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Registered Number: 11647122


 

 

 

SMART SIMPLE LTD



Abridged Accounts
 


Period of accounts

Start date: 01 November 2024

End date: 31 October 2025

SMART SIMPLE LTD
Contents Page
For the year ended 31 October 2025
Report to the directors on the preparation of the unaudited statutory accounts of SMART SIMPLE LTD for the year ended 31 October 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of SMART SIMPLE LTD for the year ended 31 October 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of SMART SIMPLE LTD, as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of SMART SIMPLE LTD and state those matters that we have agreed to state to the Board of Directors of SMART SIMPLE LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than SMART SIMPLE LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that SMART SIMPLE LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of SMART SIMPLE LTD. You consider that SMART SIMPLE LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of SMART SIMPLE LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 October 2025.



....................................................
HEARTLANDS FINANCIAL SERVICES LTD
456 SHAFTMOOR LANE
HALL GREEN
BIRMINGHAM
B28 8SZ
20 July 2026
1
 
 		 Notes
 		 31/10/2025
£		   31/10/2024
£
Fixed assets      
Intangible fixed assets 3 21,000    21,000 
21,000    21,000 
Current assets      
Stocks 3,400    10,900 
Cash at bank and in hand 216    459 
3,616    11,359 
Creditors: amount falling due within one year (26,764)   (26,769)
Net current assets (23,148)   (15,410)
 
Total assets less current liabilities (2,148)   5,590 
Creditors: amount falling due after more than one year (16,038)   (23,372)
Net assets (18,186)   (17,782)
 

Capital and reserves 		     
Called up share capital 100    100 
Profit and loss account (18,286)   (17,882)
Shareholders' funds (18,186)   (17,782)
 


For the year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 20 July 2026 and were signed by:


-------------------------------
WASEEQ SHAKOOR
Director
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General Information
SMART SIMPLE LTD is a private company, limited by shares, registered in , registration number 11647122, registration address Lanchester House Montgomery Street, Birmingham, B11 1DT.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 0 (2024 : 1).
3.

Intangible fixed assets

Cost Other   Total
  £   £
At 01 November 2024 21,000    21,000 
Additions -    - 
Disposals -    - 
At 31 October 2025 21,000    21,000 
Net book values
At 31 October 2025 21,000    21,000 
At 31 October 2024 21,000    21,000 


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