Acorah Software Products - Accounts Production 19.4.351 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 09473195 Mrs Mioara Obancea Mrs Mioara Obancea true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09473195 2025-03-31 09473195 2026-03-31 09473195 2025-04-01 2026-03-31 09473195 frs-core:FurnitureFittings 2025-04-01 2026-03-31 09473195 frs-core:MotorVehicles 2025-04-01 2026-03-31 09473195 frs-core:ShareCapital 2026-03-31 09473195 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 09473195 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 09473195 frs-bus:AbridgedAccounts 2025-04-01 2026-03-31 09473195 frs-bus:SmallEntities 2025-04-01 2026-03-31 09473195 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 09473195 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 09473195 1 2025-04-01 2026-03-31 09473195 frs-bus:Director1 2025-04-01 2026-03-31 09473195 frs-countries:EnglandWales 2025-04-01 2026-03-31 09473195 2024-03-31 09473195 2025-03-31 09473195 2024-04-01 2025-03-31 09473195 frs-core:ShareCapital 2025-03-31 09473195 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 09473195
Smart Cleaning Cambridge Ltd
ABRIDGED Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 09473195
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 9,031 12,042
9,031 12,042
CURRENT ASSETS
Debtors 105,465 98,578
Cash at bank and in hand 54,342 54,754
159,807 153,332
Creditors: Amounts Falling Due Within One Year (80,062 ) (67,750 )
NET CURRENT ASSETS (LIABILITIES) 79,745 85,582
TOTAL ASSETS LESS CURRENT LIABILITIES 88,776 97,624
NET ASSETS 88,776 97,624
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account 88,676 97,524
SHAREHOLDERS' FUNDS 88,776 97,624
Page 1
Page 2
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2026 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mrs Mioara Obancea
Director
16 October 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Smart Cleaning Cambridge Ltd Registered number 09473195 is a limited by shares company incorporated in England & Wales. The Registered Office is Allia Future Business Centre, King’s Hedges Road, Cambridge, CB4 2HY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2026 2025
Office and administration 7 4
7 4
Page 3
Page 4
4. Tangible Assets
Total
£
Cost
As at 1 April 2025 34,125
As at 31 March 2026 34,125
Depreciation
As at 1 April 2025 22,083
Provided during the period 3,011
As at 31 March 2026 25,094
Net Book Value
As at 31 March 2026 9,031
As at 1 April 2025 12,042
5. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
6. Ultimate Controlling Party
The company's ultimate controlling party is Mrs Mioara Obancea by virtue of her ownership of 100% of the issued share capital in the company.
Page 4