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Company Registration No. 08898147 (England and Wales)
Smartway Europe Limited Filleted accounts for the year ended 31 December 2025
Smartway Europe Limited Filleted accounts Contents
Page
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Smartway Europe Limited Company Information for the year ended 31 December 2025
Director
Laurynas Celkonas
Company Number
08898147 (England and Wales)
Registered Office
71-75 Shelton Street London WC2H9JQ United Kingdom
Accountants
Klevas Consulting Ltd OneSixSix 166 College Road Harrow Middlesex HA1 1BH
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Smartway Europe Limited Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Investments
369,067 
369,067 
Current assets
Debtors
2,664 
1,968 
Cash at bank and in hand
223,284 
191,559 
225,948 
193,527 
Creditors: amounts falling due within one year
(686,482)
(558,154)
Net current liabilities
(460,534)
(364,627)
Net (liabilities)/assets
(91,467)
4,440 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(91,567)
4,340 
Shareholders' funds
(91,467)
4,440 
For the year ending 31 December 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.
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 18 September 2026 and were signed on its behalf by
Laurynas Celkonas Director Company Registration No. 08898147
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Smartway Europe Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Smartway Europe Limited is a private company, limited by shares, registered in England and Wales, registration number 08898147. The registered office is 71-75 Shelton Street, London, WC2H9JQ, United Kingdom.
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.
4
Investments
Subsidiary undertakings 
£ 
Valuation at 1 January 2025
369,067 
Valuation at 31 December 2025
369,067 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
62 
120 
Trade debtors
2,602 
1,848 
2,664 
1,968 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
31,011 
- 
Trade creditors
391,797 
120,854 
Taxes and social security
- 
1,609 
Other creditors
16,513 
385,629 
Loans from directors
52,962 
50,062 
Deferred income
194,199 
- 
686,482 
558,154 
7
Average number of employees
During the year the average number of employees was 5 (2024: 7).
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