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Company Registration No. 09491119 (England and Wales)
ART SMILE AND BEAUTY LTD Unaudited accounts for the year ended 31 March 2025
ART SMILE AND BEAUTY LTD Unaudited accounts Contents
Page
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ART SMILE AND BEAUTY LTD Company Information for the year ended 31 March 2025
Director
Dmitriy Mihaylov
Company Number
09491119 (England and Wales)
Registered Office
72A COLLEGE ROAD MAIDSTONE ME15 6SJ ENGLAND
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ART SMILE AND BEAUTY LTD Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
155,493 
161,252 
Tangible assets
63,047 
87,295 
218,540 
248,547 
Current assets
Cash at bank and in hand
15,799 
26,106 
Creditors: amounts falling due within one year
(8,540)
(4,054)
Net current assets
7,259 
22,052 
Total assets less current liabilities
225,799 
270,599 
Creditors: amounts falling due after more than one year
(105,140)
(134,557)
Net assets
120,659 
136,042 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
120,559 
135,942 
Shareholders' funds
120,659 
136,042 
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 21 August 2025 and were signed on its behalf by
Dmitriy Mihaylov Director Company Registration No. 09491119
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ART SMILE AND BEAUTY LTD Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
ART SMILE AND BEAUTY LTD is a private company, limited by shares, registered in England and Wales, registration number 09491119. The registered office is 72A COLLEGE ROAD, MAIDSTONE, ME15 6SJ, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2024
243,958 
At 31 March 2025
243,958 
Amortisation
At 1 April 2024
82,706 
Charge for the year
5,759 
At 31 March 2025
88,465 
Net book value
At 31 March 2025
155,493 
At 31 March 2024
161,252 
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ART SMILE AND BEAUTY LTD Notes to the Accounts for the year ended 31 March 2025
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 April 2024
183,914 
Additions
(14,108)
At 31 March 2025
169,806 
Depreciation
At 1 April 2024
96,619 
Charge for the year
10,140 
At 31 March 2025
106,759 
Net book value
At 31 March 2025
63,047 
At 31 March 2024
87,295 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
8,540 
4,054 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
16,710 
18,199 
Obligations under finance leases and hire purchase contracts
27,774 
48,205 
Trade creditors
60,656 
68,153 
105,140 
134,557 
8
Average number of employees
During the year the average number of employees was 9 (2024: 9).
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