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REGISTERED NUMBER: 07055421 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 October 2023

for

Just Smile Limited

Just Smile Limited (Registered number: 07055421)






Contents of the Financial Statements
for the Year Ended 30 October 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Just Smile Limited

Company Information
for the Year Ended 30 October 2023







DIRECTOR: D J Rees





REGISTERED OFFICE: Grove House
1 Grove Place
Bedford
Bedfordshire
MK40 3JJ





REGISTERED NUMBER: 07055421 (England and Wales)





ACCOUNTANTS: Thompsons Accountancy Services Limited
Chartered Accountants
Grove House
1 Grove Place
Bedford
Bedfordshire
MK40 3JJ

Just Smile Limited (Registered number: 07055421)

Statement of Financial Position
30 October 2023

30.10.23 30.10.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 194,481 115,242

CURRENT ASSETS
Debtors 6 38,332 61,213
Cash at bank 96,175 111,611
134,507 172,824
CREDITORS
Amounts falling due within one year 7 56,751 120,950
NET CURRENT ASSETS 77,756 51,874
TOTAL ASSETS LESS CURRENT
LIABILITIES

272,237

167,116

PROVISIONS FOR LIABILITIES 48,620 15,535
NET ASSETS 223,617 151,581

CAPITAL AND RESERVES
Alloted, called up and fully
paid share capital 100 100
Retained earnings 223,517 151,481
SHAREHOLDERS' FUNDS 223,617 151,581

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 October 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 profit or loss 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.

Just Smile Limited (Registered number: 07055421)

Statement of Financial Position - continued
30 October 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 July 2024 and were signed by:





D J Rees - Director


Just Smile Limited (Registered number: 07055421)

Notes to the Financial Statements
for the Year Ended 30 October 2023

1. STATUTORY INFORMATION

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

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on cost
Fixtures and fittings - 20% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Just Smile Limited (Registered number: 07055421)

Notes to the Financial Statements - continued
for the Year Ended 30 October 2023

3. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2022 - 6 ) .

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 31 October 2022 259,370 2,398 52,808 7,302 321,878
Additions 111,484 - 21,250 - 132,734
Disposals - - (12,833 ) - (12,833 )
At 30 October 2023 370,854 2,398 61,225 7,302 441,779
DEPRECIATION
At 31 October 2022 175,657 754 24,929 5,296 206,636
Charge for year 42,404 439 7,869 1,070 51,782
Eliminated on disposal - - (11,120 ) - (11,120 )
At 30 October 2023 218,061 1,193 21,678 6,366 247,298
NET BOOK VALUE
At 30 October 2023 152,793 1,205 39,547 936 194,481
At 30 October 2022 83,713 1,644 27,879 2,006 115,242

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.10.23 30.10.22
£    £   
Trade debtors 38,332 61,213

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.10.23 30.10.22
£    £   
Trade creditors 1,070 7,757
Tax 105 -
VAT 39,901 44,137
Other creditors 1,219 147
Directors' current accounts 4,317 9,088
Accruals and deferred income 10,139 59,821
56,751 120,950