Smart Developments (Central) Limited 05534549 true 2024-10-01 2025-09-30 2025-09-30 The principal activity of the company is that of a dormant company. Digita Accounts Production Advanced 6.30.9574.0 true N G Smart 05534549 2024-10-01 2025-09-30 05534549 2025-09-30 05534549 bus:OrdinaryShareClass1 2025-09-30 05534549 core:RetainedEarningsAccumulatedLosses 2025-09-30 05534549 core:ShareCapital 2025-09-30 05534549 core:CurrentFinancialInstruments 2025-09-30 05534549 core:CurrentFinancialInstruments core:WithinOneYear 2025-09-30 05534549 bus:FRS102 2024-10-01 2025-09-30 05534549 bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 05534549 bus:FullAccounts 2024-10-01 2025-09-30 05534549 bus:RegisteredOffice 2024-10-01 2025-09-30 05534549 bus:Director1 2024-10-01 2025-09-30 05534549 bus:OrdinaryShareClass1 2024-10-01 2025-09-30 05534549 bus:EntityNoLongerTradingButTradedInPast 2024-10-01 2025-09-30 05534549 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 05534549 countries:AllCountries 2024-10-01 2025-09-30 05534549 2024-09-30 05534549 bus:OrdinaryShareClass1 2024-09-30 05534549 core:RetainedEarningsAccumulatedLosses 2024-09-30 05534549 core:ShareCapital 2024-09-30 05534549 core:CurrentFinancialInstruments 2024-09-30 05534549 core:CurrentFinancialInstruments core:WithinOneYear 2024-09-30 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 05534549

Smart Developments (Central) Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 30 September 2025

Smart Developments (Central) Limited

(Registration number: 05534549)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Debtors | 3 | 8,776 | 8,776
Creditors: Amounts falling due within one year | 4 | (13,910) | (13,910)
Net liabilities |  | (5,134) | (5,134)
Capital and reserves |  |  |
Called up share capital | 5 | 2 | 2
Retained earnings |  | (5,136) | (5,136)
Shareholders' deficit |  | (5,134) | (5,134)

For the financial year ending 30 September 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 4 June 2026

......................................... N G Smart Director |  |

Smart Developments (Central) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales. The company's registration number is 05534549.

The address of its registered office is:
C/o Bissell & Brown
Charter House
56 High Street
Sutton Coldfield
West Midlands
B72 1UJ
United Kingdom

The principal place of business is:
6 Compton Road
West Charleton
Kingsbridge
Devon
TQ7 2BP

These financial statements were authorised for issue by the director on 4 June 2026.

2 | Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Smart Developments (Central) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025 (continued)

3 | Debtors

Current | Note | 2025 £ | 2024 £
Amounts owed by related parties |  | 8,774 | 8,774
Called up share capital not paid |  | 2 | 2
|  | 8,776 | 8,776

4 | Creditors

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Social security and other taxes |  | 2,190 | 2,190
Accruals |  | 1,575 | 1,575
Corporation tax liability |  | 10,145 | 10,145
|  | 13,910 | 13,910

5 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary share of £1 each | 2 | 2 | 2 | 2

Rights, preferences and restrictions

Ordinary shares have the following rights, preferences and restrictions: Holders of the ordinary share capital have a right to vote and receive dividends.