Smart Estimator Ltd

Smart Estimator Ltd
Contents Page
For the year ended 30 April 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Smart Estimator Ltd Accountants' Report For the year ended 30 April 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 30 April 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Field Green Consulting 30 April 2026 .................................................... Field Green Consulting 28 Highridge Close Weavering Maidstone ME14 5XQ 08 August 2026 1

Smart Estimator Ltd
Accountants' Report
For the year ended 30 April 2026

Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 April 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Field Green Consulting
30 April 2026

....................................................

Field Green Consulting
28 Highridge Close
Weavering
Maidstone
ME14 5XQ
08 August 2026

1

Smart Estimator Ltd
Statement of Financial Position
As at 30 April 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	107,453	87,999
		107,453	87,999
Current assets
Debtors		490	473
Cash at bank and in hand		7,630	417
		8,120	890
Creditors: amount falling due within one year		(1,866)	(11,813)
Net current assets		6,254	(10,923)

Total assets less current liabilities		113,707	77,076
Provisions for liabilities		(20,416)	(16,720)
Net assets		93,291	60,356

Capital and reserves
Called up share capital	4	10	10
Profit and loss account		93,281	60,346
Shareholders' funds		93,291	60,356

For the year ended 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 08 August 2026 and were signed by:

-------------------------------
Thomas Steven HUNT
Director

2

Smart Estimator Ltd
Notes to the Abridged Financial Statements
For the year ended 30 April 2026

General Information

Smart Estimator Ltd is a private company, limited by shares, registered in England and Wales, registration number 11936815, registration address 27 Cliff Gardens, Minster On Sea, Sheerness, Kent, ME12 3QY.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

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

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using 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.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than software development, are stated at cost or valuation less depreciation. 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

25% Reducing Balance

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 1 (2025 : 1).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Computer Equipment	Total
	£	£	£
At 01 May 2025	87,442	990	88,432
Additions	19,593	-	19,593
Disposals	-	-	-
At 30 April 2026	107,035	990	108,025
Depreciation
At 01 May 2025	-	433	433
Charge for year	-	139	139
On disposals	-	-	-
At 30 April 2026	-	572	572
Net book values
Closing balance as at 30 April 2026	107,035	418	107,453
Opening balance as at 01 May 2025	87,442	557	87,999

4.

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
100 Class A shares of £0.10 each	10		10
	10		10

3

Registered Number: 11936815
England and Wales
SMART ESTIMATOR LTD

Abridged Accounts

Period of accounts Start date: 01 May 2025 End date: 30 April 2026