IRIS Accounts Production v24.1.0.578 11610802 Board of Directors Board of Directors 1.11.22 31.10.23 31.10.23 0 0 false true false false true false Fair value model iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh116108022022-10-31116108022023-10-31116108022022-11-012023-10-31116108022021-10-31116108022021-11-012022-10-31116108022022-10-3111610802ns15:EnglandWales2022-11-012023-10-3111610802ns14:PoundSterling2022-11-012023-10-3111610802ns10:Director12022-11-012023-10-3111610802ns10:Director22022-11-012023-10-3111610802ns10:CompanyLimitedByGuarantee2022-11-012023-10-3111610802ns10:SmallEntities2022-11-012023-10-3111610802ns10:AuditExempt-NoAccountantsReport2022-11-012023-10-3111610802ns10:SmallCompaniesRegimeForDirectorsReport2022-11-012023-10-3111610802ns10:SmallCompaniesRegimeForAccounts2022-11-012023-10-3111610802ns10:FullAccounts2022-11-012023-10-3111610802ns10:Director32022-11-012023-10-3111610802ns10:CompanySecretary12022-11-012023-10-3111610802ns10:RegisteredOffice2022-11-012023-10-3111610802ns5:CurrentFinancialInstruments2023-10-3111610802ns5:CurrentFinancialInstruments2022-10-3111610802ns5:RetainedEarningsAccumulatedLosses2023-10-3111610802ns5:RetainedEarningsAccumulatedLosses2022-10-31
REGISTERED NUMBER: 11610802 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023

FOR

DELIVER A SMILE

DELIVER A SMILE (REGISTERED NUMBER: 11610802)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 October 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


DELIVER A SMILE

COMPANY INFORMATION
for the Year Ended 31 October 2023







DIRECTORS: S Arshad
H Saleem
S Taj





SECRETARY:





REGISTERED OFFICE: 436 Coventry Road
Small Heath
Birmingham
West Midlands
B10 0UG





REGISTERED NUMBER: 11610802 (England and Wales)





ACCOUNTANTS: Parkar Accountants
19/21 Hatchett Street
Hockley
Birmingham
West Midlands
B19 3NX

DELIVER A SMILE (REGISTERED NUMBER: 11610802)

BALANCE SHEET
31 October 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Investment property 4 2,401,127 1,649,725

CURRENT ASSETS
Debtors 5 - 3,760
Cash at bank 50,728 502,249
50,728 506,009
CREDITORS
Amounts falling due within one year 6 50,361 505,771
NET CURRENT ASSETS 367 238
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,401,494

1,649,963

RESERVES
Income and expenditure account 2,401,494 1,649,963
2,401,494 1,649,963

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 July 2024 and were signed on its behalf by:




H Saleem - Director



S Taj - Director


DELIVER A SMILE (REGISTERED NUMBER: 11610802)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 October 2023

1. STATUTORY INFORMATION

Deliver A Smile is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
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.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in surplus or deficit.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised 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 recognised 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 recognised 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

DELIVER A SMILE (REGISTERED NUMBER: 11610802)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 October 2023

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 November 2022 1,649,725
Additions 751,402
At 31 October 2023 2,401,127
NET BOOK VALUE
At 31 October 2023 2,401,127
At 31 October 2022 1,649,725

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Prepayments - 3,760

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 600 -
Deferred income 49,161 505,291
Accrued expenses 600 480
50,361 505,771