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Company Registration No. 14535695 (England and Wales)
A&B Smart Materials Limited Unaudited accounts for the year ended 31 December 2025
A&B Smart Materials Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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A&B Smart Materials Limited Company Information for the year ended 31 December 2025
Directors
VAN TRAPPEN DE BUGGENOMS, Amaury Charles J WHITE, Benjamin David, Dr
Company Number
14535695 (England and Wales)
Registered Office
Centre For Innovation & Enterprise Begbroke Science Park Begbroke Hill Kidlington Oxfordshire OX5 1PF United Kingdom
Accountants
Rise Accounting Limited 131 Finsbury Pavement London EC2A 1NT
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A&B Smart Materials Limited Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
- 
13,479 
Tangible assets
5
2,636 
5,357 
2,636 
18,836 
Current assets
Debtors
6
59,421 
1,780 
Cash at bank and in hand
1,491,867 
168,009 
1,551,288 
169,789 
Creditors: amounts falling due within one year
7
(21,645)
(19,926)
Net current assets
1,529,643 
149,863 
Total assets less current liabilities
1,532,279 
168,699 
Creditors: amounts falling due after more than one year
8
- 
(145,000)
Net assets
1,532,279 
23,699 
Capital and reserves
Called up share capital
112 
86 
Share premium
1,979,883 
399,994 
Profit and loss account
(447,716)
(376,381)
Shareholders' funds
1,532,279 
23,699 
For the year ending 31 December 2025 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 1 April 2026 and were signed on its behalf by
VAN TRAPPEN DE BUGGENOMS, Amaury Charles J Director Company Registration No. 14535695
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A&B Smart Materials Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
A&B Smart Materials Limited is a private company, limited by shares, registered in England and Wales, registration number 14535695. The registered office is Centre For Innovation & Enterprise, Begbroke Science Park, Begbroke Hill, Kidlington, Oxfordshire, OX5 1PF, 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:
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 January 2025
20,473 
Disposals
(20,473)
At 31 December 2025
- 
Amortisation
At 1 January 2025
6,994 
On disposals
(6,994)
At 31 December 2025
- 
Net book value
At 31 December 2025
- 
At 31 December 2024
13,479 
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A&B Smart Materials Limited Notes to the Accounts for the year ended 31 December 2025
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2025
3,258 
1,795 
2,846 
7,899 
Additions
- 
307 
- 
307 
Disposals
(2,933)
- 
- 
(2,933)
At 31 December 2025
325 
2,102 
2,846 
5,273 
Depreciation
At 1 January 2025
762 
576 
1,204 
2,542 
Charge for the year
(646)
194 
547 
95 
At 31 December 2025
116 
770 
1,751 
2,637 
Net book value
At 31 December 2025
209 
1,332 
1,095 
2,636 
At 31 December 2024
2,496 
1,219 
1,642 
5,357 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
23,525 
600 
Accrued income and prepayments
35,896 
347 
Other debtors
- 
833 
59,421 
1,780 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
(6,929)
(2,316)
Trade creditors
6,265 
19,774 
Taxes and social security
6,363 
2,548 
Other creditors
100 
- 
Loans from directors
- 
(80)
Accruals
15,846 
- 
21,645 
19,926 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Other creditors
- 
145,000 
9
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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