Company No: 04636777 (England and Wales)

Contents

• Company Information
• Accountants' Report
• Balance Sheet
• Notes to the Financial Statements

Director

Dr N Ambrose

Secretary

Dr N Ambrose

Registered office	29 Rogate Road
	Worthing
	West Sussex
	BN13 2DS
	United Kingdom

Company number

04636777 (England and Wales)

Accountant	Kreston Reeves LLP
	9 Donnington Park
	85 Birdham Road
	Chichester
	West Sussex
	PO20 7AJ

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Smart Tuna Limited for the financial year ended 31 January 2026 which comprise the Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/regulation.

This report is made solely to the director of Smart Tuna Limited, as a body, in accordance with the terms of our engagement letter dated 06 June 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Smart Tuna Limited and state those matters that we have agreed to state to the director of Smart Tuna Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Smart Tuna Limited and its director as a body for our work or for this report.

It is your duty to ensure that Smart Tuna Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Smart Tuna Limited. You consider that Smart Tuna Limited is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of Smart Tuna Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Kreston Reeves LLP

9 Donnington Park
85 Birdham Road
Chichester
West Sussex
PO20 7AJ

02 September 2026

		2026		2025
		£		£
Fixed assets		19,184		8,372
Current assets		18,029		13,307
Creditors: amounts falling due within one year		( 32,890)		( 18,571)
Net current liabilities		( 14,861)		( 5,264)
Total assets less current liabilities		4,323		3,108
Accruals and deferred income		( 2,300)		( 2,100)
Net assets		2,023		1,008
Capital and reserves		2,023		1,008

For the financial year ending 31 January 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 member has not required the Company to obtain an audit of its financial statements for the financial year 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 financial statements;
• These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime;
• These financial statements have been delivered in accordance with the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Smart Tuna Limited (registered number: 04636777) were approved and authorised for issue by the director on 02 September 2026 and were signed on its behalf by:

Dr N Ambrose Director

1. Company information

The Company is a private company limited by shares and is incorporated in the United Kingdom and registered in England and Wales (Company no. 04636777). The address of its registered office is 29 Rogate Road, Worthing, West Sussex, BN13 2DS, United Kingdom.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the financial year, including the director	1		1

3. Guarantees and other financial commitments

Other financial commitments

	2026		2025
	£		£
Total commitments under non-cancellable operating leases not provided for in the accounts	128		128