SMMA Geniuses Ltd 15817889 false 2024-07-03 2025-07-31 2025-07-31 The principal activity of the company is advertising agencies Digita Accounts Production Advanced 6.30.9574.0 true 15817889 2024-07-03 2025-07-31 15817889 2025-07-31 15817889 core:RetainedEarningsAccumulatedLosses 2025-07-31 15817889 core:ShareCapital 2025-07-31 15817889 core:CurrentFinancialInstruments 2025-07-31 15817889 core:CurrentFinancialInstruments core:WithinOneYear 2025-07-31 15817889 bus:SmallEntities 2024-07-03 2025-07-31 15817889 bus:AuditExemptWithAccountantsReport 2024-07-03 2025-07-31 15817889 bus:FilletedAccounts 2024-07-03 2025-07-31 15817889 bus:SmallCompaniesRegimeForAccounts 2024-07-03 2025-07-31 15817889 bus:RegisteredOffice 2024-07-03 2025-07-31 15817889 bus:Director1 2024-07-03 2025-07-31 15817889 bus:PrivateLimitedCompanyLtd 2024-07-03 2025-07-31 15817889 countries:EnglandWales 2024-07-03 2025-07-31 iso4217:GBP xbrli:pure

Registration number: 15817889

SMMA Geniuses Ltd
Unaudited Financial Statements
for the Period from 3 July 2024 to 31 July 2025

SMMA Geniuses Ltd

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 3

SMMA Geniuses Ltd

(Registration number: 15817889)
Balance Sheet as at 31 July 2025

| Note | 2025 £
Current assets |  |
Debtors | 4 | 166,076
Cash at bank and in hand |  | 14,489
|  | 180,565
Creditors: Amounts falling due within one year | 5 | (68,311)
Net assets |  | 112,254
Capital and reserves |  |
Called up share capital |  | 100
Retained earnings |  | 112,154
Shareholders' funds |  | 112,254

For the financial period ending 31 July 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 period in question in accordance with section 476; and
• | The director acknowledges her responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 2 April 2026

......................................... Miss J Gordon Director

SMMA Geniuses Ltd

Notes to the Unaudited Financial Statements for the Period from 3 July 2024 to 31 July 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
7-9 Macon Court
Crewe
Cheshire
CW1 6EA
England

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Judgements

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

SMMA Geniuses Ltd

Notes to the Unaudited Financial Statements for the Period from 3 July 2024 to 31 July 2025

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1.

4 | Debtors

Current | Note | 2025 £
Trade debtors |  | 5,984
Amounts owed by related parties |  | 155,450
Other debtors |  | 4,642
|  | 166,076

5 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £
Due within one year |  |
Amounts owed to group undertakings and undertakings in which the company has a participating interest |  | 14,000
Taxation and social security |  | 54,051
Accruals and deferred income |  | 260
|  | 68,311