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Company Registration No. 9578972 (England and Wales)
MORE SMILES LTD. Unaudited accounts for the year ended 31 August 2023
MORE SMILES LTD. Unaudited accounts Contents
Page
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MORE SMILES LTD. Company Information for the year ended 31 August 2023
Director
Dr Omar Yaqoob
Company Number
9578972 (England and Wales)
Registered Office
Ashlow Orthodontic Practice Ashlands Ave Hartshill Stoke-On-Trent Staffordshire ST4 6BN
Accountants
Sigma Chartered Accountants J O Hunter House 409 Bradford Road Huddersfield West Yorkshire HD2 2RB
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MORE SMILES LTD. Statement of financial position as at 31 August 2023
2023 
2022 
Notes
£ 
£ 
Called up share capital not paid
10 
10 
Fixed assets
Tangible assets
11,375 
22,750 
Current assets
Debtors
159,078 
159,078 
Cash at bank and in hand
35 
224 
159,113 
159,302 
Creditors: amounts falling due within one year
(104,426)
(88,612)
Net current assets
54,687 
70,690 
Total assets less current liabilities
66,072 
93,450 
Provisions for liabilities
Deferred tax
(2,161)
(5,412)
Net assets
63,911 
88,038 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
63,901 
88,028 
Shareholders' funds
63,911 
88,038 
For the year ending 31 August 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.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 9 October 2023 and were signed on its behalf by
Dr Omar Yaqoob Director Company Registration No. 9578972
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MORE SMILES LTD. Notes to the Accounts for the year ended 31 August 2023
1
Statutory information
MORE SMILES LTD. is a private company, limited by shares, registered in England and Wales, registration number 9578972. The registered office is Ashlow Orthodontic Practice Ashlands Ave, Hartshill, Stoke-On-Trent, Staffordshire, ST4 6BN.
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
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant & machinery
25% on cost
Fixtures & fittings
33% on cost
Deferred taxation
Deferred tax is recognized in respect of all timing differences that have originated but not reversed at the balance sheet date. Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognized in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognized only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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MORE SMILES LTD. Notes to the Accounts for the year ended 31 August 2023
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 September 2022
55,125 
At 31 August 2023
55,125 
Depreciation
At 1 September 2022
32,375 
Charge for the year
11,375 
At 31 August 2023
43,750 
Net book value
At 31 August 2023
11,375 
At 31 August 2022
22,750 
5
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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