Registration number: 09437747

Smile Kent Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

Smile Kent Ltd

Company Information

Director

Ms Caroline Short

Company secretary

Mrs Mary Short

Registered office

12 Liverymen Walk Greenhithe DA9 9GZ

Accountants

CR Management Consulting Ltd T/A AIMS Accountants for Business 71 to 75 Shelton Street London WC2H 9JQ

Smile Kent Ltd

(Registration number: 09437747)
Balance Sheet as at 28 February 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	10,935	15,711
Current assets
Cash at bank and in hand		86,027	168,680
Creditors: Amounts falling due within one year	6	(41,745)	(47,592)
Net current assets		44,282	121,088
Total assets less current liabilities		55,217	136,799
Creditors: Amounts falling due after more than one year	6	(54,498)	(62,115)
Net assets		719	74,684
Capital and reserves
Called up share capital	7	100	100
Retained earnings		619	74,584
Shareholders' funds		719	74,684

For the financial year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 31 October 2025
 

......................................... Ms Caroline Short Director

Smile Kent Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
12 Liverymen Walk
Greenhithe
DA9 9GZ
England

These financial statements were authorised for issue by the director on 31 October 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Smile Kent Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

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

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and Machinery	25% Straight Line Method
Computer Equipment	25% Straight Line Method
Fixture and Fittings	20% Straight Line Method

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Smile Kent Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 8 (2024 - 8).

Smile Kent Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

4	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Office equipment £	Total £
Cost or valuation
At 1 March 2024	25,306	108,436	87,882	221,624
Additions	-	-	7,983	7,983
At 28 February 2025	25,306	108,436	95,865	229,607
Depreciation
At 1 March 2024	24,208	104,185	77,521	205,914
Charge for the year	880	4,251	7,627	12,758
At 28 February 2025	25,088	108,436	85,148	218,672
Carrying amount
At 28 February 2025	218	-	10,717	10,935
At 29 February 2024	1,098	4,251	10,362	15,711

5

Debtors

Current	2025 £	2024 £
	-	-

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings		5,000	-
Taxation and social security		9,958	32,595
Other creditors		26,787	14,997
		41,745	47,592

Creditors: amounts falling due after more than one year

Smile Kent Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

	Note	2025 £	2024 £
Due after one year
Loans and borrowings		49,205	47,409
Other non-current financial liabilities		5,293	14,706
		54,498	62,115

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordnary Shares A of £1 each	100	100	100	100
Ordnary Shares B of £1 each	1	1	1	1
Ordnary Shares C of £1 each	1	1	1	1
	102	102	102	102