1 January 2025 false No description of principal activity Taxfiler 2024.6 SC465996business:PrivateLimitedCompanyLtd2025-01-012025-12-31 SC4659962024-12-31 SC4659962025-01-012025-12-31 SC465996business:AuditExemptWithAccountantsReport2025-01-012025-12-31 SC465996business:FilletedAccounts2025-01-012025-12-31 SC4659962025-12-31 SC465996business:Director12025-01-012025-12-31 SC465996business:RegisteredOffice2025-01-012025-12-31 SC4659962024-12-31 SC465996core:WithinOneYear2025-12-31 SC465996core:WithinOneYear2024-12-31 SC465996core:AfterOneYear2025-12-31 SC465996core:AfterOneYear2024-12-31 SC465996core:ShareCapitalcore:PreviouslyStatedAmount2025-12-31 SC465996core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 SC465996core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-12-31 SC465996core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 SC465996core:PreviouslyStatedAmount2025-12-31 SC465996core:PreviouslyStatedAmount2024-12-31 SC465996business:SmallEntities2025-01-012025-12-31 SC465996countries:Scotland2025-01-012025-12-31 SC465996core:PlantMachinery2024-12-31 SC465996core:PlantMachinery2025-12-31 SC465996core:PlantMachinery2025-01-012025-12-31 SC4659962024-01-012024-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC465996 (Scotland)
SMARTFONE REPAIRS UK LTD Unaudited accounts for the year ended 31 December 2025
SMARTFONE REPAIRS UK LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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SMARTFONE REPAIRS UK LTD Company Information for the year ended 31 December 2025
Director
ASIF AZIZ RAHMAN
Company Number
SC465996 (Scotland)
Registered Office
124A KIRKINTILLOCH ROAD BISHOPBRIGGS CROSS BISHOPBRIGGS GLASGOW EAST DUNBARTONSHIRE G64 2AB
Accountants
SK and Co 3rd Floor, St. Georges Building 5 St. Vincent Place Glasgow G1 2DH
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SMARTFONE REPAIRS UK LTD Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
9,021 
10,524 
Current assets
Inventories
56,345 
62,000 
Cash at bank and in hand
11,256 
1,126 
67,601 
63,126 
Creditors: amounts falling due within one year
5
(41,315)
(30,028)
Net current assets
26,286 
33,098 
Total assets less current liabilities
35,307 
43,622 
Creditors: amounts falling due after more than one year
6
(13,168)
(14,495)
Net assets
22,139 
29,127 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
22,039 
29,027 
Shareholders' funds
22,139 
29,127 
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 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 21 May 2026 and were signed on its behalf by
ASIF AZIZ RAHMAN Director Company Registration No. SC465996
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SMARTFONE REPAIRS UK LTD Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
SMARTFONE REPAIRS UK LTD is a private company, limited by shares, registered in Scotland, registration number SC465996. The registered office is 124A KIRKINTILLOCH ROAD, BISHOPBRIGGS CROSS, BISHOPBRIGGS GLASGOW, EAST DUNBARTONSHIRE, G64 2AB.
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:
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 January 2025
22,633 
At 31 December 2025
22,633 
Depreciation
At 1 January 2025
12,109 
Charge for the year
1,503 
At 31 December 2025
13,612 
Net book value
At 31 December 2025
9,021 
At 31 December 2024
10,524 
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
5,810 
2,862 
Trade creditors
11,510 
12,644 
Taxes and social security
876 
646 
Other creditors
23,099 
- 
Loans from directors
20 
13,876 
41,315 
30,028 
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SMARTFONE REPAIRS UK LTD Notes to the Accounts for the year ended 31 December 2025
6
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
13,168 
14,495 
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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