SMART ECO-1 LTD 31/08/2025 iXBRL

Company registration number: 15890396

SMART ECO-1 LTD

Unaudited financial statements

31 August 2025

SMART ECO-1 LTD

Contents

Directors and other information

Directors report

Accountant's report

Statement of financial position

Notes to the financial statements

SMART ECO-1 LTD

Directors and other information


Directors	Mr A N Purdy	(Appointed 12th August 2024)
	Mr E Talbot	(Appointed 12th August 2024)


Company number	15890396


Registered office	15 Lampits Hill
	Corringham
	Stanford le Hope
	Essex
	SS17 9AA


Business address	35 Wokindon Road
	Grays
	Essex
	RM16 4QT


Accountant	A.W. Fenn & Co
	15 Lampits Hill
	Corringham
	Stanford le Hope
	Essex
	SS17 9AA

SMART ECO-1 LTD

Directors report

Period ended 31st August 2025

The directors present their report and the unaudited financial statements of the company for the period ended 31st August 2025.

The company has been dormant as defined in section 1169 of the Companies Act 2006 throughout the period and preceding financial year. It is anticipated that the company will remain dormant for the foreseeable future.

Directors

The directors who served the company during the period were as follows:


Mr A N Purdy				(Appointed 12th August 2024)
Mr E Talbot				(Appointed 12th August 2024)

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 21 February 2026 and signed on behalf of the board by:

Mr A N Purdy

Director

SMART ECO-1 LTD

Report to the board of directors on the preparation of the

unaudited statutory financial statements of SMART ECO-1 LTD

Period ended 31st August 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of SMART ECO-1 LTD for the period ended 31st August 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given me.

As a practising member of the Association of Chartered Certified Accountants , I am subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.

This report is made solely to the board of directors of SMART ECO-1 LTD, as a body, in accordance with the terms of my engagement letter dated 3rd October 2025. My work has been undertaken solely to prepare for your approval the financial statements of SMART ECO-1 LTD and state those matters that we have agreed to state to the board of directors of SMART ECO-1 LTD as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than SMART ECO-1 LTD and its board of directors as a body for my work or for this report.

It is your duty to ensure that SMART ECO-1 LTD has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of SMART ECO-1 LTD. You consider that SMART ECO-1 LTD is exempt from the statutory audit requirement for the period.

I have not been instructed to carry out an audit or a review of the financial statements of SMART ECO-1 LTD. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.

A.W. Fenn & Co

Chartered Certified Accountants

15 Lampits Hill

Corringham

Stanford le Hope

Essex

SS17 9AA

24th February 2026

SMART ECO-1 LTD

Statement of financial position

31st August 2025

		31/08/25
	Note	£	£

Current assets
Cash at bank and in hand		2
		_______
		2
Net current assets			2
			_______
Total assets less current liabilities			2

			_______
Net assets			2
			_______

Capital and reserves
Called up share capital			2
			_______
Shareholders funds			2
			_______

The company did not trade during the current period or prior year and has not made either a profit or loss.

For the period ending 31 August 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

These financial statements were approved by the board of directors and authorised for issue on 21 February 2026 , and are signed on behalf of the board by:

Mr A N Purdy

Director

Company registration number: 15890396

SMART ECO-1 LTD

Notes to the financial statements

Period ended 31st August 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 15 Lampits Hill, Corringham, Stanford le Hope, Essex, SS17 9AA.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Income statement policy

The company is dormant as defined by section 1169 of the Companies Act 2006. The company received no income and incurred no expenditure during the current period or prior year and therefore no income statement is presented within these financial statements. There have been no movements in equity during the current period or prior year.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Controlling party

The company is controlled by its directors.