IRIS Accounts Production v26.1.10.61 NI693502 Board of Directors Board of Directors 1.4.25 31.3.26 31.3.26 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh NI693502 2025-03-31 NI693502 2026-03-31 NI693502 2025-04-01 2026-03-31 NI693502 2024-03-31 NI693502 2024-04-01 2025-03-31 NI693502 2025-03-31 NI693502 ns15:NorthernIreland 2025-04-01 2026-03-31 NI693502 ns14:PoundSterling 2025-04-01 2026-03-31 NI693502 ns10:Director1 2025-04-01 2026-03-31 NI693502 ns10:Director2 2025-04-01 2026-03-31 NI693502 ns10:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 NI693502 ns10:SmallEntities 2025-04-01 2026-03-31 NI693502 ns10:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 NI693502 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 NI693502 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 NI693502 ns10:FullAccounts 2025-04-01 2026-03-31 NI693502 ns10:RegisteredOffice 2025-04-01 2026-03-31 NI693502 ns5:CurrentFinancialInstruments 2026-03-31 NI693502 ns5:CurrentFinancialInstruments 2025-03-31 NI693502 ns5:ShareCapital 2026-03-31 NI693502 ns5:ShareCapital 2025-03-31 NI693502 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 NI693502 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 NI693502 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-03-31 NI693502 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31

REGISTERED NUMBER: NI693502 (Northern Ireland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

SMARTER CONCEPTS UK & IRELAND LTD

SMARTER CONCEPTS UK & IRELAND LTD (REGISTERED NUMBER: NI693502) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 31 March 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| SMARTER CONCEPTS UK & IRELAND LTD |

COMPANY INFORMATION

for the Year Ended 31 March 2026

| DIRECTORS: | Mrs V J Ewart

| Mr S Ewart

| REGISTERED OFFICE: | Banbridge Enterprise Centre Banbridge

| Scarva Road Industrial Estate,

| Scarva Road , Scarva

| Banbridge

| Down

| BT32 3QD

| REGISTERED NUMBER: | NI693502 (Northern Ireland)

| ACCOUNTANTS: | DLC Accountancy Ltd

| 54 Sun Street

| Waltham Abbey

| Essex

| EN9 1EJ

SMARTER CONCEPTS UK & IRELAND LTD (REGISTERED NUMBER: NI693502) |

BALANCE SHEET

31 March 2026

| 2026 |  | 2025

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 1,807 |  | 3,313 |  |

Cash at bank | 5,004 |  | 2,542 |  |

6,811 |  | 5,855 |  |

CREDITORS

Amounts falling due within one year | 5 | (4,346 | ) | (3,897 | ) |

NET CURRENT ASSETS | 2,465 |  | 1,958 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,465 |  | 1,958 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 2,463 |  | 1,956 |  |

2,465 |  | 1,958 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 2 July 2026 and were signed on its behalf by:

Mr S Ewart - Director

Mrs V J Ewart - Director

SMARTER CONCEPTS UK & IRELAND LTD (REGISTERED NUMBER: NI693502) |

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| Smarter Concepts Uk & Ireland Ltd is a private company, limited by shares , registered in Northern Ireland. 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.

| The financial statements are presented in sterling (£) which is also the functional currency for the company and rounded to the nearest £.

| Turnover

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

| Turnover comprises amounts invoiced to customers for the provision of bespoke designed writable, magnetic& projectable walls, boards and surfaces.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Trade and trade receivables

| Trade and other receivables are measured at transaction price less any impairment unless the arrangement constitutes a financing transaction in which case the transaction is measured at the present value of the future receipts discounted at the prevailing market rate of interest.

| Trade and Other Payables

| Trade and other payables are measured at their transaction price unless the arrangement constitutes a financing transaction in which case the transaction is measured at present value of future payments discounted at prevailing market rate of interest.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2025 - 2 ) .

SMARTER CONCEPTS UK & IRELAND LTD (REGISTERED NUMBER: NI693502) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 March 2026

4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade debtors | 1,807 |  | 792 |  |

| Other debtors | - |  | 2,521 |  |

1,807 |  | 3,313 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Taxation and social security | 2,632 |  | 2,695 |  |

| Other creditors | 1,714 |  | 1,202 |  |

4,346 |  | 3,897 |  |

6. | RELATED PARTY DISCLOSURES

| During the year, total dividends of £2,500 (2025 - £3,200) were paid to the directors .