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Registration number: SC814222

Smile Craft (Scotland) Limited
Unaudited Filleted Financial Statements
for the Period from 21 June 2024 to 30 June 2025

Smile Craft (Scotland) Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

Smile Craft (Scotland) Limited

Company Information

Director | Mr N Fournarakos

Registered office | 19 Closeburn Terrace 65 Feus Road Perth PH1 2AX

Accountants | Ross McConnell Chartered Accountant3 High Street Kinross KY13 8AW

Smile Craft (Scotland) Limited

(Registration number: SC814222)
Balance Sheet as at 30 June 2025

| Note | 2025 £
Fixed Assets |  |
Tangible Assets | 4 | 2,988
Current assets |  |
Debtors | 5 | 100
Cash at bank and in hand |  | 12,625
|  | 12,725
Creditors: Amounts falling due within one year | 6 | (17,732)
Net current liabilities |  | (5,007)
Net liabilities |  | (2,019)
Capital and reserves |  |
Called up share capital | 7 | 100
Retained earnings |  | (2,119)
Shareholders' deficit |  | (2,019)

For the financial period ending 30 June 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 period in question in accordance with section 476; and
• | The director acknowledges his 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 and 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 17 March 2026

......................................... Mr N Fournarakos Director

Smile Craft (Scotland) Limited

Notes to the Unaudited Financial Statements for the Period from 21 June 2024 to 30 June 2025

1 | General information

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

The address of its registered office is:
19 Closeburn Terrace
65 Feus Road
Perth
PH1 2AX

These financial statements were authorised for issue by the director on 17 March 2026.

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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities.
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 current 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.

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.

Smile Craft (Scotland) Limited

Notes to the Unaudited Financial Statements for the Period from 21 June 2024 to 30 June 2025

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:

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.

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.

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 period, was 2.

Smile Craft (Scotland) Limited

Notes to the Unaudited Financial Statements for the Period from 21 June 2024 to 30 June 2025

4 | Tangible Assets

| Other tangible assets £ | Total £
Cost or valuation
Additions | 3,734 | 3,734
At 30 June 2025 | 3,734 | 3,734
Depreciation
Charge for the period | 746 | 746
At 30 June 2025 | 746 | 746
Carrying amount
At 30 June 2025 | 2,988 | 2,988

5 | Debtors

Current | 2025 £
Other debtors | 100
| 100

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £
Due within one year |  |
Loans and borrowings |  | 4,525
Taxation and social security |  | 13,207
|  | 17,732

7 | Share capital

Allotted, called up and fully paid shares

Smile Craft (Scotland) Limited

Notes to the Unaudited Financial Statements for the Period from 21 June 2024 to 30 June 2025

| 2025
| No. | £
Ordinary shares of £1 each | 100 | 100