SMARTEST MAN HOLDINGS LIMITED

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Consolidated group

Auditor

Larking Gowen LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The directors have adopted the going concern principles for the year ended 31 March 2025. In assessing the Company's funding requirements, the directors have prepared forecasts to the end of March 2026. In doing this, they have considered any indicators that might question the use of the going concern assumptions in these accounts. The forecasts have been prepared on a prudent basis and consider the impact of current economic uncertainty and cost of living increase on the wider retail market.”

Group structure

1. SMARTEST MAN HOLDINGS LIMITED · parent
   1. Mattressman Limited 100% · UK · Retail
   2. Cosy Carpets & Comfy Beds Limited 100% · UK · Retail
   3. Gardenman Limited 85% · UK · Non-trading company

Significant events

• “Last year marked a significant milestone as the business proudly celebrated 20 years of successful trading. This anniversary provided an ideal moment to reflect on our journey and set a bold vision for the future.”
• “At the heart of this evolution is our refreshed brand identity - a clearer, more compelling expression of who we are and what we stand for. The new identity not only modernises our presence but also deepens the emotional connection we share with our customers.”
• “We undertook a comprehensive refurbishment of our store portfolio to ensure a consistent and modern customer experience across all locations.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

2

last 12 months

Capital events

1

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  +19.4%

  £26,270,061 → £31,366,831

• Cash

  +90.8%

  £1,276,067 → £2,435,165

• Net assets

  +8.6%

  £4,300,308 → £4,669,413

• Employees

  +21.7%

  83 → 101

• Operating profit

  -17.8%

  £1,101,969 → £905,551

• Profit before tax

  -16%

  £1,009,694 → £847,843

• Wages

  +29.5%

  £2,769,626 → £3,585,930

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers