Company No: 14240238 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	D B Donnelly
	M P Donnelly

REGISTERED OFFICE	57a Mersey Road
	Heaton Mersey
	Stockport
	SK4 3DJ
	United Kingdom

COMPANY NUMBER

14240238 (England and Wales)

ACCOUNTANT	S&W Partners (Manchester) Limited
	3rd Floor Northern Assurance
	Albert Square
	9/21 Princess Street
	Manchester
	M2 4DN

	Note	2025		2024
		£		£
Fixed assets
Investments	3	31		31
		31		31
Current assets
Debtors	4	4,675		112,753
Investments	5	1,207,603		0
Cash at bank and in hand		288,914		1,158,766
		1,501,192		1,271,519
Creditors: amounts falling due within one year	6	( 3,529)		( 1,275)
Net current assets		1,497,663		1,270,244
Total assets less current liabilities		1,497,694		1,270,275
Net assets		1,497,694		1,270,275
Capital and reserves
Called-up share capital	7	1,693		1,693
Profit and loss account		1,496,001		1,268,582
Total shareholders' funds		1,497,694		1,270,275

For the financial year ending 31 July 2025 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 financial statements for the financial year 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 financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Smart Milestone Limited (registered number: 14240238) were approved and authorised for issue by the Board of Directors on 28 April 2026. They were signed on its behalf by:

D B Donnelly Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Smart Milestone Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 57a Mersey Road, Heaton Mersey, Stockport, SK4 3DJ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of Smart Milestone Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Turnover

Turnover is recognised at the fair value of dividends receivable.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Fixed asset investments

Investments in subsidiaries

	2025
	£
Cost
At 01 August 2024	31
At 31 July 2025	31
Carrying value at 31 July 2025	31
Carrying value at 31 July 2024	31

4. Debtors

	2025		2024
	£		£
Other debtors	4,675		112,753

5. Current asset investments

	2025		2024
	£		£
Other Investments	1,207,603		0

The fair value of listed investments, which are all traded in active markets, was determined with reference to the quoted market price at the reporting date.

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Other creditors	3,529		1,275

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
1 A Ordinary share of £ 1.00	1		1
1 B Ordinary share of £ 1.00	1		1
1 C Redeemable ordinary share of £ 1.00	1		1
1 D Redeemable ordinary share of £ 1.00	1		1
1 E Redeemable ordinary share of £ 1.00	1		1
1 F Redeemable ordinary share of £ 1.00	1		1
1 G Redeemable ordinary share of £ 1.00	1		1
1,679,100 AA Redeemable ordinary shares of £ 0.001 each	1,679		1,679
7,250 AB Redeemable ordinary shares of £ 0.001 each	7		7
	1,693		1,693