Company registration number 06750056 (England and Wales)
Sunflower Smile Limited
Unaudited financial statements
For the year ended 31 March 2025
Sunflower Smile Limited
Company information
Directors
J Kinder
V Kinder
A V Waqalevu
N A Waqalevu
Secretary
V Kinder
Company number
06750056
Registered office
The Old School House
Church Lane
Saxilby
Lincoln
LN1 2PE
Accountants
DJH Derby Limited
5 Prospect Place
Millennium Way
Pride Park
Derby
DE24 8HG
Sunflower Smile Limited
Contents
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 8
Sunflower Smile Limited
Accountants' report to the board of directors on the preparation of the unaudited statutory financial statements of Sunflower Smile Limited for the year ended 31 March 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Sunflower Smile Limited for the year ended 31 March 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Sunflower Smile Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Sunflower Smile Limited and state those matters that we have agreed to state to the b oard of d irectors of Sunflower Smile Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sunflower Smile Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Sunflower Smile Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Sunflower Smile Limited. You consider that Sunflower Smile Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Sunflower Smile Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

DJH Derby Limited
Accountants
5 Prospect Place
Millennium Way
Pride Park
Derby
DE24 8HG
3 November 2025
Sunflower Smile Limited
Balance sheet
As at 31 March 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
666,439
703,237
Current assets
Debtors
5
26,581
48,687
Cash at bank and in hand
51,358
27,278
77,939
75,965
Creditors: amounts falling due within one year
6
(154,817)
(151,661)
Net current liabilities
(76,878)
(75,696)
Total assets less current liabilities
589,561
627,541
Creditors: amounts falling due after more than one year
7
(263,055)
(351,672)
Provisions for liabilities
(23,657)
(30,173)
Net assets
302,849
245,696
Capital and reserves
Called up share capital
9
100
100
Revaluation reserve
35,839
36,594
Profit and loss reserves
266,910
209,002
Total equity
302,849
245,696
Sunflower Smile Limited
Balance sheet (continued)
As at 31 March 2025
- 3 -

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements 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 financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 3 November 2025 and are signed on its behalf by:
N A Waqalevu
Director
Company registration number 06750056 (England and Wales)
Sunflower Smile Limited
Notes to the financial statements
For the year ended 31 March 2025
- 4 -
1
Accounting policies
Company information

Sunflower Smile Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Old School House, Church Lane, Saxilby, Lincoln, LN1 2PE.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

Sunflower Smile Limited
Notes to the financial statements (continued)
For the year ended 31 March 2025
1
Accounting policies
(Continued)
- 5 -
1.4
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
2% straight line (no depreciation is charged on land)
Plant and machinery
25% reducing balance
Fixtures, fittings and equipment
25% reducing balance
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Sunflower Smile Limited
Notes to the financial statements (continued)
For the year ended 31 March 2025
1
Accounting policies
(Continued)
- 6 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.8

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.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
36
33
3
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2024 and 31 March 2025
75,000
Amortisation and impairment
At 1 April 2024 and 31 March 2025
75,000
Carrying amount
At 31 March 2025
-
0
At 31 March 2024
-
0
Sunflower Smile Limited
Notes to the financial statements (continued)
For the year ended 31 March 2025
- 7 -
4
Tangible fixed assets
Freehold land and buildings
Plant and machinery
Fixtures, fittings and equipment
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 April 2024
573,000
9,617
83,574
134,380
800,571
Additions
-
0
8,795
6,549
-
0
15,344
Disposals
-
0
(382)
(3,650)
-
0
(4,032)
At 31 March 2025
573,000
18,030
86,473
134,380
811,883
Depreciation and impairment
At 1 April 2024
-
0
6,250
56,494
34,590
97,334
Depreciation charged in the year
8,147
1,175
7,442
33,595
50,359
Eliminated in respect of disposals
-
0
(182)
(2,067)
-
0
(2,249)
At 31 March 2025
8,147
7,243
61,869
68,185
145,444
Carrying amount
At 31 March 2025
564,853
10,787
24,604
66,195
666,439
At 31 March 2024
573,000
3,367
27,080
99,790
703,237
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
7,695
10,481
Other debtors
18,886
38,206
26,581
48,687
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
8,000
8,000
Trade creditors
8,539
28,193
Taxation and social security
54,965
36,913
Other creditors
83,313
78,555
154,817
151,661
Sunflower Smile Limited
Notes to the financial statements (continued)
For the year ended 31 March 2025
- 8 -
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
1,333
9,333
Other creditors
261,722
342,339
263,055
351,672

The hire purchase and finance lease liabilities of £73,528 (2024 - £92,102) are secured against the assets which have been purchased under the agreements relating to liabilities.

8
Loans and overdrafts
2025
2024
£
£
Bank loans
9,333
17,333
Payable within one year
8,000
8,000
Payable after one year
1,333
9,333
9
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
76
76
76
76
Ordinary A shares of £1 each
12
12
12
12
Ordinary B shares of £1 each
12
12
12
12
100
100
100
100
10
Events after the reporting date

Following the balance sheet date, the following dividends have been voted:

£15,750 on ordinary A shares

£15,750 on ordinary B shares

11
Directors' transactions

At the balance sheet date amounts owed to directors amounts to £238,194 (2024 - £300,237). The loan is provided interest free and £50,000 is shown as due in 1 year and £188,194 due over 1 year.

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