SHARE SMART LTD


Directors	EDGE, Steven Michael
	WEBB, Julian Richard Edward


Registered Address	13 Albert Street
	Knutsford
	WA16 6JA


Registered Number	16097236 (England and Wales)

Balance Sheet as at
30 November 2025

	Notes	2025
		£	£
Fixed assets
Intangible assets	3		23,600
			23,600
Current assets
Debtors	4	42,631
Cash at bank and on hand		233
		42,864
Creditors amounts falling due within one year	5	(1,900)
Net current assets (liabilities)			40,964
Total assets less current liabilities			64,564
Net assets			64,564
Capital and reserves
Called up share capital			27
Share premium			74,974
Profit and loss account			(10,437)
Shareholders' funds			64,564

The company was entitled to exemption from audit for this reporting period 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 23 September 2026, and are signed on its behalf by:

EDGE, Steven Michael
Director
Registered Company No. 16097236

SHARE SMART LTD

Notes to the Financial Statements
for the period ended 30 November 2025

1.	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Judgements and key sources of estimation uncertainty
	In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.

Judgements and key sources of estimation uncertainty

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Related parties
	For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2.	Average number of employees


		2025
	Average number of employees during the year	0

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
Additions	23,600	23,600
At 30 November 25	23,600	23,600
Net book value
At 30 November 25	23,600	23,600
At 22 November 24	-	-

4.	Debtors: amounts due within one year

		2025
		£
	Other debtors	42,631
	Total	42,631

5.	Creditors: amounts due within one year

		2025
		£
	Other creditors	1,000
	Accrued liabilities and deferred income	900
	Total	1,900

6.	Related party transactions
	At the balance sheet date, the director owed the business £2,050. This is an interest free loan with no fixed date of repayment.