| |
|
2026 |
|
2025 |
| |
|
£ |
£ |
|
£ |
£ |
| Current assets |
|
44,717 |
|
|
854 |
|
| Creditors: amount falling due within one year |
|
(68,662) |
|
|
(6,529) |
|
|
Net current assets
|
|
|
(23,945)
|
|
|
(5,675)
|
|
Total assets less current liabilities
|
|
|
(23,945) |
|
|
(5,675) |
|
Net assets
|
|
|
(23,945) |
|
|
(5,675) |
| |
|
|
|
|
|
|
|
Capital and reserves
|
|
|
(23,945) |
|
|
(5,675) |
| |
NOTES TO THE ACCOUNTS
General Information
LOCUMSMART LTD is a private company, limited by shares, registered in England and Wales, registration number 12941233, registration address 7 Woodland Way,, Mitcham, England, CR4 2DZ.
The presentation currency is £ sterling.
| 1. |
Accounting policies
Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 105 – 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.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The director have reviewed the company's financial position and future prospects, taking into account the loss incurred during the year and the company's net liabilities. The director is satisfied that the company has sufficient resources and appropriate plans in place to meet its liabilities as they fall due and to continue its operations for the foreseeable future. Accordingly, the director consider it appropriate to prepare the financial statements on a going concern basis.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
|
| 2. |
Average number of employees
Average number of employees during the period was 1 (2025 : 1).
|
For the period ended 31 March 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 members have not required the company to obtain an audit of its accounts for the period in question 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 accounts.
These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 08 October 2026 and were signed by: --------------------------------
Mustafa AMIN
Director |
1
|