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What version of smart reporting you have?
As I remember, there was a defect where sub reports are loaded even the master reports' filter are made mandatory. I don't remember exact version, however, I think it was fixed in 9.1.04 version.
We are using the version 7.3. Does such bug exists in the lower versions?
Check the version from system information of Smart Reporting i.e. Administration > Admin Console > System Information
It will show as given below -
I am using 9.1.04 version. I will check if am to reproduce this issue sometime later and will let you know.
Meanwhile, check your build version is higher or lower than mine.