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Registered number: 12628073
Corporate Smarts Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2026
Corporate Smarts Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Corporate Smarts Ltd
Balance Sheet
As At 30 June 2026
Balance Sheet
Registered number: 12628073

| 30 June 2026 | 30 June 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,676 |  | 4,879
|  |  | 3,676 |  | 4,879
CURRENT ASSETS
Debtors | 5 | - |  | 3,008 |
Cash at bank and in hand |  | 172 |  | 4,564 |
|  | 172 |  | 7,572 |
Creditors: Amounts Falling Due Within One Year | 6 | (3,196 ) |  | (9,231 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (3,024 ) |  | (1,659 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 652 |  | 3,220
NET ASSETS |  |  | 652 |  | 3,220
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 552 |  | 3,120
SHAREHOLDERS' FUNDS |  |  | 652 |  | 3,220

Page 1
Page 2
Corporate Smarts Ltd
Balance Sheet (continued)
As At 30 June 2026
For the year ending 30 June 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Miss Elena Trigulova Director
28/07/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Corporate Smarts Ltd
Notes to the Financial Statements
For The Year Ended 30 June 2026
Notes to the Financial Statements
1. General Information
Corporate Smarts Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12628073 . The registered office is 41 Barn Owl Close, Northampton, NN4 0UA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 3 Years on straight line
Computer Equipment | 20% on reducing balance

2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
Page 3
Page 4
Corporate Smarts Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2026
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 July 2025 | 1,644 | 6,012 | 7,656
As at 30 June 2026 | 1,644 | 6,012 | 7,656
Depreciation
As at 1 July 2025 | - | 2,777 | 2,777
Provided during the period | 594 | 609 | 1,203
As at 30 June 2026 | 594 | 3,386 | 3,980
Net Book Value
As at 30 June 2026 | 1,050 | 2,626 | 3,676
As at 1 July 2025 | 1,644 | 3,235 | 4,879

5. Debtors

| 30 June 2026 |  | 30 June 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 2,000
VAT | - |  | 1,008
| - |  | 3,008

6. Creditors: Amounts Falling Due Within One Year

| 30 June 2026 |  | 30 June 2025
--- | --- | --- | ---
| £ |  | £
Corporation tax | 52 |  | 850
Other taxes and social security | - |  | 194
Capital on tap | - |  | 3,479
Accruals and deferred income | 118 |  | -
Directors' loan accounts | 3,026 |  | 4,708
| 3,196 |  | 9,231

7. Share Capital

| 30 June 2026 |  | 30 June 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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