KMJ SMILES LTD

Company Registration Number:
14000647 (England and Wales)

Unaudited abridged accounts for the year ended 31 August 2025

Period of accounts

Start date: 01 September 2024

End date: 31 August 2025

KMJ SMILES LTD

Contents of the Financial Statements

for the Period Ended 31 August 2025

Balance sheet
Notes

KMJ SMILES LTD

Balance sheet

As at 31 August 2025


Notes
2025
2024


£
£
Called up share capital not paid: 0 0
Fixed assets
Intangible assets: 3 98,282 136,950
Tangible assets: 4 11,080 12,586
Investments:   0 0
Total fixed assets: 109,362 149,536
Current assets
Stocks: 12,356 9,912
Debtors: 5 11,143 5,494
Cash at bank and in hand: 88,861 40,639
Investments:   0 0
Total current assets: 112,360 56,045
Creditors: amounts falling due within one year: 6 (42,384) (31,855)
Net current assets (liabilities): 69,976 24,190
Total assets less current liabilities: 179,338 173,726
Creditors: amounts falling due after more than one year: 7 (152,026) (173,454)
Provision for liabilities: (2,105) (2,391)
Total net assets (liabilities): 25,207 (2,119)
Capital and reserves
Called up share capital: 100 100
Share premium account: 0 0
Revaluation reserve: 00
Other reserves: 0 0
Profit and loss account: 25,107 (2,219)
Shareholders funds: 25,207 (2,119)

The notes form part of these financial statements

KMJ SMILES LTD

Balance sheet statements

For the year ending 31 August 2025 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 28 May 2026
and signed on behalf of the board by:

Name: DR CH Ip
Status: Director

The notes form part of these financial statements

KMJ SMILES LTD

Notes to the Financial Statements

for the Period Ended 31 August 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is measured at fair value of the consideration received or receivable , excluding discounts, rebates VAT and other sales taxes.

Tangible fixed assets and depreciation policy

Depreciation is provided on tangivble fixed assets at a rate of 15% on a reducing balance basis.

Intangible fixed assets and amortisation policy

Goodwill is writen off over five years.

Other accounting policies

Deferred tax is provided on all timing differences that have originated but not reversed at the balance sheet date.

KMJ SMILES LTD

Notes to the Financial Statements

for the Period Ended 31 August 2025

2. Employees

2025 2024
Average number of employees during the period 8 6

KMJ SMILES LTD

Notes to the Financial Statements

for the Period Ended 31 August 2025

3. Intangible Assets

Total
Cost £
At 01 September 2024 193,342
Additions 0
Disposals 0
Revaluations 0
Transfers 0
At 31 August 2025 193,342
Amortisation
At 01 September 2024 56,392
Charge for year 38,668
On disposals 0
Other adjustments 0
At 31 August 2025 95,060
Net book value
At 31 August 2025 98,282
At 31 August 2024 136,950

KMJ SMILES LTD

Notes to the Financial Statements

for the Period Ended 31 August 2025

4. Tangible Assets

Total
Cost £
At 01 September 2024 17,423
Additions 449
Disposals 0
Revaluations 0
Transfers 0
At 31 August 2025 17,872
Depreciation
At 01 September 2024 4,837
Charge for year 1,955
On disposals 0
Other adjustments 0
At 31 August 2025 6,792
Net book value
At 31 August 2025 11,080
At 31 August 2024 12,586

KMJ SMILES LTD

Notes to the Financial Statements

for the Period Ended 31 August 2025

5. Debtors

2025 2024
££
Debtors due after more than one year: 0 0

Debtors include trade debtors £5438(£5492:2024) and Other debtors £5705(£0:2024).

KMJ SMILES LTD

Notes to the Financial Statements

for the Period Ended 31 August 2025

6. Creditors: amounts falling due within one year note

Creditors comprise:- Trade creditors £15169(£14828:2024) Taxation and social security £20817 (£10788:2024) Other creditors £6398(£6239).

KMJ SMILES LTD

Notes to the Financial Statements

for the Period Ended 31 August 2025

7. Creditors: amounts falling due after more than one year note

Comprise:- Other creditors £152026 (£173454).