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Company Registration No. 10317117 (England and Wales)
Smartec Integrated Systems Ltd Unaudited accounts for the year ended 31 December 2025
Smartec Integrated Systems Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Smartec Integrated Systems Ltd Company Information for the year ended 31 December 2025
Director
Jordan James Howard
Company Number
10317117 (England and Wales)
Registered Office
Chatham Docks Chatham Kent ME4 4SW England
Accountants
Clarity Accounting (Scotland) Ltd 234 West George Street Glasgow G2 4QY
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Smartec Integrated Systems Ltd Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
9,126
5,271
Current assets
Inventories
5
210,377
194,250
Debtors
6
508,969
1,057,058
Cash at bank and in hand
446,584
111,795
1,165,930
1,363,103
Creditors: amounts falling due within one year
7
(1,081,073)
(1,321,180)
Net current assets
84,857
41,923
Total assets less current liabilities
93,983
47,194
Creditors: amounts falling due after more than one year
8
-
(7,788)
Net assets
93,983
39,406
Capital and reserves
Called up share capital
9
200
200
Profit and loss account
93,783
39,206
Shareholders' funds
93,983
39,406
For the year ending 31 December 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 23 June 2026 and were signed on its behalf by
Jordan James Howard Director Company Registration No. 10317117
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Smartec Integrated Systems Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Smartec Integrated Systems Ltd is a private company, limited by shares, registered in England and Wales, registration number 10317117. The registered office is Chatham Docks, Chatham, Kent, ME4 4SW, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
20% Reducing Balance
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 January 2025
13,427
Additions
5,703
At 31 December 2025
19,130
Depreciation
At 1 January 2025
8,156
Charge for the year
1,848
At 31 December 2025
10,004
Net book value
At 31 December 2025
9,126
At 31 December 2024
5,271
5
Inventories
2025
2024
£
£
Work in progress
210,377
194,250
210,377
194,250
Work in progress is valued at the lower of cost and net realisable value. Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.
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Smartec Integrated Systems Ltd Notes to the Accounts for the year ended 31 December 2025
6
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
-
52,115
Trade debtors
301,388
384,147
Accrued income and prepayments
2,355
545,422
Other debtors
205,226
75,374
508,969
1,057,058
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
9,207
81,641
VAT
82,481
-
Trade creditors
885,785
1,077,867
Taxes and social security
68,587
85,726
Other creditors
34,985
75,915
Loans from directors
28
31
1,081,073
1,321,180
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
-
7,788
9
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
70 Ordinary A Shares of £1 each
70
70
30 Ordinary B Shares of £1 each
30
30
200
200
10
Average number of employees
During the year the average number of employees was 28 (2024: 21).
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