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Company Registration No. 09989208 (England and Wales)
Smharter Limited Unaudited accounts for the year ended 28 February 2026
Smharter Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Smharter Limited Company Information for the year ended 28 February 2026
Director
Luca Minudel
Company Number
09989208 (England and Wales)
- 3 -
Smharter Limited Statement of financial position as at 28 February 2026
2026
2025
Notes
£
£
Current assets
Debtors
4
5,292
52
Cash at bank and in hand
250,460
295,613
255,752
295,665
Creditors: amounts falling due within one year
5
(312)
(326)
Net current assets
255,440
295,339
Net assets
255,440
295,339
Capital and reserves
Called up share capital
100
100
Profit and loss account
255,340
295,239
Shareholders' funds
255,440
295,339
For the year ending 28 February 2026 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 21 July 2026 and were signed on its behalf by
Luca Minudel Director Company Registration No. 09989208
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Smharter Limited Notes to the Accounts for the year ended 28 February 2026
1
Statutory information
Smharter Limited is a private company, limited by shares, registered in England and Wales, registration number 09989208.
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Debtors
2026
2025
£
£
Amounts falling due within one year
VAT
34
52
Trade debtors
5,258
-
5,292
52
5
Creditors: amounts falling due within one year
2026
2025
£
£
VAT
-
15
Taxes and social security
312
289
Loans from directors
-
22
312
326
6
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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