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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
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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
9,126 
5,271 
Current assets
Inventories
210,377 
194,250 
Debtors
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
(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
- 
(7,788)
Net assets
93,983 
39,406 
Capital and reserves
Called up share capital
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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