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Registered Number: 16265893
SMART AI CORE LTD
Abridged Accounts
Period of accounts Start date: 20 February 2025 End date: 28 February 2026

SMART AI CORE LTD Contents Page For the Period 20 February 2025 to 28 February 2026
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

SMART AI CORE LTD Accountants' Report For the Period 20 February 2025 to 28 February 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 28 February 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. SOLENT ACCOUNTING LIMITED 28 February 2026 .................................................... SOLENT ACCOUNTING LIMITED Unit 1 8 Park Road South Havant PO9 1HB 24 March 2026 1

SMART AI CORE LTD Statement of Financial Position As at 28 February 2026
| Notes | 2026 £
--- | --- | ---
Fixed assets |  |
Tangible fixed assets | 4 | 21,746
|  | 21,746
Current assets |  |
Debtors |  | 10,100
Cash at bank and in hand |  | 34,706
|  | 44,806
Creditors: amount falling due within one year |  | (24,996)
Net current assets |  | 19,810
Total assets less current liabilities |  | 41,556
Creditors: amount falling due after more than one year |  | (624)
Net assets |  | 40,932
Capital and reserves |  |
Profit and loss account |  | 40,932
Shareholders' funds |  | 40,932
For the period ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476. 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. These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. 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 board of directors on 24 March 2026 and were signed on its behalf by:
------------------------------- Marius Constantin Director
2

SMART AI CORE LTD Notes to the Abridged Financial Statements For the Period 20 February 2025 to 28 February 2026
General Information SMART AI CORE LTD is a private company, limited by shares, registered in , registration number 16265893, registration address 2A WHITEHAVEN, WATERLOOVILLE HAMPSHIRE, WATERLOOVILLE, PO8 0DN. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company.
2. | Staff Costs
| 2026 £
--- | ---
Wages and salaries | 19,100
Social security costs | 198
Pension costs, defined contribution plan | 266
Other staff costs | 1,100
| 20,664
Average number of employees during the period | Number
Administration | 2
| 2
3. | Average number of employees Average number of employees during the period was 4.
4. | Tangible fixed assets
Cost or valuation | Motor Vehicles |  | Total
| £ |  | £
At 20 February 2025 | - |  | -
Additions | 21,990 |  | 21,990
Disposals | - |  | -
At 28 February 2026 | 21,990 |  | 21,990
Depreciation
At 20 February 2025 | - |  | -
Charge for period | 244 |  | 244
On disposals | - |  | -
At 28 February 2026 | 244 |  | 244
Net book values
Closing balance as at 28 February 2026 | 21,746 |  | 21,746
Opening balance as at 20 February 2025 | - |  | -
3