REGISTERED NUMBER: 03832960 (England and Wales)

Financial Statements

for the Year Ended 30 September 2025

for

Smartangle Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

4

DIRECTORS:

Mr R M Bracewell

J S Smith

REGISTERED OFFICE:

Suite 4 10-12 The Grove

Ilkley

West Yorkshire

LS29 9EG

REGISTERED NUMBER:

03832960 (England and Wales)

ACCOUNTANTS:

RAA North East Ltd

Suite 4, 10/12 The Grove,

Ilkley

West Yorkshire

LS29 9EG

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Smartangle Limited for the year ended 30 September 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Smartangle Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Smartangle Limited and state those matters that we have agreed to state to the Board of Directors of Smartangle Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Smartangle Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Smartangle Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Smartangle Limited. You consider that Smartangle Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Smartangle Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

RAA North East Ltd

Suite 4, 10/12 The Grove,

Ilkley

West Yorkshire

LS29 9EG

15 May 2026

Current assets

Debtors

4

240,657

237,001

Cash at bank

30,082

36,298

270,739

273,299

Creditors

Amounts falling due within one year

5

(112,557

)

(119,371

)

Net current assets

158,182

153,928

Total assets less current liabilities

158,182

153,928

Capital and reserves

Called up share capital

6

17,501

17,501

Share premium

7

22,500

22,500

Retained earnings

7

118,181

113,927

Shareholders' funds

158,182

153,928

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 May 2026 and were signed on its behalf by:

Mr R M Bracewell - Director

1.	STATUTORY INFORMATION

Smartangle Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

657

-

Loans

240,000

237,001

240,657

237,001

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Corporation tax

-

621

Social security and other tax

176

-

Other creditors

3,300

-

Directors' current accounts

108,404

118,130

Accrued expenses

677

620

112,557

119,371

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

17,501

Ordinary shares

£1

17,501

17,501

7.

RESERVES

Retained

Share

earnings

premium

Totals

£

£

£

At 1 October 2024

113,927

22,500

136,427

Profit for the year

4,254

4,254

At 30 September 2025

118,181

22,500

140,681

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

No dividends were paid to the directors during the year (2024-NIL). The company owed the directors £108,404 at 30th September 2025 (£118,130 at 30th September 2024).