Smart Marine Management Ltd

Smart Marine Management Ltd
Statement of Financial Position
As at 31 December 2025

	2025		2024
	£	£	£	£
Fixed assets		214		321
Current assets	61,611		37,679
Prepayments and accrued income	231		373
Creditors: amount falling due within one year	2,314		(38,256)
Net current assets		64,156		(204)
Total assets less current liabilities		64,370		117
Net assets		64,370		117


Capital and reserves		64,370		117

NOTES TO THE ACCOUNTS

General Information

Smart Marine Management Ltd is a private company, limited by shares, registered in England and Wales, registration number 11115972, registration address Dane Lodge Main Road, Newbridge, Yarmouth, Isle of Wight, PO41 0TR.

The presentation currency is £ sterling.

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.

2.	Average number of employees Average number of employees during the year was 2 (2024 : 2).

3.	Director’s loan

Money advanced by company to the director

As at the balance sheet date the company had advanced the directors sums totalling £52,912 (2024 £24,228)

This has been confirmed as being repaid within 9 months so no S455 liability due

For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge 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 income statement 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 board of directors on 01 March 2026 and were signed on its behalf by:

--------------------------------
Angus Tapp
Director

Registered Number: 11115972
England and Wales
SMART MARINE MANAGEMENT LTD

Abridged Accounts

Period of accounts Start date: 01 January 2025 End date: 31 December 2025