SMART BA SOLUTIONS LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07356721

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		5,000		-
Tangible Assets	5		2,925		2,042

			7,925		2,042
CURRENT ASSETS
Debtors	6	187,647		187,646
Cash at bank and in hand		105,482		98,874

		293,129		286,520
Creditors: Amounts Falling Due Within One Year	7	(47,496 )		(22,557 )

NET CURRENT ASSETS (LIABILITIES)			245,633		263,963

TOTAL ASSETS LESS CURRENT LIABILITIES			253,558		266,005

Creditors: Amounts Falling Due After More Than One Year	8		(94,000 )		(123,000 )

NET ASSETS			159,558		143,005

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			159,458		142,905

SHAREHOLDERS' FUNDS			159,558		143,005

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SMART BA SOLUTIONS LIMITED

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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.

On behalf of the board

Ms Saroj Kendrick

Director

22/05/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

SMART BA SOLUTIONS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 07356721 . The registered office is 29 Melville Road, Birmingham, West Midlands, B16 9JT.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. 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.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.

2.5. 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	15% on reducing balance basis
Computer Equipment	20% on reducing balance basis

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

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SMART BA SOLUTIONS LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

2.8. Pension Costs

For a defined benefit scheme, the liability recorded in the balance sheet is the present value of the defined obligation at that date. The defined benefit obligation is calculated on an annual basis by independent actuaries.

Actuarial gains and losses are recognised in full in the period in which they occur and are shown in Other Comprehensive Income.

Current and past service costs, along with settlements or curtailments, are charged to the Income Statement. Interest on pension plan liabilities are recognised within finance expense.

Employer Pension Obligations

The Company has agreed to fund a defined benefit pension scheme in respect of key employees. The most recent actuarial valuation of the obligations of £94,000 (2024 - £123,000) was on 31/08/2024. During the year the expense incurred was £6,000 (2024 £6,000).

The principal assumptions used are:

Discount rate – 6.3%
Inflation RPI – 2.9%
Inflation CPI – 2.4%
Pre and Post Retirement mortality –S4PMA tables with improvements in the CMI 2023 model and a long term rate of improvement of 1%

	2025	2024
Present value of defined benefit obligations	£94,000	£123,000
Fair value of scheme assets	£0	£0
Liability recognised in the balance sheet	£94,000	£123,000

Movements in the present value of the defined benefit obligations were as follows:

	2025
At the beginning of the year	£123,000
Current Service Cost	£0
Interest cost	£6,000
Actuarial gains/losses	(£35,000)
At the end of the year	£94,000

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

4. Intangible Assets

	Other
	£
Cost
As at 1 September 2024	-
Additions	5,000

As at 31 August 2025	5,000

Net Book Value
As at 31 August 2025	5,000

As at 1 September 2024	-

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SMART BA SOLUTIONS LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

5. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 September 2024	2,480	10,616	13,096
Additions	379	1,212	1,591

As at 31 August 2025	2,859	11,828	14,687

Depreciation
As at 1 September 2024	2,480	8,574	11,054
Provided during the period	57	651	708

As at 31 August 2025	2,537	9,225	11,762

Net Book Value
As at 31 August 2025	322	2,603	2,925

As at 1 September 2024	-	2,042	2,042

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	135,198	135,197
Due after more than one year
Other debtors	52,449	52,449

	187,647	187,646

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	12,651	-
Taxation and social security	34,845	22,557

	47,496	22,557

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Other creditors	94,000	123,000

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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