SMART MOBILES TECH LTD

SMART MOBILES TECH LTD
Contents Page
For the year ended 30 April 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

SMART MOBILES TECH LTD Accountants' Report For the year ended 30 April 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 30 April 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Advantax Accountants Ltd 30 April 2026 .................................................... Advantax Accountants Ltd Aurora House 71-75 Uxbridge Road Ealing London W5 5SL 04 June 2026 1

SMART MOBILES TECH LTD
Accountants' Report
For the year ended 30 April 2026

Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 April 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Advantax Accountants Ltd
30 April 2026

....................................................

Advantax Accountants Ltd
Aurora House 71-75 Uxbridge Road
Ealing
London
W5 5SL
04 June 2026

1

SMART MOBILES TECH LTD
Statement of Financial Position
As at 30 April 2026

	Notes	2026 £
Current assets
Stocks		77,435
Debtors		4,799
Cash at bank and in hand		18,168
		100,402
Creditors: amount falling due within one year		(62,066)
Net current assets		38,336

Total assets less current liabilities		38,336
Creditors: amount falling due after more than one year		1,501
Net assets		39,837

Capital and reserves
Called up share capital		1
Profit and loss account		39,836
Shareholders' funds		39,837

For the year ended 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small 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.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 04 June 2026 and were signed by:

-------------------------------
Mujahid Hussain
Director

2

SMART MOBILES TECH LTD
Notes to the Abridged Financial Statements
For the year ended 30 April 2026

General Information

SMART MOBILES TECH LTD is a private company, limited by shares, registered in , registration number 11923284, registration address 1306 A, Uxbridge Road, Hayes, Middlesex, UB4 8JG.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

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

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 2.

3

Registered Number: 11923284

SMART MOBILES TECH LTD

Abridged Accounts

Period of accounts Start date: 01 May 2025 End date: 30 April 2026