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Company Registration No. 7271713 (England and Wales)
Smart Refurb Ltd Unaudited accounts for the year ended 31 March 2026
Smart Refurb Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Smart Refurb Ltd Company Information for the year ended 31 March 2026
Director
Mr Manaw Foolchand
Secretary
None Appointed
Company Number
7271713 (England and Wales)
Registered Office
352-354 London Road Mitcham Surrey CR4 3ND United Kingdom
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Smart Refurb Ltd Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
224
4,322
Current assets
Debtors
5
45,419
40,212
Cash at bank and in hand
(10,476)
(8,808)
34,943
31,404
Creditors: amounts falling due within one year
6
(32,784)
(29,107)
Net current assets
2,159
2,297
Total assets less current liabilities
2,383
6,619
Creditors: amounts falling due after more than one year
7
(2,206)
(5,852)
Net assets
177
767
Capital and reserves
Called up share capital
8
100
100
Profit and loss account
77
667
Shareholders' funds
177
767
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 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 15 April 2026 and were signed on its behalf by
Mr Manaw Foolchand Director Company Registration No. 7271713
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Smart Refurb Ltd Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Smart Refurb Ltd is a private company, limited by shares, registered in England and Wales, registration number 7271713. The registered office is 352-354 London Road, Mitcham, Surrey, CR4 3ND, 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:
Land & buildings
25%
Plant & machinery
25%
Motor vehicles
25%
Fixtures & fittings
25%
Computer equipment
25%
Other tangible fixed assets
25%
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 April 2025
899
15,498
1,332
17,729
At 31 March 2026
899
15,498
1,332
17,729
Depreciation
At 1 April 2025
450
11,625
1,332
13,407
Charge for the year
225
3,873
-
4,098
At 31 March 2026
675
15,498
1,332
17,505
Net book value
At 31 March 2026
224
-
-
224
At 31 March 2025
449
3,873
-
4,322
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Smart Refurb Ltd Notes to the Accounts for the year ended 31 March 2026
5
Debtors
2026
2025
£
£
Amounts falling due within one year
Other debtors
45,419
40,212
6
Creditors: amounts falling due within one year
2026
2025
£
£
Obligations under finance leases and hire purchase contracts
2,989
2,989
Taxes and social security
28,115
24,006
Accruals
1,680
2,112
32,784
29,107
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans
1,210
1,867
Obligations under finance leases and hire purchase contracts
996
3,985
2,206
5,852
8
Share capital
2026
2025
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
9
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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