Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-312024-04-01falseNo description of principal activity11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13926836 2024-04-01 2025-03-31 13926836 2023-04-01 2024-03-31 13926836 2025-03-31 13926836 2024-03-31 13926836 c:Director1 2024-04-01 2025-03-31 13926836 d:CurrentFinancialInstruments 2025-03-31 13926836 d:CurrentFinancialInstruments 2024-03-31 13926836 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 13926836 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 13926836 d:ShareCapital 2025-03-31 13926836 d:ShareCapital 2024-03-31 13926836 d:RetainedEarningsAccumulatedLosses 2025-03-31 13926836 d:RetainedEarningsAccumulatedLosses 2024-03-31 13926836 c:FRS102 2024-04-01 2025-03-31 13926836 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 13926836 c:FullAccounts 2024-04-01 2025-03-31 13926836 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13926836 2 2024-04-01 2025-03-31 13926836 6 2024-04-01 2025-03-31 13926836 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 13926836









JON SMILE LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

 
JON SMILE LTD
REGISTERED NUMBER: 13926836

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2025
2024
2024
Note
£
£
£
£

Fixed assets
  

Investments
 4 
20
20

  
20
20

Current assets
  

Debtors: amounts falling due within one year
 5 
302,465
298,922

Cash at bank and in hand
 6 
105,751
18,600

  
408,216
317,522

Creditors: amounts falling due within one year
 7 
(173,398)
(134,303)

Net current assets
  
 
 
234,818
 
 
183,219

Total assets less current liabilities
  
234,838
183,239

  

Net assets
  
234,838
183,239


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
234,837
183,238

  
234,838
183,239


Page 1

 
JON SMILE LTD
REGISTERED NUMBER: 13926836
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and 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 director acknowledges his 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 income and retained earnings 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 by: 




................................................
J Nicholas
Director

Date: 21 August 2025

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
JON SMILE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Jon Smile Ltd is a private company, limited by shares. The company is incorporated in England and Wales and its registered office address is Aston House, Cornwall Avenue, London, N3 1LF. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


Page 3

 
JON SMILE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.6

Valuation of investments

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.9

Creditors

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.

 
2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).


4.


Fixed asset investments





Unlisted investments

£



Cost or valuation


At 1 April 2024
20



At 31 March 2025
20




Page 4

 
JON SMILE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.


Debtors

2025
2024
£
£


Trade debtors
24,368
18,824

Other debtors
277,910
277,910

Prepayments and accrued income
187
2,188

302,465
298,922



6.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
105,751
18,600



7.


Creditors: Amounts falling due within one year

2025
2024
£
£

Other loans
75,000
75,000

Corporation tax
45,712
33,242

Other taxation and social security
-
325

Other creditors
50,481
23,639

Accruals and deferred income
2,205
2,097

173,398
134,303


 
Page 5