SMART DUO DEVELOPMENTS LTD

Company Registration Number
14240129
(England and Wales)

Private limited company limited by shares
Registered office: 7 Bell Yard, London, WC2A 2JR, England

Audit Exempt Dormant Accounts

For the Year Ended 31 July 2026

This company was dormant throughout the accounting period

Prepared in accordance with the micro-entity provisions
of the Companies Act 2006 and FRS 105

1

Dormant Company Statement

For the year ended 31 July 2026, the company was entitled to exemption under section 480 of the Companies Act 2006 relating to dormant companies.

Directors' Statement

The directors confirm that:

The company was dormant throughout the accounting period
No significant accounting transactions were undertaken by the company during the period
The company is exempt from preparing a profit and loss account under the micro-entity provisions

Definition of Dormant Company
A company is dormant during a period in which no significant accounting transactions occur. For this purpose, the following are not regarded as significant accounting transactions:

The payment of fees to the Registrar of Companies
The payment of fees to professional advisors for the preparation of dormant accounts
The payment for the maintenance of a registered office

3

Balance sheet

As at 31 July 2026

	2026 £	2025 £
Called up share capital not paid	200	200

Current assets	0	0
Creditors: amounts falling due within one year	0	0
Net current assets (liabilities)	0	0
Total assets less current liabilities	200	200

Total net assets (liabilities)	200	200

Capital and reserves	200	200

4

Balance sheet continued

For the year ending 31 July 2026 the company was entitled to exemption under section 480 of the Companies Act 2006 relating to dormant companies.

Directors' 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 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 of the small companies regime applicable to micro-entities.

The accounts were approved by the Board of Directors and authorised for issue on 13 August 2026.

MACIUCA-IOAN, Mihai-Cristian
Director

5

Notes to the Financial Statements

for the Year Ended 31 July 2026

1. Accounting Policies

Turnover
Turnover is recognised when goods are delivered or services are provided.

Taxation
Corporation tax is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Debtors
Debtors are recognised at the settlement amount due.

Cash at bank and in hand
Cash at bank and in hand includes cash and short term highly liquid investments.

Creditors
Creditors are recognised when there is an obligation at the balance sheet date as a result of a past event.

6

Notes to the Financial Statements (continued)

2. Basis of Preparation

These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime.

7

Notes to the Financial Statements (continued)

3. Employee Information

The average number of employees during the year was: 0

8

Dormant Company Statement	3
Balance Sheet	4
Statement of Compliance	5
Notes to the Financial Statements	6-8

SMART DUO DEVELOPMENTS LTD

Audit Exempt Dormant Accounts

SMART DUO DEVELOPMENTS LTD

Contents

SMART DUO DEVELOPMENTS LTD

Dormant Company Statement

Directors' Statement

SMART DUO DEVELOPMENTS LTD

Balance sheet

SMART DUO DEVELOPMENTS LTD

Balance sheet continued

SMART DUO DEVELOPMENTS LTD

Notes to the Financial Statements

1. Accounting Policies

SMART DUO DEVELOPMENTS LTD

Notes to the Financial Statements (continued)

2. Basis of Preparation

SMART DUO DEVELOPMENTS LTD

Notes to the Financial Statements (continued)

3. Employee Information