SMIIMS LTD

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 10070092

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		97		286

			97		286
CURRENT ASSETS
Debtors	5	242,836		243,280
Cash at bank and in hand		84,112		90,325

		326,948		333,605
Creditors: Amounts Falling Due Within One Year	6	(146,441 )		(150,906 )

NET CURRENT ASSETS (LIABILITIES)			180,507		182,699

TOTAL ASSETS LESS CURRENT LIABILITIES			180,604		182,985

Creditors: Amounts Falling Due After More Than One Year	7		-		(896 )

NET ASSETS			180,604		182,089

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			180,603		182,088

SHAREHOLDERS' FUNDS			180,604		182,089

Page 1

Page 2

SMIIMS LTD

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Mohammad Ikram

Director

18th August 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

SMIIMS LTD Registered number 10070092 is a limited by shares company incorporated in England & Wales. The Registered Office is Ingenious Accountants, 74 Corbett Road, London, E17 3JZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

25% straight line

2.3. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: 3)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 April 2025	757

As at 31 March 2026	757

Depreciation
As at 1 April 2025	471
Provided during the period	189

As at 31 March 2026	660

Net Book Value
As at 31 March 2026	97

As at 1 April 2025	286

5. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	242,836	243,280

Page 3

Page 4

SMIIMS LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Bank loans and overdrafts	1,187	5,375
Accruals and deferred income	470	444
Directors' loan accounts	144,784	145,087

	146,441	150,906

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	-	896

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1	1

9. Ultimate Controlling Party

The company's ultimate controlling party is Mohammad Shahid Ikram by virtue of his ownership of 100% of the issued share capital in the company.