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Registered Number: 11017905
England and Wales

 

 

 

THE SMART PRICES LTD.



Unaudited Financial Statements
 


Period of accounts

Start date: 01 October 2024

End date: 30 September 2025

The Smart Prices Ltd.
Contents Page
For the year ended 30 September 2025
 
 		 Notes
 		 2025
£		   2024
£
Current assets      
Stocks 17,624    16,548 
Debtors 0    33,807 
Cash at bank and in hand 2,518    2,133 
20,142    52,488 
Creditors: amount falling due within one year (19,371)   (28,327)
Net current assets 771    24,161 
 
Total assets less current liabilities 771    24,161 
Creditors: amount falling due after more than one year (22,187)   (28,466)
Net assets (21,416)   (4,305)
 

Capital and reserves 		     
Called up share capital 100    100 
Profit and loss account (21,516)   (4,405)
Shareholders' funds (21,416)   (4,305)
 


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

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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 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 to the Registrar of Companies.
The financial statements were approved by the director on 26 June 2026 and were signed by:


-------------------------------
Irfan Ullah
Director
1
General Information
The Smart Prices Ltd. is a private company, limited by shares, registered in England and Wales, registration number 11017905, registration address 118 Sutherland Avenue, Newcastle Upon Tyne, Tyne & Wear, NE4 9NR.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – 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 as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
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 1 (2024 : 0).
2