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Registered Number: 15304814
England and Wales
SMART PHONES EXPERTS LIMITED
Abridged Accounts
Period of accounts Start date: 01 December 2024 End date: 30 November 2025

SMART PHONES EXPERTS LIMITED Contents Page For the year ended 30 November 2025
Statement of Financial Position | 1
Notes to the Financial Statements | 2

SMART PHONES EXPERTS LIMITED Statement of Financial Position As at 30 November 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Current assets |  |  |
Stocks |  | 6,335 |  | 9,448
Debtors |  | 4,460 |  | 1,850
Cash at bank and in hand |  | 10 |  | 114
|  | 10,805 |  | 11,412
Creditors: amount falling due within one year |  | (9,018) |  | (10,515)
Net current assets |  | 1,787 |  | 897
Total assets less current liabilities |  | 1,787 |  | 897
Net assets |  | 1,787 |  | 897
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 1,687 |  | 797
Shareholders' funds |  | 1,787 |  | 897
For the year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' 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 directors acknowledge 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 board of directors on 26 August 2026 and were signed on its behalf by:
------------------------------- Jawaria FAROOQ Director
1

SMART PHONES EXPERTS LIMITED Notes to the Abridged Financial Statements For the year ended 30 November 2025
General Information SMART PHONES EXPERTS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 15304814, registration address 550 Prescot Road, Old Swan, Liverpool, L13 3DE. 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 Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees Average number of employees during the year was 0 (2024 : 0).
2