Balance sheet
At 30 April 2025
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Creditors: amounts falling due within one year
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Total assets less current liabilities
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Balance sheet (continued)
At 30 April 2025
For the year ended 30 April 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006.
Members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.
The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.
The financial statements were approved and authorised for issue by the board and were signed on its behalf on 20 June 2025.
Company registration number: 08039688.
The notes on page 3 form part of these financial statements.
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Notes to the financial statements
Year ended 30 April 2025
Smile Art Design Ltd ('the company') is a private company limited by shares, incorporated and domiciled in the United Kingdom and registered in England and Wales. The registered office is 16 Mount Grace Road, Potters Bar, EN6 1RE.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
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Creditors: amounts falling due within one year
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Accruals and deferred income
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Related party transactions
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During the year, the company operated on normal commercial terms with Crown Dental Supply Limited. The balance due from Crown Dental Supply Limited at 30 April 2024 was £91,000 (2023: £99,000 due from Crown Dental Supply Limited).
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