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Company Registration No. 07178877 (England and Wales)
Smartblue Limited Unaudited accounts for the year ended 31 March 2026
Smartblue Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Smartblue Limited Company Information for the year ended 31 March 2026
Directors
Andrew Treadwell Andrew Treadwell
Company Number
07178877 (England and Wales)
Registered Office
1 Unit 75 1 Ensbury Park Road Bournemouth BH9 2SQ United Kingdom
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Smartblue Limited Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
5
8,598
9,484
Current assets
Debtors
6
24,307
14,340
Cash at bank and in hand
164,079
91,830
188,386
106,170
Creditors: amounts falling due within one year
7
(98,682)
(67,445)
Net current assets
89,704
38,725
Net assets
98,302
48,209
Capital and reserves
Called up share capital
1
1
Profit and loss account
98,301
48,208
Shareholders' funds
98,302
48,209
For the year ending 31 March 2026 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 directors acknowledge their 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 of Directors and authorised for issue on 15 April 2026 and were signed on its behalf by
Andrew Treadwell Director Company Registration No. 07178877
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Smartblue Limited Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Smartblue Limited is a private company, limited by shares, registered in England and Wales, registration number 07178877. The registered office is 1 Unit 75, 1 Ensbury Park Road, Bournemouth, BH9 2SQ, 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
33% Reducing Balance
Computer equipment
33% Reducing Balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2025
3,910
At 31 March 2026
3,910
Amortisation
At 1 April 2025
3,910
At 31 March 2026
3,910
Net book value
At 31 March 2026
-
- 5 -
Smartblue Limited Notes to the Accounts for the year ended 31 March 2026
5
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 April 2025
2,503
39,391
41,894
Additions
1,565
1,783
3,348
At 31 March 2026
4,068
41,174
45,242
Depreciation
At 1 April 2025
2,158
30,252
32,410
Charge for the year
630
3,604
4,234
At 31 March 2026
2,788
33,856
36,644
Net book value
At 31 March 2026
1,280
7,318
8,598
At 31 March 2025
345
9,139
9,484
6
Debtors
2026
2025
£
£
Amounts falling due within one year
Trade debtors
24,292
14,340
Other debtors
15
-
24,307
14,340
7
Creditors: amounts falling due within one year
2026
2025
£
£
VAT
28,033
17,756
Trade creditors
14,334
14,087
Taxes and social security
56,315
35,602
98,682
67,445
8
Average number of employees
During the year the average number of employees was 9 (2025: 7).
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