SMAR-Azure Limited Filleted Accounts Cover
SMAR-Azure Limited
Company No. SC271564
Information for Filing with The Registrar
31 March 2026
SMAR-Azure Limited Directors Report Registrar
The Directors present their report and the accounts for the year ended 31 March 2026.
Principal activities
The principal activity of the company during the year under review was other business support service activities not elsewhere classified.
Directors
The Directors who served at any time during the year were as follows:
D.W. Macvicar
S.M. Malpede
A. Rosiello
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
A. Rosiello
Director
03 September 2026
SMAR-Azure Limited Balance Sheet Registrar
at
31 March 2026
Company No.
SC271564
Notes
2026
2025
£
£
Fixed assets
Intangible assets
4
1,5133,658
Tangible assets
5
1,2831,944
2,7965,602
Current assets
Stocks
6
1,1211,121
Debtors
7
83,22367,624
Cash at bank and in hand
72,54585,708
156,889154,453
Creditors: Amount falling due within one year
8
(37,333)
(29,093)
Net current assets
119,556125,360
Total assets less current liabilities
122,352130,962
Net assets
122,352130,962
Capital and reserves
Called up share capital
119119
Share premium account
10
62,21762,217
Profit and loss account
10
60,01668,626
Total equity
122,352130,962
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 March 2026 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 03 September 2026 and signed on its behalf by:
A. Rosiello
Director
03 September 2026
SMAR-Azure Limited Notes to the Accounts Registrar
for the year ended 31 March 2026
1
General information
SMAR-Azure Limited is a private company limited by shares and incorporated in Scotland.
Its registered number is: SC271564
Its registered office is:
14-18 Hill Street
Edinburgh
Scotland
EH2 3JZ
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Furniture, fittings and equipment
20% Straight line
3
Employees
2026
2025
Number
Number
The average monthly number of employees (including directors) during the year was:
22
4
Intangible fixed assets
Patents and trade-marks
Develop-ment costs
Total
£
£
£
Cost
At 1 April 2025
10,725512,952523,677
At 31 March 2026
10,725512,952523,677
Amortisation and impairment
At 1 April 2025
7,067512,952520,019
Charge for the year
2,145-2,145
At 31 March 2026
9,212512,952522,164
Net book values
At 31 March 2026
1,513-1,513
At 31 March 2025
3,658-3,658
Patents & developments costs
5
Tangible fixed assets
Fixtures, fittings and equipment
Total
£
£
Cost or revaluation
At 1 April 2025
37,84337,843
At 31 March 2026
37,84337,843
Depreciation
At 1 April 2025
35,89935,899
Charge for the year
661661
At 31 March 2026
36,56036,560
Net book values
At 31 March 2026
1,2831,283
At 31 March 2025
1,944
1,944
6
Stocks
2026
2025
£
£
Raw materials and consumables
1,1211,121
1,1211,121
7
Debtors
2026
2025
£
£
Trade debtors
15,64950
Other debtors
60,91560,915
Prepayments and accrued income
6,6596,659
83,22367,624
8
Creditors:
amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
64169
Trade creditors
4,5258,910
Taxes and social security
20,400
6,494
Loans from directors
12,26813,443
Other creditors
7474
Accruals and deferred income
23
37,33329,093
9
Share Capital
119 ordinary shares at £1.00 each full ypiad
10
Reserves
Share premium account - includes any premiums received on issue of share capital. Any transaction costs associated with the issuing of shares are deducted from share premium.
Profit and loss account - includes all current and prior period retained profits and losses.
11
Dividends
2026
2025
£
£
Dividends for the period:
Dividends paid in the period
73,303
41,597
73,303
41,597
Dividends by type:
Non-equity preference dividends
--
Equity dividends
73,30341,597
73,303
41,597
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