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REGISTERED NUMBER: 07055421 (England and Wales)















Unaudited Financial Statements

for the Period 31 October 2023 to 31 October 2024

for

Just Smile Limited

Just Smile Limited (Registered number: 07055421)






Contents of the Financial Statements
for the Period 31 October 2023 to 31 October 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Just Smile Limited

Company Information
for the Period 31 October 2023 to 31 October 2024







DIRECTOR: D J Rees





REGISTERED OFFICE: Unit 6, Dane End Farm
Beaumont Hall Lane
St Albans
Hertfordshire
AL3 6RW





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
31 October 2024

31.10.24 30.10.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 5 182,289 194,481

CURRENT ASSETS
Debtors 6 52,091 38,332
Cash at bank 198,845 96,175
250,936 134,507
CREDITORS
Amounts falling due within one year 7 117,777 56,751
NET CURRENT ASSETS 133,159 77,756
TOTAL ASSETS LESS CURRENT
LIABILITIES

315,448

272,237

PROVISIONS FOR LIABILITIES 45,571 48,620
NET ASSETS 269,877 223,617

CAPITAL AND RESERVES
Alloted, called up and fully
paid share capital 100 100
Retained earnings 269,777 223,517
SHAREHOLDERS' FUNDS 269,877 223,617

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 October 2024 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
31 October 2024


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 21 May 2025 and were signed by:





D J Rees - Director


Just Smile Limited (Registered number: 07055421)

Notes to the Financial Statements
for the Period 31 October 2023 to 31 October 2024

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 period 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 period 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 Period 31 October 2023 to 31 October 2024

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 period was 8 (2023 - 7 ) .

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 31 October 2023 370,854 2,398 61,225 7,302 441,779
Additions 14,664 1,768 32,267 - 48,699
At 31 October 2024 385,518 4,166 93,492 7,302 490,478
DEPRECIATION
At 31 October 2023 218,061 1,193 21,678 6,366 247,298
Charge for period 47,247 439 12,558 647 60,891
At 31 October 2024 265,308 1,632 34,236 7,013 308,189
NET BOOK VALUE
At 31 October 2024 120,210 2,534 59,256 289 182,289
At 30 October 2023 152,793 1,205 39,547 936 194,481

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 30.10.23
£    £   
Trade debtors 47,522 38,332
Other debtors 69 -
Prepayments 4,500 -
52,091 38,332

Just Smile Limited (Registered number: 07055421)

Notes to the Financial Statements - continued
for the Period 31 October 2023 to 31 October 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 30.10.23
£    £   
Trade creditors 4,194 1,070
Tax 24,610 105
Social security and other taxes 4,658 -
VAT 62,903 39,901
Other creditors 4,353 1,219
Directors' current accounts 4,317 4,317
Accruals and deferred income 12,742 10,139
117,777 56,751

8. OTHER FINANCIAL COMMITMENTS

The company had total guarantees and commitments at the balance sheet date of £256,500 (2023 - £Nil).