5 false false false false false false false false false false true false false true false true true No description of principal activity 2022-06-01 Sage Accounts Production Advanced 2023 - FRS102_2023 403,527 121,056 20,176 141,232 262,295 282,471 xbrli:pure xbrli:shares iso4217:GBP 09900279 2022-06-01 2023-05-31 09900279 2023-05-31 09900279 2022-05-31 09900279 2021-06-01 2022-05-31 09900279 2022-05-31 09900279 2021-05-31 09900279 core:FurnitureFittings 2022-06-01 2023-05-31 09900279 bus:Director1 2022-06-01 2023-05-31 09900279 core:NetGoodwill 2022-05-31 09900279 core:NetGoodwill 2023-05-31 09900279 core:LandBuildings core:ShortLeaseholdAssets 2022-05-31 09900279 core:FurnitureFittings 2022-05-31 09900279 core:LandBuildings core:ShortLeaseholdAssets 2023-05-31 09900279 core:FurnitureFittings 2023-05-31 09900279 core:WithinOneYear 2023-05-31 09900279 core:WithinOneYear 2022-05-31 09900279 core:AfterOneYear 2023-05-31 09900279 core:AfterOneYear 2022-05-31 09900279 core:UKTax 2022-06-01 2023-05-31 09900279 core:UKTax 2021-06-01 2022-05-31 09900279 core:ShareCapital 2023-05-31 09900279 core:ShareCapital 2022-05-31 09900279 core:RetainedEarningsAccumulatedLosses 2023-05-31 09900279 core:RetainedEarningsAccumulatedLosses 2022-05-31 09900279 core:NetGoodwill 2022-06-01 2023-05-31 09900279 core:NetGoodwill 2022-05-31 09900279 core:LandBuildings core:ShortLeaseholdAssets 2022-05-31 09900279 core:FurnitureFittings 2022-05-31 09900279 bus:SmallEntities 2022-06-01 2023-05-31 09900279 bus:AuditExempt-NoAccountantsReport 2022-06-01 2023-05-31 09900279 bus:SmallCompaniesRegimeForAccounts 2022-06-01 2023-05-31 09900279 bus:PrivateLimitedCompanyLtd 2022-06-01 2023-05-31 09900279 bus:FullAccounts 2022-06-01 2023-05-31
COMPANY REGISTRATION NUMBER: 09900279
Alluring Smiles Ltd
Filleted Unaudited Financial Statements
31 May 2023
Alluring Smiles Ltd
Statement of Financial Position
31 May 2023
2023
2022
Note
£
£
Fixed assets
Intangible assets
6
262,295
282,471
Tangible assets
7
10,848
11,570
---------
---------
273,143
294,041
Current assets
Cash at bank and in hand
416,962
351,214
Prepayments and accrued income
3,726
2,741
Creditors: amounts falling due within one year
8
78,821
53,914
---------
---------
Net current assets
341,867
300,041
---------
---------
Total assets less current liabilities
615,010
594,082
Creditors: amounts falling due after more than one year
9
46,293
48,209
Provisions
( 2,060)
( 2,198)
---------
---------
Net assets
570,777
548,071
---------
---------
Capital and reserves
Called up share capital
100
100
Profit and loss account
570,677
547,971
---------
---------
Shareholders funds
570,777
548,071
---------
---------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
Alluring Smiles Ltd
Statement of Financial Position (continued)
31 May 2023
These financial statements were approved by the board of directors and authorised for issue on 6 February 2024 , and are signed on behalf of the board by:
Mr.Nikhil Amin
Director
Company registration number: 09900279
Alluring Smiles Ltd
Notes to the Financial Statements
Year ended 31 May 2023
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 8 Wolsey Mansions, Main Avenue, Northwood, Middlesex, HA6 2HL, UK.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fixtures and fittings
-
15% straight line
Equipment
-
25% straight line
4. Employee numbers
The average number of persons employed by the company during the year amounted to 5 (2022: 4 ).
5. Tax on profit
Major components of tax expense
2023
2022
£
£
Current tax:
UK current tax expense
74,938
50,030
Adjustments in respect of prior periods
( 1,597)
1
--------
--------
Total current tax
73,341
50,031
--------
--------
Deferred tax:
Origination and reversal of timing differences
138
42
--------
--------
Tax on profit
73,479
50,073
--------
--------
6. Intangible assets
Goodwill
£
Cost
At 1 June 2022 and 31 May 2023
403,527
---------
Amortisation
At 1 June 2022
121,056
Charge for the year
20,176
---------
At 31 May 2023
141,232
---------
Carrying amount
At 31 May 2023
262,295
---------
At 31 May 2022
282,471
---------
7. Tangible assets
Short leasehold property
Fixtures and fittings
Equipment
Total
£
£
£
£
Cost
At 1 June 2022
1
27,430
21,890
49,321
Additions
1,762
1,762
----
--------
--------
--------
At 31 May 2023
1
27,430
23,652
51,083
----
--------
--------
--------
Depreciation
At 1 June 2022
18,954
18,797
37,751
Charge for the year
1,271
1,213
2,484
----
--------
--------
--------
At 31 May 2023
20,225
20,010
40,235
----
--------
--------
--------
Carrying amount
At 31 May 2023
1
7,205
3,642
10,848
----
--------
--------
--------
At 31 May 2022
1
8,476
3,093
11,570
----
--------
--------
--------
8. Creditors: amounts falling due within one year
2023
2022
£
£
Corporation tax
74,938
50,031
Other creditors
3,883
3,883
--------
--------
78,821
53,914
--------
--------
9. Creditors: amounts falling due after more than one year
2023
2022
£
£
Other creditors
46,293
48,209
--------
--------