2024-03-01 2025-02-28 false Capium Accounts Production 1.1 SC620195 2024-03-01 2025-02-28 SC620195 bus:AbridgedAccounts 2024-03-01 2025-02-28 SC620195 bus:FRS102 2024-03-01 2025-02-28 SC620195 bus:AuditExemptWithAccountantsReport 2024-03-01 2025-02-28 SC620195 bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 SC620195 bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 SC620195 2024-03-01 2025-02-28 SC620195 2025-02-28 SC620195 bus:RegisteredOffice 2024-03-01 2025-02-28 SC620195 core:WithinOneYear 2025-02-28 SC620195 core:AfterOneYear 2025-02-28 SC620195 1 2024-03-01 2025-02-28 SC620195 bus:Director1 2024-03-01 2025-02-28 SC620195 bus:Director1 2025-02-28 SC620195 bus:Director1 2023-03-01 2024-02-29 SC620195 bus:Director2 2024-03-01 2025-02-28 SC620195 bus:Director2 2025-02-28 SC620195 bus:Director2 2023-03-01 2024-02-29 SC620195 2023-03-01 SC620195 bus:LeadAgentIfApplicable 2024-03-01 2025-02-28 SC620195 2023-03-01 2024-02-29 SC620195 2024-02-29 SC620195 core:WithinOneYear 2024-02-29 SC620195 core:AfterOneYear 2024-02-29 SC620195 bus:EntityAccountantsOrAuditors 2023-03-01 2024-02-29 SC620195 core:CostValuation core:Non-currentFinancialInstruments 2025-02-28 SC620195 core:CostValuation core:Non-currentFinancialInstruments 2024-02-29 SC620195 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-02-28 SC620195 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-02-28 SC620195 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-02-28 SC620195 core:Non-currentFinancialInstruments 2025-02-28 SC620195 core:Non-currentFinancialInstruments 2024-02-29 SC620195 core:ShareCapital 2025-02-28 SC620195 core:ShareCapital 2024-02-29 SC620195 core:RetainedEarningsAccumulatedLosses 2025-02-28 SC620195 core:RetainedEarningsAccumulatedLosses 2024-02-29 SC620195 dpl:Item1 2024-03-01 SC620195 dpl:Item1 2025-02-28 SC620195 dpl:Item1 2023-03-01 SC620195 dpl:Item1 2024-02-29 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: SC620195
England and Wales
SC SMILES LTD
Abridged Accounts
Period of accounts Start date: 01 March 2024 End date: 28 February 2025

SC SMILES LTD Contents Page For the year ended 28 February 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

SC SMILES LTD Accountants' Report For the year ended 28 February 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 28 February 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. JK ACCOUNTANTS (UK) LTD 28 February 2025 .................................................... JK ACCOUNTANTS (UK) LTD 10 Woodbine Place Wanstead London E11 2RH 25 September 2025 1

SC SMILES LTD Statement of Financial Position As at 28 February 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Current assets |  |  |
Debtors: amounts falling due within one year |  | 40,036 |  | 40,072
Debtors: amounts falling due after one year |  | 1,260 |  | 1,260
Cash at bank and in hand |  | 6,725 |  | 3,862
|  | 48,021 |  | 45,194
Creditors: amount falling due within one year |  | (27,855) |  | (41,242)
Net current assets |  | 20,166 |  | 3,952
Total assets less current liabilities |  | 20,166 |  | 3,952
Net assets |  | 20,166 |  | 3,952
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 20,066 |  | 3,852
Shareholders' funds |  | 20,166 |  | 3,952
For the year ended 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' 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. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 25 September 2025 and were signed on its behalf by:
------------------------------- Clare Catherine RAHMAN Director | ------------------------------- Shahab RAHMAN Director
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SC SMILES LTD Notes to the Abridged Financial Statements For the year ended 28 February 2025
General Information SC SMILES LTD is a private company, limited by shares, registered in England and Wales, registration number SC620195, registration address 111 DERBETH GRANGE KINGSWELLS ABERDEEN, SCOTLAND, AB15 8UD. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted
2. | Average number of employees Average number of employees during the year was 2 (2024 : 2).
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