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Company Registration No. 14829296 (England and Wales)
The Smarter Group Ltd Unaudited accounts for the year ended 30 April 2026
The Smarter Group Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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The Smarter Group Ltd Company Information for the year ended 30 April 2026
Directors
Tim Stedeford Roy Brown
Company Number
14829296 (England and Wales)
Registered Office
136-137 HIGH STREET ILFRACOMBE DEVON EX34 9EZ ENGLAND
Accountants
RLJB Business Consulting Limited 14 Winchester Road Andover Hampshire SP10 2EG
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The Smarter Group Ltd Statement of financial position as at 30 April 2026
2026
2025
Notes
£
£
Current assets
Debtors
4
423,010
285,910
Cash at bank and in hand
1,438
4,264
424,448
290,174
Creditors: amounts falling due within one year
5
(77,579)
(136,900)
Net current assets
346,869
153,274
Net assets
346,869
153,274
Capital and reserves
Called up share capital
100
100
Profit and loss account
346,769
153,174
Shareholders' funds
346,869
153,274
For the year ending 30 April 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 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 21 August 2026 and were signed on its behalf by
Tim Stedeford Director Company Registration No. 14829296
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The Smarter Group Ltd Notes to the Accounts for the year ended 30 April 2026
1
Statutory information
The Smarter Group Ltd is a private company, limited by shares, registered in England and Wales, registration number 14829296. The registered office is 136-137 HIGH STREET, ILFRACOMBE, DEVON, EX34 9EZ, ENGLAND.
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.
4
Debtors
2026
2025
£
£
Amounts falling due within one year
Trade debtors
1,876
1,876
Amounts falling due after more than one year
Amounts due from group undertakings etc.
421,134
284,034
5
Creditors: amounts falling due within one year
2026
2025
£
£
VAT
(350)
(447)
Amounts owed to group undertakings and other participating interests
(2,163)
89,537
Taxes and social security
77,786
47,596
Other creditors
2,306
214
77,579
136,900
6
Average number of employees
During the year the average number of employees was 0 (2025: 0).
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