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Company Registration No. 14705351 (England and Wales)
Hj Smile Ltd Unaudited accounts for the year ended 31 March 2026
Hj Smile Ltd Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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Hj Smile Ltd Company Information for the year ended 31 March 2026
Director
DR. HAMED JAMALI
Company Number
14705351 (England and Wales)
Accountants
CRYSTAL FINANCE SERVICES LIMITED 9 HOOK CLOSE BEESTON NOTTINGHAM NG9 5AT
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Accountants' report on the preparation of the unaudited statutory statements of Hj Smile Ltd (The Company) for the year ended 31 March 2026
In order to assist you as the sole director to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of the company for the year ended 31 March 2026 which comprises of the profit and loss account, the balance sheet, and explanatory notes from the company's accounting records and from information and explanations which you have provided us with.
As a member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.
This report is made solely to you as the sole director of the company, in accordance with the terms of our letter of engagement dated 22 December 2024. Our work has been undertaken solely to prepare for your approval the financial statements of the company, and state those matters that we have agreed to state to you, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and you as the sole director for our work or for this report.
It is your duty to ensure that the company 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 financial performance of the company. You consider that the company is exempt from the statutory audit requirement for the year ended 31 March 2026.
We have not been instructed to carry out any assurance service on the financial statements of the company. 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.
CRYSTAL FINANCE SERVICES LIMITED Financial Accountants 9 HOOK CLOSE BEESTON NOTTINGHAM NG9 5AT 30 April 2026
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Hj Smile Ltd Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Current assets
Cash at bank and in hand
152,562
94,377
Creditors: amounts falling due within one year
4
(90,741)
(67,639)
Net current assets
61,821
26,738
Net assets
61,821
26,738
Capital and reserves
Called up share capital
1
1
Profit and loss account
61,820
26,737
Shareholders' funds
61,821
26,738
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 April 2026 and were signed on its behalf by
DR. HAMED JAMALI Director Company Registration No. 14705351
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Hj Smile Ltd Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Hj Smile Ltd is a private company, limited by shares, registered in England and Wales, registration number 14705351.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
60,762
39,999
Taxes and social security
6,003
6,272
Loans from directors
22,226
19,618
Accruals
1,750
1,750
90,741
67,639
5
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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