REGISTERED NUMBER: 09495065 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

PRECIOUS SMILES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Certified Accountants' Report

5

DIRECTOR:

Ms Sheikh Amina Khanom

REGISTERED OFFICE:

7 Kenilworth Gardens

Ilford

Essex

IG3 8DU

REGISTERED NUMBER:

09495065 (England and Wales)

ACCOUNTANTS:

Hayford & Co Accountancy Services Ltd

Chartered Certified Accountants

27 Avenons Road

London

E13 8HU

FIXED ASSETS

Intangible assets

4

2

2

Tangible assets

5

1,319

1,649

1,321

1,651

CURRENT ASSETS

Cash at bank and in hand

102,929

45,132

CREDITORS

Amounts falling due within one year

6

98,122

43,900

NET CURRENT ASSETS

4,807

1,232

TOTAL ASSETS LESS CURRENT LIABILITIES

6,128

2,883

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

6,028

2,783

SHAREHOLDERS' FUNDS

6,128

2,883

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 2 December 2025 and were signed by:

Ms Sheikh Amina Khanom - Director

1.	STATUTORY INFORMATION

Precious Smiles Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents gross invoiced sales of services. The total turnover of the company for the year has been derived from the provision of services falling within the company's principal activity.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Website development cost are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

20% on reducing balance

Computer equipment

-

20% on reducing balance

Website cost - Over five years

No going concern

No material uncertainties related to events or conditions that may casts significant doubt on the ability of the company to continue as a going concern have been identified by the director.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 9 ) .

4.	INTANGIBLE FIXED ASSETS

Website

development

cost

£

COST

At 1 April 2024

and 31 March 2025

2,000

AMORTISATION

At 1 April 2024

and 31 March 2025

1,998

NET BOOK VALUE

At 31 March 2025

2

At 31 March 2024

2

5.	TANGIBLE FIXED ASSETS

Short

Computer

leasehold

equipment

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

2,890

2,080

4,970

DEPRECIATION

At 1 April 2024

1,942

1,379

3,321

Charge for year

190

140

330

At 31 March 2025

2,132

1,519

3,651

NET BOOK VALUE

At 31 March 2025

758

561

1,319

At 31 March 2024

948

701

1,649

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Taxation and social security

9,465

3,630

Other creditors

88,657

40,270

98,122

43,900

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year, the company paid dividend totalling £37,630 (2024 : £20,400) to its director. At the balance sheet date, the company owed its director £87,171(2024 : £38,785).

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Precious Smiles Limited for the year ended 31 March 2025 which comprise the Income Statement, 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of Precious Smiles Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Precious Smiles Limited and state those matters that we have agreed to state to the director of Precious Smiles Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Precious Smiles 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 Precious Smiles Limited. You consider that Precious Smiles 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 Precious Smiles 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 financial statements.

Hayford & Co Accountancy Services Ltd

Chartered Certified Accountants

27 Avenons Road

London

E13 8HU

3 December 2025