Registration number: 08590079

Smarter Medical Services Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 4

Smarter Medical Services Limited

Company Information

Directors

Mrs R Arthur Dr SMR Arthur

Registered office

3 Chedworth Close Peterborough Cambridgeshire PE4 6FW

Smarter Medical Services Limited

(Registration number: 08590079)
Balance Sheet as at 30 June 2026

	Note	2026 £	2025 £
Creditors: Amounts falling due within one year	4	(19,074)	(18,440)
Capital and reserves
Called up share capital		100	100
Retained earnings		(19,174)	(18,540)
Shareholders' deficit		(19,074)	(18,440)

For the financial year ending 30 June 2026 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 2 November 2026 and signed on its behalf by:
 

......................................... Dr SMR Arthur Director

Smarter Medical Services Limited

Notes to the Unaudited Financial Statements for the year ended 30 June 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
3 Chedworth Close
Peterborough
Cambridgeshire
PE4 6FW

These financial statements were authorised for issue by the Board on 2 November 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis, with management having given due consideration to the company’s ability to continue as a going concern for at least the next twelve months.

The company is currently dormant while the directors decide when it might start trading again. The only significant creditor is the money loaned by the directors which can only be repaid when funds allow.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Smarter Medical Services Limited

Notes to the Unaudited Financial Statements for the year ended 30 June 2026

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2025 - 0).

4

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Accruals and deferred income	484	484
Other creditors	18,590	17,956
	19,074	18,440

5	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary of £1 each	100	100	100	100