REGISTERED NUMBER: 09065022 (England and Wales)

Financial Statements for the Year Ended 31 March 2026

for

Arturo Smarts Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Mr Arturo Pestana

REGISTERED OFFICE:

Bridge House

9-13 Holbrook Lane

Coventry

CV6 4AD

BUSINESS ADDRESS:

186 Queensway

Bletchley

Milton Keynes

MK2 SW

REGISTERED NUMBER:

09065022 (England and Wales)

ACCOUNTANTS:

Sterling Accounting Services Limited

Bridge House

9-13 Holbrook Lane

Coventry

CV6 4AD

FIXED ASSETS

Intangible assets

4

183,708

183,708

Property, plant and equipment

5

4,577

5,382

188,285

189,090

CURRENT ASSETS

Inventories

3,544

3,675

Debtors

6

24,277

24,479

Cash at bank and in hand

151,948

142,552

179,769

170,706

CREDITORS

Amounts falling due within one year

7

25,431

42,149

NET CURRENT ASSETS

154,338

128,557

TOTAL ASSETS LESS CURRENT LIABILITIES

342,623

317,647

CREDITORS

Amounts falling due after more than one year

8

185,000

185,000

NET ASSETS

157,623

132,647

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

157,523

132,547

SHAREHOLDERS' FUNDS

157,623

132,647

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 director acknowledges his 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 director and authorised for issue on 8 July 2026 and were signed by:

Mr Arturo Pestana - Director

1.	STATUTORY INFORMATION

Arturo Smarts Ltd is a private company, limited by shares , registered in England and Wales. 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.

Turnover

Turnover represents net sales of invoiced goods and services excluding Value Added Tax.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

183,708

NET BOOK VALUE

At 31 March 2026

183,708

At 31 March 2025

183,708

5.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 April 2025

16,647

Additions

720

At 31 March 2026

17,367

DEPRECIATION

At 1 April 2025

11,265

Charge for year

1,525

At 31 March 2026

12,790

NET BOOK VALUE

At 31 March 2026

4,577

At 31 March 2025

5,382

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

171

171

Other debtors

24,106

24,308

24,277

24,479

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

713

-

Trade creditors

2,385

1,283

Taxation and social security

21,323

26,212

Other creditors

1,010

14,654

25,431

42,149

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Other creditors

185,000

185,000

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

100

Ordinary

£1

100

100