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Company Registration No. SC610978 (Scotland)
SMART (D-APPS) LTD Unaudited accounts for the year ended 31 October 2025
SMART (D-APPS) LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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SMART (D-APPS) LTD Company Information for the year ended 31 October 2025
Directors
Susan Brown Stephen Ian Gordon
Secretary
Susan Brown
Company Number
SC610978 (Scotland)
Registered Office
UNIT 17 MID ROAD PRESTONPANS EAST LOTHIAN EH32 9ER SCOTLAND
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SMART (D-APPS) LTD Statement of financial position as at 31 October 2025
2025
2024
Notes
£
£
Current assets
Debtors
4
215,789
215,789
Cash at bank and in hand
194,148
194,148
409,937
409,937
Creditors: amounts falling due within one year
5
(641)
(641)
Net current assets
409,296
409,296
Total assets less current liabilities
409,296
409,296
Creditors: amounts falling due after more than one year
6
(2,226,000)
(2,226,000)
Net liabilities
(1,816,704)
(1,816,704)
Capital and reserves
Profit and loss account
(1,816,704)
(1,816,704)
Shareholders' funds
(1,816,704)
(1,816,704)
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant 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 14 August 2026 and were signed on its behalf by
Susan Brown Director Company Registration No. SC610978
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SMART (D-APPS) LTD Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
SMART (D-APPS) LTD is a private company, limited by shares, registered in Scotland, registration number SC610978. The registered office is UNIT 17, MID ROAD, PRESTONPANS, EAST LOTHIAN, EH32 9ER, SCOTLAND.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Research and development
Expenditure on research and development is written off in the year in which it is incurred. Expenditure for the period totalled £1,135,500 (2019: £1,090,500)
4
Debtors
2025
2024
£
£
Amounts falling due within one year
Other debtors
215,789
215,789
5
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
571
571
Other creditors
70
70
641
641
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
2,226,000
2,226,000
The full creditors balance relates to R&D activities carried out in relation to the primary business activities. These balances have no set repayment terms and carry no interest charge.
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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