SMART ECO ENGINEERING LTD

SMART ECO ENGINEERING LTD
Contents Page
For the year ended 31 December 2025

Company Information	1
Directors' Report	2
Accountants' Report	3
Income Statement	4
Statement of Financial Position	5
Notes to the Financial Statements	6
Statement of Changes in Equity	7

SMART ECO ENGINEERING LTD
Company Information
For the year ended 31 December 2025

Directors	Sohail HAMEED Muhammad UMAIR Raja Muhammad ZUBAIR
Registered Number	15326204
Registered Office	Unit 8 First Floor, Cavendish House 369 Burnt Oak Broadway Edgware Middlesex HA8 5AW
Accountants	SK Accountants 2nd Floor Cavendish House 69 Burnt Oak Broadway Edgware HA8 5AW

1

SMART ECO ENGINEERING LTD
Directors' Report
For the year ended 31 December 2025

Director's report and financial statements

The directors present his/her/their annual report and the financial statements for the year ended 31 December 2025.

Principal activities

Principal activities of the company during the financial year were:
1).Treatment and disposal of hazardous waste

2).Technical testing and analysis

3).Other research and experimental development on natural sciences and engineering and
4).Environmental consulting activities

Directors

The directors who served the company throughout the year were as follows:

Sohail HAMEED

Muhammad UMAIR

Raja Muhammad ZUBAIR

Statement of directors' responsibilities

The directors are 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 directors to prepare financial statements for each financial year. Under that law the directors have 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 directors 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 directors are 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 directors are 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 directors are 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 directors are 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

This report was approved by the board and signed on its behalf by:

----------------------------------
Muhammad UMAIR
Director

Date approved: 06 August 2026

2

SMART ECO ENGINEERING LTD Accountants' Report For the year ended 31 December 2025
Report to the directors on the preparation of the unaudited statutory accounts of SMART ECO ENGINEERING LTD for the year ended 31 December 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of SMART ECO ENGINEERING LTD for the year ended 31 December 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of SMART ECO ENGINEERING LTD, as a body, in accordance with the terms of our engagement letter dated 06 August 2026. Our work has been undertaken solely to prepare for your approval the accounts of SMART ECO ENGINEERING LTD and state those matters that we have agreed to state to the Board of Directors of SMART ECO ENGINEERING LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than SMART ECO ENGINEERING LTD and its Board of Directors as a body for our work or for this report. It is your duty to ensure that SMART ECO ENGINEERING LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of SMART ECO ENGINEERING LTD. You consider that SMART ECO ENGINEERING LTD is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of SMART ECO ENGINEERING LTD. 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 accounts 31 December 2025. .................................................... SK Accountants 2nd Floor Cavendish House 69 Burnt Oak Broadway Edgware HA8 5AW 06 August 2026 3

SMART ECO ENGINEERING LTD
Accountants' Report
For the year ended 31 December 2025

Report to the directors on the preparation of the unaudited statutory accounts of SMART ECO ENGINEERING LTD for the year ended 31 December 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of SMART ECO ENGINEERING LTD for the year ended 31 December 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of SMART ECO ENGINEERING LTD, as a body, in accordance with the terms of our engagement letter dated 06 August 2026. Our work has been undertaken solely to prepare for your approval the accounts of SMART ECO ENGINEERING LTD and state those matters that we have agreed to state to the Board of Directors of SMART ECO ENGINEERING LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than SMART ECO ENGINEERING LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that SMART ECO ENGINEERING LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of SMART ECO ENGINEERING LTD. You consider that SMART ECO ENGINEERING LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of SMART ECO ENGINEERING LTD. 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 accounts
31 December 2025.

....................................................

