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REGISTERED NUMBER: 09350137















Unaudited Financial Statements for the Year Ended 31 December 2023

for

K & A Smile Limited

K & A Smile Limited (Registered number: 09350137)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


K & A Smile Limited

Company Information
for the Year Ended 31 December 2023







DIRECTOR: Dr A Patel





REGISTERED OFFICE: 20 Ulysses Road
London
NW6 1EE





REGISTERED NUMBER: 09350137





ACCOUNTANTS: Palak Services Limited
80 Woodrush Way
Chadwell Heath
Romford
Essex
RM6 5BL

K & A Smile Limited (Registered number: 09350137)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £   
CURRENT ASSETS
Debtors 4 453 3,072
Cash at bank 3,163 3,134
3,616 6,206
CREDITORS
Amounts falling due within one year 5 17,178 9,957
NET CURRENT LIABILITIES (13,562 ) (3,751 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(13,562

)

(3,751

)

CREDITORS
Amounts falling due after more than
one year

6

-

7,250
NET LIABILITIES (13,562 ) (11,001 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (13,662 ) (11,101 )
SHAREHOLDERS' FUNDS (13,562 ) (11,001 )

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

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

The director acknowledges her 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.

K & A Smile Limited (Registered number: 09350137)

Balance Sheet - continued
31 December 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 authorised for issue by the director and authorised for issue on 19 November 2024 and were signed by:





Dr A Patel - Director


K & A Smile Limited (Registered number: 09350137)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

K & A Smile Limited is a private company, limited by shares , registered in Not specified/Other. 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. 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.

Going Concern

The financial statements have been prepared on a going concern basis, notwithstanding the fact that there is a net current deficit of £13,562 (2022: £3,751) on the balance sheet. The Directors, having made appropriate enquiries, are satisfied that the company will receive continued support from the company's ultimate shareholders and the company will be able to meet its liabilities as they fall due for payment. Therefore, the directors are of the opinion that it is appropriate to adopt the going concern basis in preparing the financial statements.The financial statements do not include the adjustments that would result if the company was unable to continue as a going concern.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover represents the invoiced value of fees receivable. Fees receivable are recognised in the period when they are due.

Financial instruments
Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts which are an integral part of the company's cash management.


K & A Smile Limited (Registered number: 09350137)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

2. ACCOUNTING POLICIES - continued
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 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 453 3,072

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans and overdrafts 2,250 3,000
Tax 2,890 3,892
Social security and other taxes 131 132
Other creditors 7,750 -
Directors' current accounts 185 151
Accrued expenses 3,972 2,782
17,178 9,957

K & A Smile Limited (Registered number: 09350137)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans - 2-5 years - 7,250

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date, an amount of £185 (2022: £151) was due to the director .