Company Registration No. 10554978 (England and Wales)
SMARTER AND EASIER LIMITED
Unaudited accounts
for the year ended 31 January 2026
SMARTER AND EASIER LIMITED
Unaudited accounts
Contents
SMARTER AND EASIER LIMITED
Company Information
for the year ended 31 January 2026
Directors
Mr Francis Heron
Mr Thira Pornpaditkong
Company Number
10554978 (England and Wales)
Registered Office
THE HERON GRAVEL LANE
WEST HOUGHAM
DOVER
CT15 7AG
ENGLAND
Accountants
Kapook Accountancy
Certified Practising Accountants (ICPA)
94 Caledonian Road
London
N1 9DN
SMARTER AND EASIER LIMITED
Statement of financial position
as at 31 January 2026
Tangible assets
615,016
615,258
Cash at bank and in hand
833
394
Creditors: amounts falling due within one year
(371,337)
(356,329)
Net current liabilities
(367,195)
(352,626)
Total assets less current liabilities
247,821
262,632
Creditors: amounts falling due after more than one year
(260,832)
(273,806)
Net liabilities
(13,011)
(11,174)
Called up share capital
100
100
Profit and loss account
(13,111)
(11,274)
Shareholders' funds
(13,011)
(11,174)
For the year ending 31 January 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 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 of Directors and authorised for issue on 6 July 2026 and were signed on its behalf by
Mr Francis Heron
Director
Company Registration No. 10554978
SMARTER AND EASIER LIMITED
Notes to the Accounts
for the year ended 31 January 2026
SMARTER AND EASIER LIMITED is a private company, limited by shares, registered in England and Wales, registration number 10554978. The registered office is THE HERON GRAVEL LANE, WEST HOUGHAM, DOVER, CT15 7AG, ENGLAND.
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.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance method
Fixtures & fittings
25% reducing balance method
4
Tangible fixed assets
Land & buildings
Plant & machinery
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 February 2025
614,290
1,090
678
616,058
At 31 January 2026
614,290
1,090
678
616,058
At 1 February 2025
-
630
170
800
Charge for the year
-
115
127
242
At 31 January 2026
-
745
297
1,042
At 31 January 2026
614,290
345
381
615,016
At 31 January 2025
614,290
460
508
615,258
SMARTER AND EASIER LIMITED
Notes to the Accounts
for the year ended 31 January 2026
Amounts falling due within one year
Amounts falling due after more than one year
6
Creditors: amounts falling due within one year
2026
2025
Loans from directors
371,337
356,329
7
Creditors: amounts falling due after more than one year
2026
2025
Other creditors
257,943
270,314
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
9
Average number of employees
During the year the average number of employees was 0 (2025: 0).