REGISTERED NUMBER: 04793735 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

P. SMART LIMITED

Page

Balance Sheet

1

FIXED ASSETS

58,409

84,848

CURRENT ASSETS

477,813

355,305

CREDITORS

Amounts falling due within one year

(79,844

)

(40,647

)

NET CURRENT ASSETS

397,969

314,658

TOTAL ASSETS LESS CURRENT LIABILITIES

456,378

399,506

CAPITAL AND RESERVES

456,378

399,506

NOTES TO THE FINANCIAL STATEMENTS

1.	STATUTORY INFORMATION

P. Smart Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

04793735

Registered office:

467 Rainham Road South

Dagenham

Essex

RM10 7XJ

2.	AVERAGE NUMBER OF EMPLOYEES

The average number of employees during the year was 3 (2024 - 3 ) .

3.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 November 2025 and 30 November 2024:

2025

2024

£

£

Paul Donald Smart and Nicola Joy Smart

Balance outstanding at start of year

(667

)

(273

)

Amounts advanced

36,972

34,230

Amounts repaid

(36,624

)

(34,624

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(319

)

(667

)

Dividends of £36,000 and Use of Home as Office of £624 were credited to the director's loan account during the year.

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 5 June 2026 and were signed on its behalf by:

Paul Donald Smart - Director