7 false false false false false false false false false false true false false true false true true No description of principal activity 2023-06-01 Sage Accounts Production Advanced 2023 - FRS102_2023 403,527 141,232 13,114 154,346 249,181 262,295 xbrli:pure xbrli:shares iso4217:GBP 09900279 2023-06-01 2024-05-31 09900279 2024-05-31 09900279 2023-05-31 09900279 2022-06-01 2023-05-31 09900279 2023-05-31 09900279 2022-05-31 09900279 core:FurnitureFittings 2023-06-01 2024-05-31 09900279 bus:Director1 2023-06-01 2024-05-31 09900279 core:NetGoodwill 2023-05-31 09900279 core:NetGoodwill 2024-05-31 09900279 core:LandBuildings core:ShortLeaseholdAssets 2023-05-31 09900279 core:FurnitureFittings 2023-05-31 09900279 core:LandBuildings core:ShortLeaseholdAssets 2024-05-31 09900279 core:FurnitureFittings 2024-05-31 09900279 core:WithinOneYear 2024-05-31 09900279 core:WithinOneYear 2023-05-31 09900279 core:AfterOneYear 2024-05-31 09900279 core:AfterOneYear 2023-05-31 09900279 core:UKTax 2023-06-01 2024-05-31 09900279 core:UKTax 2022-06-01 2023-05-31 09900279 core:ShareCapital 2024-05-31 09900279 core:ShareCapital 2023-05-31 09900279 core:RetainedEarningsAccumulatedLosses 2024-05-31 09900279 core:RetainedEarningsAccumulatedLosses 2023-05-31 09900279 core:NetGoodwill 2023-06-01 2024-05-31 09900279 core:NetGoodwill 2023-05-31 09900279 core:LandBuildings core:ShortLeaseholdAssets 2023-05-31 09900279 core:FurnitureFittings 2023-05-31 09900279 bus:SmallEntities 2023-06-01 2024-05-31 09900279 bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 09900279 bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 09900279 bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 09900279 bus:FullAccounts 2023-06-01 2024-05-31
COMPANY REGISTRATION NUMBER: 09900279
Alluring Smiles Ltd
Filleted Unaudited Financial Statements
31 May 2024
Alluring Smiles Ltd
Statement of Financial Position
31 May 2024
2024
2023
Note
£
£
Fixed assets
Intangible assets
6
249,181
262,295
Tangible assets
7
12,879
10,848
---------
---------
262,060
273,143
Current assets
Cash at bank and in hand
501,428
416,962
Prepayments and accrued income
3,898
3,726
Creditors: amounts falling due within one year
8
43,804
78,821
---------
---------
Net current assets
461,522
341,867
---------
---------
Total assets less current liabilities
723,582
615,010
Creditors: amounts falling due after more than one year
9
43,716
46,293
Provisions
( 2,961)
( 2,060)
---------
---------
Net assets
682,827
570,777
---------
---------
Capital and reserves
Called up share capital
100
100
Profit and loss account
682,727
570,677
---------
---------
Shareholders funds
682,827
570,777
---------
---------
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 2024 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 2024
These financial statements were approved by the board of directors and authorised for issue on 5 February 2025 , 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 2024
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 7 (2023: 5 ).
5. Tax on profit
Major components of tax expense
2024
2023
£
£
Current tax:
UK current tax expense
39,689
74,938
Adjustments in respect of prior periods
1
( 1,597)
--------
--------
Total current tax
39,690
73,341
--------
--------
Deferred tax:
Origination and reversal of timing differences
( 901)
138
--------
--------
Tax on profit
38,789
73,479
--------
--------
6. Intangible assets
Goodwill
£
Cost
At 1 June 2023 and 31 May 2024
403,527
---------
Amortisation
At 1 June 2023
141,232
Charge for the year
13,114
---------
At 31 May 2024
154,346
---------
Carrying amount
At 31 May 2024
249,181
---------
At 31 May 2023
262,295
---------
7. Tangible assets
Short leasehold property
Fixtures and fittings
Equipment
Total
£
£
£
£
Cost
At 1 June 2023
1
27,430
23,652
51,083
Additions
5,361
5,361
----
--------
--------
--------
At 31 May 2024
1
27,430
29,013
56,444
----
--------
--------
--------
Depreciation
At 1 June 2023
20,225
20,010
40,235
Charge for the year
1,080
2,250
3,330
----
--------
--------
--------
At 31 May 2024
21,305
22,260
43,565
----
--------
--------
--------
Carrying amount
At 31 May 2024
1
6,125
6,753
12,879
----
--------
--------
--------
At 31 May 2023
1
7,205
3,642
10,848
----
--------
--------
--------
8. Creditors: amounts falling due within one year
2024
2023
£
£
Corporation tax
39,690
74,938
Other creditors
4,114
3,883
--------
--------
43,804
78,821
--------
--------
9. Creditors: amounts falling due after more than one year
2024
2023
£
£
Other creditors
43,716
46,293
--------
--------