1 December 2024 false No description of principal activity Taxfiler 2024.6 13008845business:PrivateLimitedCompanyLtd2024-12-012025-11-30 130088452024-11-30 130088452024-12-012025-11-30 13008845business:AuditExempt-NoAccountantsReport2024-12-012025-11-30 13008845business:AbridgedAccounts2024-12-012025-11-30 130088452025-11-30 13008845business:Director12024-12-012025-11-30 13008845business:RegisteredOffice2024-12-012025-11-30 130088452024-11-30 13008845core:WithinOneYear2025-11-30 13008845core:WithinOneYear2024-11-30 13008845core:AfterOneYear2025-11-30 13008845core:AfterOneYear2024-11-30 13008845core:ShareCapitalcore:PreviouslyStatedAmount2025-11-30 13008845core:ShareCapitalcore:PreviouslyStatedAmount2024-11-30 13008845core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-11-30 13008845core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-11-30 13008845core:PreviouslyStatedAmount2025-11-30 13008845core:PreviouslyStatedAmount2024-11-30 13008845business:SmallEntities2024-12-012025-11-30 13008845countries:EnglandWales2024-12-012025-11-30 130088452023-12-012024-11-30 iso4217:GBP xbrli:pure
Company Registration No. 13008845 (England and Wales)
Sm Strategy Ltd Unaudited accounts for the year ended 30 November 2025
Sm Strategy Ltd Unaudited accounts Contents
Page
- 2 -
Sm Strategy Ltd Company Information for the year ended 30 November 2025
Director
Saishankar MANOHARAN
Company Number
13008845 (England and Wales)
Registered Office
3 SHERWOOD AVENUE GREENFORD UB6 0PG ENGLAND
- 3 -
Sm Strategy Ltd Statement of financial position as at 30 November 2025
2025 
2024 
Notes
£ 
£ 
Called up share capital not paid
1 
1 
Fixed assets
Tangible assets
1,259 
1,679 
Investments
8,505 
8,505 
9,764 
10,184 
Current assets
Cash at bank and in hand
293 
- 
Creditors: amounts falling due within one year
(14,629)
(1,756)
Net current liabilities
(14,336)
(1,756)
Total assets less current liabilities
(4,571)
8,429 
Creditors: amounts falling due after more than one year
- 
(827)
Net (liabilities)/assets
(4,571)
7,602 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(4,572)
7,601 
Shareholders' funds
(4,571)
7,602 
For the year ending 30 November 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 31 August 2026 and were signed on its behalf by
Saishankar MANOHARAN Director Company Registration No. 13008845
- 4 -
Sm Strategy Ltd Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
Sm Strategy Ltd is a private company, limited by shares, registered in England and Wales, registration number 13008845. The registered office is 3 SHERWOOD AVENUE, GREENFORD, UB6 0PG, 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.
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:
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 December 2024
2,099 
At 30 November 2025
2,099 
Depreciation
At 1 December 2024
420 
Charge for the year
420 
At 30 November 2025
840 
Net book value
At 30 November 2025
1,259 
At 30 November 2024
1,679 
5
Average number of employees
During the year the average number of employees was 1 (2024: 1).
- 5 -