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SMILE AND STAR LIMITED

Registered Number
14688318
(England and Wales)

Unaudited Financial Statements for the Year ended
28 February 2025

SMILE AND STAR LIMITED
Company Information
for the year from 1 March 2024 to 28 February 2025

Director

STAR, Haza Arif

Registered Address

2nd Floor Grove House
55 Lowlands Road
Harrow
HA1 3AW

Registered Number

14688318 (England and Wales)
SMILE AND STAR LIMITED
Balance Sheet as at
28 February 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets356,8212,895
56,8212,895
Current assets
Debtors418,79115,580
Cash at bank and on hand66,50876,741
85,29992,321
Creditors amounts falling due within one year5(26,411)(40,563)
Net current assets (liabilities)58,88851,758
Total assets less current liabilities115,70954,653
Creditors amounts falling due after one year6(15,283)-
Provisions for liabilities8(10,796)(724)
Net assets89,63053,929
Capital and reserves
Called up share capital100100
Profit and loss account89,53053,829
Shareholders' funds89,63053,929
The financial statements were approved and authorised for issue by the Director on 19 May 2025, and are signed on its behalf by:
STAR, Haza Arif
Director
Registered Company No. 14688318
SMILE AND STAR LIMITED
Notes to the Financial Statements
for the year ended 28 February 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery25
Vehicles25
Office Equipment25
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
2.Average number of employees

20252024
Average number of employees during the year11
3.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 March 24--3,3353,335
Additions4,99851,8602,68259,540
At 28 February 254,99851,8606,01762,875
Depreciation and impairment
At 01 March 24--440440
Charge for year3124,3229805,614
At 28 February 253124,3221,4206,054
Net book value
At 28 February 254,68647,5384,59756,821
At 29 February 24--2,8952,895
4.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables12,65413,714
Other debtors100100
Prepayments and accrued income6,0371,766
Total18,79115,580
5.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables2,509-
Taxation and social security9,04035,012
Finance lease and HP contracts9,170-
Other creditors3,5323,390
Accrued liabilities and deferred income2,1602,161
Total26,41140,563
6.Creditors: amounts due after one year

2025

2024

££
Other creditors15,283-
Total15,283-
7.Obligations under finance leases

2025

2024

££
Finance lease and HP contracts15,283-
8.Provisions for liabilities

2025

2024

££
Net deferred tax liability (asset)10,796724
Total10,796724
9.Directors advances, credits and guarantees
At the year-end the Director Loan account has a credit balance of £3,532 (2024: £3,390)