Company Registration No. 09053587 (England and Wales)
Smarter Appliances Ltd
Unaudited accounts
for the year ended 31 May 2026
Smarter Appliances Ltd
Unaudited accounts
Contents
Smarter Appliances Ltd
Company Information
for the year ended 31 May 2026
Company Number
09053587 (England and Wales)
Registered Office
136-137 HIGH STREET
ILFRACOMBE
EX34 9EZ
ENGLAND
Accountants
RLJB Business Consulting Limited
14 Winchester Road
Andover
Hampshire
SP10 2EG
Smarter Appliances Ltd
Statement of financial position
as at 31 May 2026
Tangible assets
80,308
99,922
Debtors
1,573,721
1,332,854
Cash at bank and in hand
661,772
581,220
Creditors: amounts falling due within one year
(593,960)
(382,286)
Net current assets
1,641,533
1,531,788
Total assets less current liabilities
1,721,841
1,631,710
Creditors: amounts falling due after more than one year
-
(6,955)
Provisions for liabilities
Other provisions
(484,290)
(377,721)
Net assets
1,237,551
1,247,034
Called up share capital
100
100
Profit and loss account
1,237,451
1,246,934
Shareholders' funds
1,237,551
1,247,034
For the year ending 31 May 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 director acknowledges his 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 and authorised for issue on 21 August 2026 and were signed on its behalf by
Tim Stedeford
Director
Company Registration No. 09053587
Smarter Appliances Ltd
Notes to the Accounts
for the year ended 31 May 2026
Smarter Appliances Ltd is a private company, limited by shares, registered in England and Wales, registration number 09053587. The registered office is 136-137 HIGH STREET, ILFRACOMBE, 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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% Reducing Balance
4
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 June 2025
163,830
109,058
272,888
At 31 May 2026
163,830
109,058
272,888
At 1 June 2025
60,222
112,744
172,966
Charge for the year
23,300
(3,686)
19,614
At 31 May 2026
83,522
109,058
192,580
At 31 May 2026
80,308
-
80,308
At 31 May 2025
103,608
(3,686)
99,922
Smarter Appliances Ltd
Notes to the Accounts
for the year ended 31 May 2026
Amounts falling due within one year
Trade debtors
992,797
681,309
Amounts due from group undertakings etc.
518,958
585,791
Other debtors
5,398
31,547
Amounts falling due after more than one year
Amounts due from group undertakings etc.
53,683
-
Accrued income and prepayments
2,885
4,207
6
Creditors: amounts falling due within one year
2026
2025
Obligations under finance leases and hire purchase contracts
18,353
23,363
Trade creditors
173,072
184,505
Amounts owed to group undertakings and other participating interests
217,429
91,579
Taxes and social security
6,200
53,752
7
Creditors: amounts falling due after more than one year
2026
2025
8
Provisions for liabilities
£
Additional provisions made during the period
106,569
9
Average number of employees
During the year the average number of employees was 34 (2025: 20).