Smar Holdings Limited - Period Ending 2021-12-31

Smar Holdings Limited

Contents

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

Smar Holdings Limited

Company Information

Directors

Mr Amarjit Singh Litt Mr Ranbir Singh Litt

Registered office

The Old Dairy Ashton Hill Farm Weston Road Failand Bristol BS8 3US

Accountants

R S Porter & Co Limited The Old Dairy Ashton Hill Farm Weston Road Failand Bristol BS8 3US

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Smar Holdings Limited
for the Year Ended 31 December 2021

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Smar Holdings Limited for the year ended 31 December 2021 as set out on pages 3 to 4 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Smar Holdings Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Smar Holdings Limited and state those matters that we have agreed to state to the Board of Directors of Smar Holdings Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Smar Holdings Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Smar Holdings Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Smar Holdings Limited. You consider that Smar Holdings Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Smar Holdings Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

R S Porter & Co Limited
The Old Dairy
Ashton Hill Farm
Weston Road
Failand
Bristol
BS8 3US

30 September 2022

Smar Holdings Limited

(Registration number: 4377409)
Balance Sheet as at 31 December 2021

	2021 £	2020 £
Current assets	1,353,884	1,019,272
Creditors: Amounts falling due within one year	(1,225,828)	(764,625)
Total assets less current liabilities	128,056	254,647
Creditors: Amounts falling due after more than one year	-	(50,000)
	128,056	204,647
Capital and reserves	128,056	204,647

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:
The Old Dairy
Ashton Hill Farm Weston Road
Failand
Bristol
BS8 3US
England

These financial statements were authorised for issue by the Board on 30 September 2022.

Basis of preparation

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2020 - 0).

For the financial year ending 31 December 2021 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 in accordance with the micro-entity provisions of the Companies Act 2006 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Smar Holdings Limited

(Registration number: 4377409)
Balance Sheet as at 31 December 2021

Approved and authorised by the Board on 30 September 2022 and signed on its behalf by:
 

......................................... Mr Ranbir Singh Litt Director