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Registered Number: 08863247
England and Wales
SMART BUSINESS EXPERTS LTD
Abridged Accounts
Period of accounts Start date: 01 February 2025 End date: 31 January 2026

SMART BUSINESS EXPERTS LTD Contents Page For the year ended 31 January 2026
Statement of Financial Position | 1
Notes to the Financial Statements | 2

SMART BUSINESS EXPERTS LTD Statement of Financial Position As at 31 January 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 4,639 |  | 3,750
|  | 4,639 |  | 3,750
Current assets |  |  |
Debtors |  | 3,098 |  | 11,098
Cash at bank and in hand |  | 339 |  | 2,837
|  | 3,437 |  | 13,935
Creditors: amount falling due within one year |  | (22,716) |  | (17,315)
Net current assets |  | (19,279) |  | (3,380)
Total assets less current liabilities |  | (14,640) |  | 370
Creditors: amount falling due after more than one year |  | (7,944) |  | (11,028)
Net assets |  | (22,584) |  | (10,658)
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | (22,684) |  | (10,758)
Shareholders' funds |  | (22,584) |  | (10,658)
For the year ended 31 January 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 20 August 2026 and were signed by:
------------------------------- Muhammad FAROOQ Director
1

SMART BUSINESS EXPERTS LTD Notes to the Abridged Financial Statements For the year ended 31 January 2026
General Information SMART BUSINESS EXPERTS LTD is a private company, limited by shares, registered in England and Wales, registration number 08863247, registration address F8 Office No. 1, Shipwright House, Queens Dock Business Centre, 67-83 Norfolk Street, Liverpool, L1 0BG. 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. Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. 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:
Fixtures and Fittings | 15% Straight Line
2. | Average number of employees Average number of employees during the year was 4 (2025 : 3).
3. | Tangible fixed assets
Cost or valuation | Fixtures and Fittings |  | Total
| £ |  | £
At 01 February 2025 | 3,750 |  | 3,750
Additions | 1,707 |  | 1,707
Disposals | - |  | -
At 31 January 2026 | 5,457 |  | 5,457
Depreciation
At 01 February 2025 | - |  | -
Charge for year | 818 |  | 818
On disposals | - |  | -
At 31 January 2026 | 818 |  | 818
Net book values
Closing balance as at 31 January 2026 | 4,639 |  | 4,639
Opening balance as at 01 February 2025 | 3,750 |  | 3,750
2