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Company Registration No. 07439269 (England and Wales)
Smart-Telecom Ltd Unaudited accounts for the year ended 31 May 2025
Smart-Telecom Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Smart-Telecom Ltd Company Information for the year ended 31 May 2025
Director
Mohammed Niraz Buhari
Company Number
07439269 (England and Wales)
Registered Office
ASHLEY COURT 32 MAIN STREET ASHLEY MARKET HARBOROUGH LEICESTERSHIRE LE16 8HF UNITED KINGDOM
Accountants
Master Accounting Limited The Stables, Ashley Court 32 Main Street, Ashley Market Harborough Leicestershire LE16 8HF
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Smart-Telecom Ltd Statement of financial position as at 31 May 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
10,004
10,004
Current assets
Debtors
6
126,684
119,734
Cash at bank and in hand
3,803
277
130,487
120,011
Creditors: amounts falling due within one year
7
(131,668)
(128,209)
Net current liabilities
(1,181)
(8,198)
Total assets less current liabilities
8,823
1,806
Creditors: amounts falling due after more than one year
8
(27,187)
(32,590)
Net liabilities
(18,364)
(30,784)
Capital and reserves
Called up share capital
9
2
2
Profit and loss account
(18,366)
(30,786)
Shareholders' funds
(18,364)
(30,784)
For the year ending 31 May 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 17 March 2026 and were signed on its behalf by
Mohammed Niraz Buhari Director Company Registration No. 07439269
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Smart-Telecom Ltd Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
Smart-Telecom Ltd is a private company, limited by shares, registered in England and Wales, registration number 07439269. The registered office is ASHLEY COURT 32 MAIN STREET, ASHLEY, MARKET HARBOROUGH, LEICESTERSHIRE, LE16 8HF, UNITED KINGDOM.
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.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% - Straight line
Fixtures & fittings
20% - Straight line
Computer equipment
33% - Straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other
£
Cost
At 1 June 2024
10,004
At 31 May 2025
10,004
Amortisation
At 1 June 2024
-
At 31 May 2025
-
Net book value
At 31 May 2025
10,004
At 31 May 2024
10,004
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Smart-Telecom Ltd Notes to the Accounts for the year ended 31 May 2025
5
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 June 2024
6,970
7,000
23,401
37,371
At 31 May 2025
6,970
7,000
23,401
37,371
Depreciation
At 1 June 2024
6,970
7,000
23,401
37,371
At 31 May 2025
6,970
7,000
23,401
37,371
Net book value
At 31 May 2025
-
-
-
-
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Other debtors
126,684
119,734
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
5,403
5,172
Trade creditors
10,000
10,000
Other creditors
96,696
93,996
Loans from directors
18,033
18,033
Accruals
1,536
1,008
131,668
128,209
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
27,187
32,590
9
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
10
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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