Smart Nature Systems Limited - Filleted accounts

Registered number

12148603

Smart Nature Systems Limited

Unaudited Filleted Accounts

28 February 2026

Smart Nature Systems Limited
Registered number:		12148603
Balance Sheet
as at 28 February 2026

Notes			2026			2024
£				£
Fixed assets
Tangible assets	3		334,768			439,452
Investments	4		142,591			-
			477,359			439,452

Current assets
Stocks		70,800			76,300
Debtors	5	511			369
Cash at bank and in hand		1,644			7,445
		72,955			84,114

Creditors: amounts falling due within one year	6	(910,456)			(848,318)

Net current liabilities			(837,501)			(764,204)

Net liabilities			(360,142)			(324,752)

Capital and reserves
Called up share capital			10,000			10,000
Profit and loss account			(370,142)			(334,752)

Shareholders' funds			(360,142)			(324,752)

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




S Hussain
Director
Approved by the board on 14 October 2026

Smart Nature Systems Limited
Notes to the Accounts
for the period from 1 September 2024 to 28 February 2026


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).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods . Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	nil
	Plant and machinery	20% reducing balance

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2026		2024
Number					Number

	Average number of persons employed by the company			5		7


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 September 2024	413,736		49,262		462,998
	Disposals	(96,970)		-		(96,970)
	At 28 February 2026	316,766		49,262		366,028

	Depreciation
	At 1 September 2024	-		23,546		23,546
	Charge for the period	-		7,714		7,714
	At 28 February 2026	-		31,260		31,260

	Net book value
	At 28 February 2026	316,766		18,002		334,768
	At 31 August 2024	413,736		25,716		439,452


4	Investments

Other
investments
£
	Cost
	Additions					142,591

	At 28 February 2026					142,591


5	Debtors			2026		2024
£					£

	Other debtors			511		369







6	Creditors: amounts falling due within one year			2026		2024
£					£

	Taxation and social security costs			-		898
	Other creditors			910,456		847,420
				910,456		848,318


7	Other information

	Smart Nature Systems Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Studio 6
	6 Hornsey Street
	London
	N7 8GR