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Registered Number: SC823203
Scotland

 

 

 

SMILE ARC LTD



Abridged Accounts
 


Period of accounts

Start date: 18 September 2024

End date: 30 September 2025

SMILE ARC LTD
Contents Page
For the Period 18 September 2024 to 30 September 2025
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 September 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
JK ACCOUNTANTS (UK) LTD
30 September 2025



....................................................

JK ACCOUNTANTS (UK) LTD
10 Woodbine Place
Wanstead
London
E11 2RH
11 June 2026
1
 
 		 Notes
 		 2025
£
Current assets    
Debtors 9,402 
Cash at bank and in hand 35,573 
44,975 
Creditors: amount falling due within one year (33,447)
Net current assets 11,528 
 
Total assets less current liabilities 11,528 
Net assets 11,528 
 

Capital and reserves 		   
Called up share capital 100 
Profit and loss account 11,428 
Shareholders' funds 11,528 
 


For the period ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 11 June 2026 and were signed by:


-------------------------------
Saranya RAJKUMAR
Director
2
General Information
SMILE ARC LTD is a private company, limited by shares, registered in Scotland, registration number SC823203, registration address THE BUNGALOW, MARQUIS DRIVE , HUNTLY, AB54 4SH.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.

Average number of employees

Average number of employees during the period was 1.
3