SK Accountants
2nd Floor Cavendish House
69 Burnt Oak Broadway
Edgware
HA8 5AW
06 August 2026

3

SMART ECO ENGINEERING LTD
Income Statement
For the year ended 31 December 2025

	2025 £	2024 £
Turnover	4,167	5,000
Cost of sales	0	(11,755)
Gross profit/loss	4,167	(6,755)
Selling and distribution costs	0	(6,467)
Administrative expenses	(50,072)	(30,457)
Operating loss	(45,905)	(43,679)
Interest payable and similar charges	0	(1,037)
Profit/(Loss) on ordinary activities before taxation	(45,905)	(44,716)
Tax on profit on ordinary activities	0	0
Profit/(Loss) for the financial year	(45,905)	(44,716)

4

SMART ECO ENGINEERING LTD
Statement of Financial Position
As at 31 December 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	8,589	8,589
Tangible fixed assets	4	50,271	20,582
		58,860	29,171
Current assets
Stocks	5	308	0
Debtors	6	0	17,830
Cash at bank and in hand		5,451	1,883
		5,759	19,713
Net current assets		5,759	19,713

Total assets less current liabilities		64,619	48,884
Creditors: amount falling due after more than one year	7	(155,140)	(93,500)
Net assets		(90,521)	(44,616)

Capital and reserves
Called up share capital	8	100	100
Profit and loss account		(90,621)	(44,716)
Shareholders' funds		(90,521)	(44,616)

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

Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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 financial statements were approved by the board of directors on 06 August 2026 and were signed on its behalf by:

-------------------------------
Muhammad UMAIR
Director

5

SMART ECO ENGINEERING LTD
Statement of Changes in Equity
For the year ended 31 December 2025

	Equity share capital	Retained Earnings	Total
	£	£	£
Profit/(Loss) for the year		(44,716)	(44,716)
Total comprehensive income for the year	-	(44,716)	(44,716)
Shares issued	100		100
Total investments by and distributions to owners	100	-	100
At 31 December 2024	100	(44,716)	(44,616)
At 01 January 2025	100	(44,716)	(44,616)
Profit/(Loss) for the year		(45,905)	(45,905)
Total comprehensive income for the year	-	(45,905)	(45,905)
Total investments by and distributions to owners	-	-	-
At 31 December 2025	100	(90,621)	(90,521)

6

SMART ECO ENGINEERING LTD
Notes to the Financial Statements
For the year ended 31 December 2025

General Information

SMART ECO ENGINEERING LTD is a private company, limited by shares, registered in , registration number 15326204, registration address Unit 8 First Floor, Cavendish House, 369 Burnt Oak Broadway, Edgware, Middlesex, HA8 5AW.

The presentation currency is £ sterling.

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.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Licences and patents
Licences and patents are stated at cost less amortisation. Amortisation of licences is calculated on a straight line basis over the life of the licence. Amortisation of patents is calculated on a straight line basis over the estimated expected useful economic life of the patents of years.

Trade Mark
Trade Mark is stated at cost less amortization. Amortization is calculated on a straight line basis over the estimated expected useful economic life of the Trade Mark of years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery

18% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 4 (2024 : 3).

3.

Intangible fixed assets

Cost	Other	Total
	£	£
At 01 January 2025	8,589	8,589
Additions	-	-
Disposals	-	-
At 31 December 2025	8,589	8,589
Net book values
At 31 December 2025	8,589	8,589
At 31 December 2024	8,589	8,589

4.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Total
	£	£
At 01 January 2025	25,100	25,100
Additions	33,394	33,394
Disposals	-	-
At 31 December 2025	58,494	58,494
Depreciation
At 01 January 2025	4,518	4,518
Charge for year	3,705	3,705
On disposals	-	-
At 31 December 2025	8,223	8,223
Net book values
Closing balance as at 31 December 2025	50,271	50,271
Opening balance as at 01 January 2025	20,582	20,582

5.

Stocks

	2025 £		2024 £
Stocks	308		0
	308		0

6.

Debtors: amounts falling due after one year

	2025 £		2024 £
Prepayments	0		17,830
	0		17,830

7.

Creditors: amount falling due after more than one year

	2025 £		2024 £
Directors' Loan Accounts	155,140		93,500
	155,140		93,500

8.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
100 Class A shares of £1.00 each	100		100
	100		100

7


Registered Number: 15326204

SMART ECO ENGINEERING LTD

Unaudited Financial Statements

Period of accounts Start date: 01 January 2025 End date: 31 December 2025