773 |  | 125,773 |  |

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 30 June 2025.

The members acknowledge their responsibilities for:

(a) | ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

| Smartcom UK LLP (Registered number: OC420079) |

Balance Sheet - continued

30 June 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 16 March 2026 and were signed by:

P Statev - Designated member

| Smartcom UK LLP (Registered number: OC420079) |

Notes to the Financial Statements

for the Year Ended 30 June 2025

1. | STATUTORY INFORMATION

| Smartcom UK LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| The LLP was dormant throughout the year ended 30 June 2025. However, reference to information relating to the period ended 30 June 2024 has been made where appropriate.

| Turnover

| Revenue is measured at the fair value of the consideration received or receivable and represents the amount receivable for goods supplied and services rendered, net of discounts and rebates allowed by the company and value added taxes.

| Smartcom UK LLP (Registered number: OC420079) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

3. | ACCOUNTING POLICIES - continued

| Financial instruments

| Financial assets

| Basic financial assets, including trade and other receivables, cash and bank balances, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| Such assets are subsequently carried at amortised cost using the effective interest method.

| At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the assets original effective interest rate. The impairment loss is recognised in profit or loss.

| If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

| Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

| Financial liabilities

| Basic financial liabilities, including trade and other payables, bank loans and overdrafts and loans from fellow group companies, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Smartcom UK LLP (Registered number: OC420079) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

3. | ACCOUNTING POLICIES - continued

| Employee benefits

| The LLP provides a range of benefits to employees, including paid holiday arrangements and defined contribution pension plans.

| Short term benefits

| Short term benefits, including holiday pay and other similar non-monetary benefits, are recognised as an expense in the period in which the service is received.

| Defined contribution pension plans

| The LLP operates a defined contribution pension plan for its employees. A defined contribution plan is a pension plan under which the LLP pays fixed contributions into a separate entity. Once the contributions have been paid the LLP has no further payment obligations. The obligations are recognised as an expense when they are due. Amounts not paid are shown in creditors in the balance sheet. The assets of the plan are held separately from the LLP in independently administered funds.

4. | EMPLOYEE INFORMATION

| The average number of employees during the year was NIL (2024 - 3 ).

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 11,980 |  | 11,980 |  |

| Other debtors | 731 |  | 731 |  |

12,711 |  | 12,711 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 51,799 |  | 51,799 |  |

| Social security and other taxes | 68 |  | 68 |  |

| Accruals and deferred income | 2,692 |  | 2,692 |  |

54,559 |  | 54,559 |  |

7. | LOANS AND OTHER DEBTS DUE TO MEMBERS |

| Loans and other debts due to members are unsecured.