SMARTUP INNOVATIONS LTD

SMARTUP INNOVATIONS LTD
Contents Page
For the year ended 28 February 2026

Company Information	1
Director's Report	2
Balance Sheet	3
Statement of Changes in Equity	4
Notes to the Financial Statements	5

SMARTUP INNOVATIONS LTD
Company Information
For the year ended 28 February 2026

Director	MARIYA VALUI
Registered Number	13232073
Registered Office	167-169 Great Portland Street, 5th Floor, London W1W 5PF
Accountants	ACCOUNTANT@WORK LTD 04 Westwood Avenue Worsley Manchester M28 0HS
Bankers	Starling Revolut Business TIDE

1

SMARTUP INNOVATIONS LTD
Director's Report
For the year ended 28 February 2026

Director's report and financial statements

The director presents his/her/their annual report and the financial statements for the year ended 28 February 2026.

Principal activities

Principal activity of the company during the financial year was of 62012 - Business and domestic software development

Director

The director who served the company throughout the year was as follows:

MARIYA VALUI

Statement of director's responsibilities

The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the director is required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.

----------------------------------
MARIYA VALUI
Director

Date approved: 31 August 2026

2

SMARTUP INNOVATIONS LTD
Balance Sheet
As at 28 February 2026

	2026 £	2025 £
Current assets
Cash at bank and in hand	367	17,203
Creditors: amount falling due within one year	(22,299)	(23,241)
Net current assets	(21,932)	(6,038)

Total assets less current liabilities	(21,932)	(6,038)
Net assets	(21,932)	(6,038)

Capital and reserves
Called up share capital	1,000	1,000
Profit and loss account	(22,932)	(7,038)
Shareholders' funds	(21,932)	(6,038)

For the year ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges 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 profit and loss account has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 31 August 2026 and were signed by:

-------------------------------
MARIYA VALUI
Director

3

SMARTUP INNOVATIONS LTD
Statement of Changes in Equity
For the year ended 28 February 2026

	Equity share capital	Retained Earnings	Total
	£	£	£
At 01 March 2024	1,000	(22,739)	(21,739)
Profit/(Loss) for the year		15,701	15,701
Total comprehensive income for the year	-	15,701	15,701
Total investments by and distributions to owners	-	-	-
At 28 February 2025	1,000	(7,038)	(6,038)
At 01 March 2025	1,000	(7,038)	(6,038)
Profit/(Loss) for the year		(15,894)	(15,894)
Total comprehensive income for the year	-	(15,894)	(15,894)
Total investments by and distributions to owners	-	-	-
At 28 February 2026	1,000	(22,932)	(21,932)

4

SMARTUP INNOVATIONS LTD
Notes to the Financial Statements
For the year ended 28 February 2026

General Information

SMARTUP INNOVATIONS LTD is a private company, limited by shares, registered in England and Wales, registration number 13232073, registration address 167-169 Great Portland Street,, 5th Floor,, London, W1W 5PF.

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.

2.	Average number of employees Average number of employees during the year was 0 (2025 : 0).

5

Registered Number: 13232073
England and Wales
SMARTUP INNOVATIONS LTD

Unaudited Financial Statements

Period of accounts Start date: 01 March 2025 End date: 28 February 2026