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Company Registration No. 13807485 (England and Wales)
ATTITUDE SMILES LTD Unaudited accounts for the year ended 31 December 2024
ATTITUDE SMILES LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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ATTITUDE SMILES LTD Company Information for the year ended 31 December 2024
Directors
Ali Rifai Michael Lee Marshall
Company Number
13807485 (England and Wales)
Registered Office
1st Floor 1st Floor 40 High Street Weybridge Surrey KT13 8AB United Kingdom
Accountants
Regal Accountants Limited Suite 110, Legacy Centre Hampton Road West Feltham Middlesex TW13 6DH
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ATTITUDE SMILES LTD Statement of financial position as at 31 December 2024
2024
2023
Notes
£
£
Fixed assets
Intangible assets
4
400,000
400,000
Tangible assets
5
97,937
104,994
497,937
504,994
Current assets
Cash at bank and in hand
17,926
21,676
Creditors: amounts falling due within one year
6
(172,241)
(122,142)
Net current liabilities
(154,315)
(100,466)
Total assets less current liabilities
343,622
404,528
Creditors: amounts falling due after more than one year
7
(384,625)
(387,359)
Net (liabilities)/assets
(41,003)
17,169
Capital and reserves
Called up share capital
2
2
Profit and loss account
(41,005)
17,167
Shareholders' funds
(41,003)
17,169
For the year ending 31 December 2024 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 directors acknowledge their 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 of Directors and authorised for issue on 20 August 2025 and were signed on its behalf by
Ali Rifai Director Company Registration No. 13807485
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ATTITUDE SMILES LTD Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
ATTITUDE SMILES LTD is a private company, limited by shares, registered in England and Wales, registration number 13807485. The registered office is 1st Floor 1st Floor, 40 High Street, Weybridge, Surrey, KT13 8AB, United Kingdom.
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.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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:
Plant & machinery
20% SLM
4
Intangible fixed assets
Goodwill
£
Cost
At 1 January 2024
400,000
At 31 December 2024
400,000
Amortisation
At 1 January 2024
-
At 31 December 2024
-
Net book value
At 31 December 2024
400,000
At 31 December 2023
400,000
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ATTITUDE SMILES LTD Notes to the Accounts for the year ended 31 December 2024
5
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 January 2024
131,243
Additions
22,098
At 31 December 2024
153,341
Depreciation
At 1 January 2024
26,249
Charge for the year
29,155
At 31 December 2024
55,404
Net book value
At 31 December 2024
97,937
At 31 December 2023
104,994
6
Creditors: amounts falling due within one year
2024
2023
£
£
Obligations under finance leases and hire purchase contracts
4,687
-
Amounts owed to group undertakings and other participating interests
110,370
92,311
Taxes and social security
555
-
Other creditors
21,938
10,314
Loans from directors
34,691
19,517
172,241
122,142
7
Creditors: amounts falling due after more than one year
2024
2023
£
£
Bank loans
371,769
387,359
Obligations under finance leases and hire purchase contracts
12,856
-
384,625
387,359
8
Average number of employees
During the year the average number of employees was 3 (2023: 3).
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