Thinksmart Marketing Limited Accounts






Thinksmart Marketing Limited

	Company No. 10459339
		Information for Filing with The Registrar
		30 November 2025

The Directors present their report and the accounts for the year ended 30 November 2025.

Principal activities
The principal activity of the company during the year under review was marketing consultancy.




Directors

The Directors who served at any time during the year were as follows:

G.M. King
C.M. Taylor








































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

G.M. King
Director
12 June 2026

at	30 November 2025
Company No.		10459339	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		5	1,181	1,656


				1,181	1,656
Current assets

	Debtors		6	18,779	8,326

	Cash at bank and in hand			53,996	24,679
				72,775	33,005
Creditors: Amount falling due within one year			7	(43,604)	(20,654)
Net current assets				29,171	12,351
Total assets less current liabilities				30,352	14,007
Creditors: Amounts falling due after more than one year			8	-	(2,465)
Provisions for liabilities
	Deferred taxation		9	(260)	(315)

Net assets				30,092	11,227

Capital and reserves
	Called up share capital			100	100



	Profit and loss account		11	29,992	11,127

Total equity				30,092	11,227



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 12 June 2026 and signed on its behalf by:
G.M. King
Director
12 June 2026

for the year ended 30 November 2025

General information

Thinksmart Marketing Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 10459339

Its registered office is:

5 Carrwood Park

Selby Road

Leeds

West Yorkshire

LS15 4LG

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when all the following conditions are satisfied: • the Company has transferred to the buyer the significant risks and rewards of ownership of the goods; • the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; • the amount of revenue can be measured reliably; • it is probable that the economic benefits associated with the transaction will flow to the Company; and • the costs incurred or to be incurred in respect of the transaction can be measured reliably. Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Plant and machinery

33.33% straight line

Furniture, fittings and equipment

33.33% straight line

Leased assets

Where the company enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease. Leases which do not transfer substantially all the risks and rewards of ownership to the Company are classified as operating leases. Assets held under finance leases are initially recognised as assets of the Company at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately in profit or loss, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the Company's policy on borrowing costs (see the accounting policy above). Assets held under finance leases are depreciated in the same way as owned assets. Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Foreign currencies

The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.

Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

Employee benefits

Defined contribution pensions

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	1	2

4	Taxation
		(a) Tax on profit on ordinary activities	2025	2024
		The tax charge is made up as follows:	£	£
		UK corporation tax
		Charge for the period	19,031	5,790

		Total corporation tax	19,031	5,790

		Origination and reversal of timing differences	(55)	60

		Total deferred tax	(55)	60

		Tax on profit on ordinary activities	18,976	5,850

		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Higher	2025	2024
		273	£	£
		Profit on ordinary activities before tax	85,015	30,347

		Standard rate of corporation tax in the United Kingdom	22%	19%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	18,703	5,766
		Expenses not deductible for tax purposes	273	84




		Tax on profit on ordinary activities	18,976	5,850

5	Tangible fixed assets
			Plant and machinery	Fixtures, fittings and equipment	Total
			£	£	£
		Cost or revaluation
		At 1 December 2024	2,310	608	2,918
		Additions	-	890	890



		At 30 November 2025	2,310	1,498	3,808
		Depreciation
		At 1 December 2024	918	343	1,261
		Charge for the year	1,055	311	1,366



		At 30 November 2025	1,973	654	2,627
		Net book values
		At 30 November 2025	337	844	1,181
		At 30 November 2024	1,392	265	1,656

6	Debtors
			2025	2024
			£	£
		Trade debtors	18,311	7,672






		Prepayments and accrued income	468	654
			18,779	8,326

7	Creditors:
		amounts falling due within one year
			2025	2024
			£	£

		Bank loans and overdrafts	2,465	4,145


		Trade creditors	12,622	3,613

		Taxes and social security	26,764	10,108
		Loans from directors	132	734

		Accruals and deferred income	1,621	2,054
			43,604	20,654

8	Creditors:
		amounts falling due after more than one year
			2025	2024
			£	£

		Bank loans and overdrafts	-	2,465






			-	2,465

9	Deferred taxation
			Accelerated Capital Allowances, Losses and Other Timing Differences	Total
			£	£
		At 1 December 2024	315	315
		Charge to the profit and loss account for the period	(55)	(55)

		At 30 November 2025	260	260


			2025	2024
			£	£
		Accelerated capital allowances	260	315



			260	315

Share Capital

34 Ordinary A Shares, 33 Ordinary B Shares, and 33 Ordinary C Shares.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

12	Dividends
			2025	2024
			£	£
		Dividends for the period:
		Dividends paid in the period	47,175	23,100

			47,175	23,100

		Dividends by type:

		Equity dividends	47,175	23,100
			47,175	23,100