Company No: 08418611 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

		2025		2024
		£		£
Fixed assets		100		100
Current assets		556,555		619,776
Prepayments and accrued income		350		-
Creditors: amounts falling due within one year		( 1,616,622)		( 1,652,999)
Net current liabilities		( 1,059,717)		( 1,033,223)
Total assets less current liabilities		( 1,059,617)		( 1,033,123)
Creditors: amounts falling due after more than one year		( 20,425)		( 29,766)
Accruals and deferred income		( 2,861)		( 1,800)
Net liabilities		( 1,082,903)		( 1,064,689)
Capital and reserves		( 1,082,903)		( 1,064,689)

For the financial 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.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year 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 financial statements;
• These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime;
• These financial statements have been delivered in accordance with the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of Smarter Developments Limited (registered number: 08418611) were approved and authorised for issue by the Board of Directors and were signed on its behalf by:

G Pittman Director

09 October 2026

1. Company information

The Company is a private company limited by shares and is incorporated in the United Kingdom and registered in England and Wales (Company no. 08418611). The address of its registered office is 35 Ballards Lane, London, N3 1XW, United Kingdom.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the financial year, including directors	2		2