Micro-entity Accounts - SMARTLINGO LTD

SMARTLINGO LTD Registered Number SC828487

Micro-entity Balance Sheet as at 30 November 2025

	Notes	2025
		£
Called up share capital not paid		-
Fixed Assets		570
Current Assets		26,397
Prepayments and accrued income		-
Creditors: amounts falling due within one year		(6,049)
Net current assets (liabilities)		20,348
Total assets less current liabilities		20,918
Creditors: amounts falling due after more than one year		0
Provisions for liabilities		0
Accruals and deferred income		0
Total net assets (liabilities)		20,918
Capital and reserves		20,918

For the year ending 30 November 2025 the company was entitled to exemption 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 7 August 2026

And signed on their behalf by:
Peter Horvath, Director

Footnotes:

Advances and credits
At 30 November 2025, £56.10 was due from Peter Horvath, a director. The balance arose from personal expenditure paid by the company, was interest-free, unsecured and repayable on demand. £56.10 was repaid in full on 7 August 2026. No amounts were written off or waived.

SMARTLINGO LTD Registered Number SC828487

Notes to the Micro-entity Accounts for the period ended 30 November 2025

1Employees

	2025
Average number of employees during the period	0

2Accounting Policies

Basis of measurement and preparation of accounts
The accounts have been prepared under the historical cost convention in accordance with FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime, and the Companies Act 2006.

Turnover policy
Turnover is measured at the fair value of consideration received or receivable and represents amounts receivable for services provided in the ordinary course of business, net of discounts, VAT and other sales-related taxes.

Tangible assets depreciation policy
Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost of each asset over its expected useful life.