Dodhia Smart Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 12949745

Dodhia Smart Limited

Filleted Unaudited Financial Statements

For the year ended

31 October 2025

Dodhia Smart Limited

Financial Statements

Year ended 31 October 2025

Contents	Page

Officers and professional advisers	1

Accountant's report to the board of directors on the preparation of the unaudited statutory financial statements of Dodhia Smart Limited	2

Statement of financial position	3

Notes to the financial statements	5

Dodhia Smart Limited

Officers and Professional Advisers

The board of directors	Mr L O Smart
	Mrs P H Dodhia Smart

Registered office	65 Porcher Avenue
	Glyncoch
	Pontypridd
	CF37 3DD

Accountants	Clay Shaw Thomas Ltd

	2 Oldfield Road
	Bocam Park
	Bridgend
	CF35 5LJ

Bankers	Lloyds Bank Plc
	Market Square
	Pontypridd
	Rhondda Cynnon Taff
	CF37 2TF

Dodhia Smart Limited

Accountant's Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Dodhia Smart Limited

Year ended 31 October 2025

As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 31 October 2025, which comprise the statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

Clay Shaw Thomas Ltd

2 Oldfield Road Bocam Park Bridgend CF35 5LJ

22 July 2026

Dodhia Smart Limited

Statement of Financial Position

31 October 2025

	2025		2024
Note	£	£	£

Fixed assets

Investments	4		465,334	465,334

Current assets

Debtors	5	4,305	119,122
Cash at bank and in hand		20,644	23,791
		--------	---------
		24,949	142,913

Creditors: amounts falling due within one year	6	192,365		286,815
		---------		---------
Net current liabilities			167,416	143,902
			---------	---------
Total assets less current liabilities			297,918	321,432

Creditors: amounts falling due after more than one year	7	297,602	321,275
		---------	---------
Net assets		316	157
		---------	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	216	57
	----	----
Shareholders funds	316	157
	----	----

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Dodhia Smart Limited

Statement of Financial Position (continued)

31 October 2025

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 L O Smart	Mrs P H Dodhia Smart
Director	Director

Company registration number: 12949745

Dodhia Smart Limited

Notes to the Financial Statements

Year ended 31 October 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 65 Porcher Avenue, Glyncoch, Pontypridd, CF37 3DD.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Revenue recognition

Turnover is measured at the fair value of the consideration received in respect of group management recharges.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

4. Investments

	Shares in group
	£
Cost
At 1 November 2024 and 31 October 2025	465,334
	---------
Impairment
At 1 November 2024 and 31 October 2025	–
	---------

Carrying amount
At 31 October 2025	465,334
	---------
At 31 October 2024	465,334
	---------

5. Debtors

	2025	2024
	£	£
Amounts owed by group undertaking	–	114,397
Other debtors	4,305	4,725
	-------	---------
	4,305	119,122
	-------	---------

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	25,921	25,040
Amounts owed to group undertaking	58,166	–
Social security and other taxes	37	469
Other creditors	108,241	261,306
	---------	---------
	192,365	286,815
	---------	---------

7. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	297,602	321,275
	---------	---------

Included within creditors: amounts falling due after more than one year is an amount of £174,930 (2024: £207,233) in respect of liabilities payable or repayable by instalments which fall due for payment after more than five years from the reporting date.

8. Related party transactions

The company has taken exemption under section 33 of FRS102 not to disclose related party transactions with wholly owned members of a group. Included within creditors are amounts owed to the company directors of £105,943 (2024: £259,374). No interest is charged in respect of this balance, and there are no fixed terms of repayment.