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Company Registration No. 07415382 (England and Wales)
Smile Materials Limited Unaudited accounts for the year ended 31 March 2025
Smile Materials Limited Unaudited accounts Contents
Page
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Smile Materials Limited Company Information for the year ended 31 March 2025
Directors
Adam Fairweather Rosalie McMillan John Hinnigan Colin Nunn Richard O'Neill
Company Number
07415382 (England and Wales)
Registered Office
KINGSWAY FFORESTFACH SWANSEA West Glamorgan SA5 4DL Wales
Accountants
SA Ledgers Ltd 57 Canbury Park Road Kingston KT2 6LQ
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Smile Materials Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
- 
666 
Tangible assets
1,390,783 
1,538,048 
1,390,783 
1,538,714 
Current assets
Inventories
740,887 
563,457 
Debtors
407,995 
139,182 
Cash at bank and in hand
463,463 
427,867 
1,612,345 
1,130,506 
Creditors: amounts falling due within one year
(388,287)
(331,278)
Net current assets
1,224,058 
799,228 
Total assets less current liabilities
2,614,841 
2,337,942 
Creditors: amounts falling due after more than one year
(292,620)
(361,040)
Net assets
2,322,221 
1,976,902 
Capital and reserves
Called up share capital
13,304 
13,304 
Share premium
1,865,200 
1,865,200 
Profit and loss account
443,717 
98,398 
Shareholders' funds
2,322,221 
1,976,902 
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 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 31 August 2025 and were signed on its behalf by
Adam Fairweather Director Company Registration No. 07415382
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Smile Materials Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Smile Materials Limited is a private company, limited by shares, registered in England and Wales, registration number 07415382. The registered office is KINGSWAY, FFORESTFACH, SWANSEA, West Glamorgan, SA5 4DL, Wales.
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:
Land & buildings
10%
Plant & machinery
20%
Motor vehicles
33%
Fixtures & fittings
20%
Computer equipment
33%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Amortisation is over a period of 5 years
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2024
29,245 
At 31 March 2025
29,245 
Amortisation
At 1 April 2024
28,579 
Charge for the year
666 
At 31 March 2025
29,245 
Net book value
At 31 March 2025
- 
At 31 March 2024
666 
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Smile Materials Limited Notes to the Accounts for the year ended 31 March 2025
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 April 2024
1,119,014 
914,588 
- 
94,826 
20,286 
2,148,714 
Additions
1,750 
16,164 
39,544 
- 
2,469 
59,927 
At 31 March 2025
1,120,764 
930,752 
39,544 
94,826 
22,755 
2,208,641 
Depreciation
At 1 April 2024
39,778 
523,601 
- 
30,533 
16,754 
610,666 
Charge for the year
26,633 
153,471 
5,492 
18,965 
2,631 
207,192 
At 31 March 2025
66,411 
677,072 
5,492 
49,498 
19,385 
817,858 
Net book value
At 31 March 2025
1,054,353 
253,680 
34,052 
45,328 
3,370 
1,390,783 
At 31 March 2024
1,079,236 
390,987 
- 
64,293 
3,532 
1,538,048 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
158,026 
40,316 
Accrued income and prepayments
58,886 
6,289 
Other debtors
191,083 
92,577 
407,995 
139,182 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
24,391 
16,818 
Trade creditors
93,997 
106,091 
Taxes and social security
24,642 
20,572 
Other creditors
91,938 
96,810 
Accruals
111,745 
39,151 
Deferred income
41,574 
51,836 
388,287 
331,278 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Other creditors
292,620 
361,040 
9
Post balance sheet events
Since the balance sheet date, the company name has been changed to Smile Materials Limited
10
Average number of employees
During the year the average number of employees was 26 (2024: 22).
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