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Registered number: 05433237
Smart Au Pairs & Nannies Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Accsys Accountants Limited
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Company Information
Directors Ms T Liiskmaa
Mr K S Reid
Company Number 05433237
Registered Office Trade Fair House 2 West Court
Enterprise Road
Maidstone
Kent
ME15 6JD
Accountants Accsys Accountants Limited
Chartered Accountants
Trade Fair House 2 West Court
Enterprise Road
Maidstone
Kent
ME15 6JD
Page 1
Page 2
Balance Sheet
Registered number: 05433237
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,804 3,336
1,804 3,336
CURRENT ASSETS
Debtors 5 4,782 51
Cash at bank and in hand 11,914 15,729
16,696 15,780
Creditors: Amounts Falling Due Within One Year 6 (19,707 ) (18,800 )
NET CURRENT ASSETS (LIABILITIES) (3,011 ) (3,020 )
TOTAL ASSETS LESS CURRENT LIABILITIES (1,207 ) 316
Creditors: Amounts Falling Due After More Than One Year 7 (30,438 ) (37,165 )
NET LIABILITIES (31,645 ) (36,849 )
CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Profit and Loss Account (32,645 ) (37,849 )
SHAREHOLDERS' FUNDS (31,645) (36,849)
Page 2
Page 3
For the year ending 31 December 2025 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.
The financial statements were approved by the board of directors on 4 August 2026 and were signed on its behalf by:
Ms T Liiskmaa
Director
04/08/2026
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Smart Au Pairs & Nannies Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05433237 . The registered office is Trade Fair House 2 West Court, Enterprise Road, Maidstone, Kent, ME15 6JD.
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. 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:
Fixtures & Fittings 25% on reducing balance
Computer Equipment 33% on reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2025 2,222 21,408 23,630
Additions 220 - 220
Disposals (552 ) (2,175 ) (2,727 )
As at 31 December 2025 1,890 19,233 21,123
Depreciation
As at 1 January 2025 1,497 18,797 20,294
Provided during the period 108 670 778
Disposals (204 ) (1,549 ) (1,753 )
As at 31 December 2025 1,401 17,918 19,319
...CONTINUED
Page 4
Page 5
Net Book Value
As at 31 December 2025 489 1,315 1,804
As at 1 January 2025 725 2,611 3,336
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 4,782 51
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 7,774 7,774
Other creditors 7,219 7,130
Taxation and social security 4,714 3,896
19,707 18,800
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 30,438 37,165
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 5