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Company Registration No. 09456845 (England and Wales)
Sparkling Smiles Limited Unaudited accounts for the year ended 31 March 2023
Sparkling Smiles Limited Unaudited accounts Contents
Page
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Sparkling Smiles Limited Company Information for the year ended 31 March 2023
Director
Raghu N Chhibba
Secretary
Sapna Chhibba
Company Number
09456845 (England and Wales)
Registered Office
9 Parkwood Road Isleworth TW7 5HE United Kingdom
Accountants
Maknas Accountants Limited 2A Grange Road Romford Essex RM3 7DU
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Sparkling Smiles Limited Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,060 
1,247 
Current assets
Debtors
35,909 
37,892 
Cash at bank and in hand
63,043 
36,275 
98,952 
74,167 
Creditors: amounts falling due within one year
(24,509)
(28,882)
Net current assets
74,443 
45,285 
Net assets
75,503 
46,532 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
75,403 
46,432 
Shareholders' funds
75,503 
46,532 
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 3 August 2023 and were signed on its behalf by
Raghu N Chhibba Director Company Registration No. 09456845
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Sparkling Smiles Limited Notes to the Accounts for the year ended 31 March 2023
1
Statutory information
Sparkling Smiles Limited is a private company, limited by shares, registered in England and Wales, registration number 09456845. The registered office is 9 Parkwood Road, Isleworth, TW7 5HE, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the rendering of services is recognised for work performed to date.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% on reducing balance
Computer equipment
15% on reducing balance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
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Sparkling Smiles Limited Notes to the Accounts for the year ended 31 March 2023
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2022
640 
1,684 
2,324 
At 31 March 2023
640 
1,684 
2,324 
Depreciation
At 1 April 2022
306 
771 
1,077 
Charge for the year
50 
137 
187 
At 31 March 2023
356 
908 
1,264 
Net book value
At 31 March 2023
284 
776 
1,060 
At 31 March 2022
334 
913 
1,247 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
16,332 
17,892 
Other debtors
19,577 
20,000 
35,909 
37,892 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
23,259 
27,632 
Accruals
1,250 
1,250 
24,509 
28,882 
7
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
8
Average number of employees
During the year the average number of employees was 2 (2022: 1).
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