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Company registration number: 13869210
Smart Body Sports Ltd
Unaudited filleted financial statements
31 January 2026
Smart Body Sports Ltd
Contents
Directors and other information
Accountants report
Statement of financial position and notes to the financial statements
Smart Body Sports Ltd
Directors and other information

| Director | Mr Martin Paul McLoughlin
| Company number | 13869210
| Registered office | 25 Nottingham Place
|  | Wigan
|  | WN1 3YL
| Business address | 25 Nottingham Place
|  | Wigan
|  | WN1 3YL
| Accountants | Practical Business Solutions (NW) Ltd
|  | 749a Ormskirk Road
|  | Pemberton
|  | Wigan
|  | Lancashire
|  | WN5 8AT

Smart Body Sports Ltd
Report to the director on the preparation of the
unaudited statutory financial statements of Smart Body Sports Ltd
Year ended 31 January 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Smart Body Sports Ltd for the year ended 31 January 2026 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Chartered Institute of Management Accountants , we are subject to its ethical and other professional requirements which are detailed at www.cimaglobal.com.
This report is made solely to the director of Smart Body Sports Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Smart Body Sports Ltd and state those matters that we have agreed to state to them, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Smart Body Sports Ltd and its director as a body for our work or for this report.
It is your duty to ensure that Smart Body Sports Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Smart Body Sports Ltd. You consider that Smart Body Sports 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 financial statements of Smart Body Sports 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 financial statements.
Practical Business Solutions (NW) Ltd
Chartered Global Management Accountants
749a Ormskirk Road
Pemberton
Wigan
Lancashire
WN5 8AT
22 July 2026
Smart Body Sports Ltd
Statement of financial position
31 January 2026

|  |  | 2026 |  |  | 2025 |
|  |  | £ | £ |  | £ | £
Fixed assets |  |  |  | 32,095 |  |  | 31,593
|  |  |  | _______ |  |  | _______
Current assets |  |  | 149,175 |  |  | 81,271 |
Prepayments and accrued income |  |  | 4,419 |  |  | 4,951 |
|  |  | _______ |  |  | _______ |
|  |  |  | 153,594 |  |  | 86,222
Creditors: amounts falling due within one year |  |  |  | ( 35,248) |  |  | ( 10,059)
|  |  |  | _______ |  |  | _______
Net current assets |  |  |  | 118,346 |  |  | 76,163
|  |  |  | _______ |  |  | _______
Total assets less current liabilities |  |  |  | 150,441 |  |  | 107,756
Provisions for liabilities |  |  |  | ( 8,024) |  |  | ( 6,016)
Accruals and deferred income |  |  |  | ( 50,018) |  |  | -
|  |  |  | _______ |  |  | _______
Net assets |  |  |  | 92,399 |  |  | 101,740
|  |  |  | _______ |  |  | _______
Capital and reserves |  |  |  | 92,399 |  |  | 101,740
|  |  |  | _______ |  |  | _______

Smart Body Sports Ltd
Year ended 31 January 2026
Notes to the financial statements
1. Employee numbers
The average number of persons employed by the company during the year amounted to 3 (2025: 3 ).
For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsiblities:
- The member has not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the board of directors and authorised for issue on 22 July 2026 , and are signed on behalf of the board by:
Mr Martin Paul McLoughlin
Director
Company registration number: 13869210
The company is a private company limited by shares, registered in England & Wales.