SMARTER THINKING LTD

SMARTER THINKING LTD

Statement of Financial Position

As at 30 September 2025

	£	2025 £	£	2024 £
Fixed assets		618		773
Current assets	2,965		2,578
Creditors: amount falling due within one year	(6,926)		(4,926)
Net current assets/(liabilities)		(3,961)		(2,348)
Total assets less current liabilities		(3,343)		(1,575)
Provisions for liabilities		-		(147)
Accruals and deferred income		(359)		-
Net assets/(liabilities)		(3,702)		(1,722)


Capital and reserves		(3,702)		(1,722)

Notes to the Accounts

Statutory Information

Smarter Thinking Ltd is a private limited company, limited by shares, domiciled in England and Wales, registration number 13641222, registration address 4 Willow Court, Willian, Letchworth Garden City, SG6 2GA, United Kingdom.

The presentation currency is £ sterling.

Accounting Policies

Basis of accounting

The financial statements are prepared under the historical cost convention and in accordance with the FRS 105 Financial Reporting Standard for Micro Entities (effective January 2016).

Turnover

Turnover comprises the invoiced value of goods and services supplied by the Company, net of value-added tax and trade discounts.

Website cost

Planning and operating costs for the company's website are charged to the profit and loss account as incurred.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment

20% Reducing Balance

Tangible fixed assets

Cost or Valuation	Computer Equipment	Total
	£	£
At 01 October 2024	1,890	1,890
At 30 September 2025	1,890	1,890
Depreciation
At 01 October 2024	1,117	1,117
Charge for year	155	155
At 30 September 2025	1,272	1,272
Net book values
Closing balance as at 30 September 2025	618	618
Opening balance as at 01 October 2024	773	773

Tangible fixed assets

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

Director's Responsibilities:

For the year ended 30 September 2025 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 of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The financial statements have been prepared in accordance with the micro-entity provisions.

Signed on behalf of the board of directors:

---------------------------------------------

Andrew Bowman
Director

Date approved: 29 July 2026