Smart Surveyors Limited - Filleted accounts

Smart Surveyors Limited
Registered number:		05579675
Balance Sheet
at 30 September 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		100			-

Current assets
Debtors	4	253,055			280,009
Cash at bank and in hand		133,125			98,522
		386,180			378,531

Creditors: amounts falling due within one year	5	(64,196)			(65,026)

Net current assets			321,984			313,505

Net assets			322,084			313,505

Capital and reserves
Called up share capital			2			2
Profit and loss account			322,082			313,503

Shareholder's funds			322,084			313,505

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 member has 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.




Justin Michael Smart
Director
Approved by the board on 22 October 2026

Smart Surveyors Limited
Notes to the Accounts
for the year ended 30 September 2026


1	Accounting policies

	Basis of preparation
	These financial statements have been prepared in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 – The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' ('FRS 102'), and with the Companies Act 2006. The financial statements have been prepared on the historical cost basis and are presented in Sterling (£).

	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 rendering of services, which is recognised by reference to the stage of completion of the contract.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is calculated to write down the cost less estimated residual value of all tangible fixed assets over their expected useful lives, using the straight-line method.

	Office equipment			25% per year

	Debtors
	Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

	Creditors
	Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

	Taxation
	Current tax is recognised for the amount of income tax payable in respect of the taxable profit for the current or past reporting periods using the tax rates and laws that that have been enacted or substantively enacted by the reporting date. Deferred tax is calculated using the tax rates and laws that that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference and is recognised in respect of all timing differences at the reporting date, except as otherwise indicated. Deferred tax assets are only recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. If and when all conditions for retaining tax allowances for the cost of a fixed asset have been met, the deferred tax is reversed.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					2		1


3	Tangible fixed assets
								Office equipment
£
	Cost
	At 1 October 2025							4,915
	Additions							133
	At 30 September 2026							5,048

	Depreciation
	At 1 October 2025							4,915
	Charge for the year							33
	At 30 September 2026							4,948

	Net book value
	At 30 September 2026							100


4	Debtors					2026		2025
£							£

	Owed by connected parties					235,055		262,009
	Prepayments and accrued income					18,000		18,000
						253,055		280,009


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Taxation and social security costs					62,246		63,131
	Accruals and deferred income					1,950		1,895
						64,196		65,026


6	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	J M Smart
	Loan 1	63,064		143,590		(149,263)		57,391

		63,064		143,590		(149,263)		57,391


7	Other information

	Smart Surveyors Limited is a private company limited by shares and incorporated in England. Its registered office is:
	2 Ash Green
	Great Chesterford
	Saffron Walden
	CB10 1QR