REGISTERED NUMBER: 08408276 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

Smart Soho Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M L Laking

S McHarrie

REGISTERED OFFICE:

55 Greek Street

London

W1D 3DT

REGISTERED NUMBER:

08408276 (England and Wales)

ACCOUNTANTS:

Tayabali Tomlin

Chartered Accountants

Kenton House

Oxford Street

Moreton-in-Marsh

Gloucestershire

GL56 0LA

FIXED ASSETS

Tangible assets

4

15,824

17,878

CURRENT ASSETS

Stocks

162,000

162,000

Debtors

5

401,919

303,779

Cash at bank and in hand

98,080

10,780

661,999

476,559

CREDITORS

Amounts falling due within one year

6

449,317

363,382

NET CURRENT ASSETS

212,682

113,177

TOTAL ASSETS LESS CURRENT LIABILITIES

228,506

131,055

CREDITORS

Amounts falling due after more than one year

7

(210,068

)

(102,587

)

PROVISIONS FOR LIABILITIES

(3,007

)

(3,397

)

NET ASSETS

15,431

25,071

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

15,331

24,971

15,431

25,071

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 October 2026 and were signed on its behalf by:

M L Laking - Director

S McHarrie - Director

1.	STATUTORY INFORMATION

Smart Soho Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Office equipment

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2025 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Office

equipment

£

COST

At 1 March 2025

56,998

Additions

3,221

At 28 February 2026

60,219

DEPRECIATION

At 1 March 2025

39,120

Charge for year

5,275

At 28 February 2026

44,395

NET BOOK VALUE

At 28 February 2026

15,824

At 28 February 2025

17,878

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

143,764

104,809

Other debtors

258,155

198,970

401,919

303,779

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

39,081

37,741

Trade creditors

63,094

55,264

Taxation and social security

265,971

238,084

Other creditors

81,171

32,293

449,317

363,382

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

210,068

102,587

8.	RELATED PARTY DISCLOSURES