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Registered Number: 12450876
England and Wales
AFGHANSMART LIMITED
Abridged Accounts
Period of accounts Start date: 01 March 2025 End date: 28 February 2026

AFGHANSMART LIMITED Contents Page For the year ended 28 February 2026
Balance Sheet | 1

AFGHANSMART LIMITED Balance Sheet As at 28 February 2026
|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ | £ |  | £ | £ (as restated)
Fixed assets |  |  | 2,261 |  |  | 2,757
Current assets |  | 34 |  |  | 2,230 |
Creditors: amount falling due within one year |  | (10,716) |  |  | (14,699) |
Net current assets |  |  | (10,682) |  |  | (12,469)
Total assets less current liabilities |  |  | (8,421) |  |  | (9,712)
Net assets |  |  | (8,421) |  |  | (9,712)
Capital and reserves |  |  | (8,421) |  |  | (9,712)
NOTES TO THE ACCOUNTS General Information AFGHANSMART LIMITED is a private company, limited by shares, registered in England and Wales, registration number 12450876, registration address 60a Beaumont Avenue, Wembley, HA0 3BY. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 105 – 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. 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. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 18% Reducing Balance
2. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Total
| £ |  | £
At 01 March 2025 | 5,000 |  | 5,000
Additions | - |  | -
Disposals | - |  | -
At 28 February 2026 | 5,000 |  | 5,000
Depreciation
At 01 March 2025 | 2,243 |  | 2,243
Charge for year | 496 |  | 496
On disposals | - |  | -
At 28 February 2026 | 2,739 |  | 2,739
Net book values
Closing balance as at 28 February 2026 | 2,261 |  | 2,261
Opening balance as at 01 March 2025 | 2,757 |  | 2,757
3. | Average number of employees Average number of employees during the year was 1 (2025 : 1).
For the year ended 28 February 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 in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts. The financial statements were approved by the director on 03 June 2026 and were signed by:
-------------------------------- Obaid Bunyad Director
1