REGISTERED NUMBER: 07456337 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Smigo Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

G Gkagkaoudakis

REGISTERED OFFICE:

15 Westrow Gardens

Southampton

Hampshire

SO15 2LZ

REGISTERED NUMBER:

07456337 (England and Wales)

ACCOUNTANTS:

Figures Limited

76 St Johns Road

Tunbridge Wells

Kent

TN4 9PH

FIXED ASSETS

Tangible assets

4

1,958

2,449

CURRENT ASSETS

Debtors

5

50,630

36,889

Cash at bank

215,970

265,890

266,600

302,779

CREDITORS

Amounts falling due within one year

6

4,211

11,218

NET CURRENT ASSETS

262,389

291,561

TOTAL ASSETS LESS CURRENT LIABILITIES

264,347

294,010

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

264,346

294,009

SHAREHOLDERS' FUNDS

264,347

294,010

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 10 July 2026 and were signed by:

G Gkagkaoudakis - Director

1.	STATUTORY INFORMATION

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

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

11,981

DEPRECIATION

At 1 January 2025

9,532

Charge for year

491

At 31 December 2025

10,023

NET BOOK VALUE

At 31 December 2025

1,958

At 31 December 2024

2,449

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

37,177

24,915

Other debtors

13,453

11,974

50,630

36,889

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Taxation and social security

2,526

535

Other creditors

1,685

10,683

4,211

11,218