Company Registration No. 09989208 (England and Wales)
Smharter Limited
Unaudited accounts
for the year ended 28 February 2026
Smharter Limited
Unaudited accounts
Contents
Smharter Limited
Company Information
for the year ended 28 February 2026
Company Number
09989208 (England and Wales)
Smharter Limited
Statement of financial position
as at 28 February 2026
Cash at bank and in hand
250,460
295,613
Creditors: amounts falling due within one year
(312)
(326)
Net current assets
255,440
295,339
Net assets
255,440
295,339
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
Smharter Limited
Notes to the Accounts
for the year ended 28 February 2026
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Amounts falling due within one year
5
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
312
289
6
Average number of employees
During the year the average number of employees was 1 (2025: 1).