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Registered Number: 07364930
England and Wales
Abridged Accounts
for the year ended 30 September 2025
for
SMART ONLINE SOLUTIONS LTD

Registered Number: 07364930 Smart Online Solutions Ltd Statement of Financial Position As at 30 September 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Current assets |  |  |
Debtors |  | 5,834 |  | 7,906
Cash at bank and in hand |  | 879 |  | 760
|  | 6,713 |  | 8,666
Creditors: amount falling due within one year |  | (3,578) |  | (3,326)
Net current assets |  | 3,135 |  | 5,340
Total assets less current liabilities |  | 3,135 |  | 5,340
Creditors: amount falling due after more than one year |  | (3,080) |  | (5,289)
Net assets |  | 55 |  | 51
Capital and reserves |  |  |
Called up share capital |  | 2 |  | 2
Profit and loss account |  | 53 |  | 49
Shareholders' funds |  | 55 |  | 51
For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 12 March 2026 and were signed by:
------------------------------- T Newton Director
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Smart Online Solutions Ltd Notes to the Abridged Financial Statements For the year ended 30 September 2025
General Information Smart Online Solutions Ltd is a private company, limited by shares, registered in England and Wales, registration number 07364930, registration address 5 Honeysuckle Place, Blackpool, Lancashire, FY2 0PH. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies 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). Going concern basis At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Dividends Dividends payable are recognised as liabilities once they are no longer at the discretion of the company. Financial instruments The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2. | Average number of employees Average number of employees during the year was 0 (2024 : 0).
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