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Registered Number: 04158198
England and Wales

 

 

 


Abridged Accounts

for the year ended 31 March 2024

for

SMILERS LIMITED

 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 775    961 
775    961 
Current assets      
Debtors 3,378    6,655 
Cash at bank and in hand (11,716)   14,105 
(8,338)   20,760 
Creditors: amount falling due within one year (13,376)   (5,754)
Net current assets (21,714)   15,006 
 
Total assets less current liabilities (20,939)   15,967 
Provisions for liabilities   (183)
Net assets (20,939)   15,784 
 

Capital and reserves
     
Called up share capital 2    2 
Profit and loss account (20,941)   15,782 
Shareholders' funds (20,939)   15,784 
 


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 22 November 2024 and were signed by:


-------------------------------
K Parkinson
Director
1
General Information
Smilers Limited is a private company, limited by shares, registered in England and Wales, registration number 04158198, registration address The Old School, Wainscott Road, Wainscott, Rochester, ME2 4JY.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully.  Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 15% Reducing Balance
Improvements to property 20% Straight Line
2.

Average number of employees

Average number of employees during the year was 25 (2023 : 23).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Computer Equipment   Improvements to property   Total
  £   £   £   £   £
At 01 April 2023 4,000    15,728    12,451    37,091    69,270 
Additions        
Disposals        
At 31 March 2024 4,000    15,728    12,451    37,091    69,270 
Depreciation
At 01 April 2023 3,983    15,277    11,958    37,091    68,309 
Charge for year 4    108    74      186 
On disposals        
At 31 March 2024 3,987    15,385    12,032    37,091    68,495 
Net book values
Closing balance as at 31 March 2024 13    343    419      775 
Opening balance as at 01 April 2023 17    451    493      961 


4.

Advances and Credits



Miss K Parkinson
The following advances and credits to a director subsisted during the years ended 31 March 2024 and 31 March 2023:

Current year (2024)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
Written Off
£
Waived
£
Carry Forward
£
Miss K Parkinson6,915 6,915 
6915006915000
Previous year (2023)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
Written Off
£
Waived
£
Carry Forward
£
Miss K Parkinson7,175 260 6,915 
717500260006915
5.

Ultimate Controlling Party

Ultimate control rests with the director / shareholder.
2