REGISTERED NUMBER: 12102028 (England and Wales)

Financial Statements for the Year Ended 31 March 2026

for

CD Smile Studios Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

G Parshad

Mrs A K Parshad

REGISTERED OFFICE:

Oakley Brighton Road

Lower Kingswood

Tadworth

Surrey

KT20 6XL

REGISTERED NUMBER:

12102028 (England and Wales)

ACCOUNTANTS:

Aggarwal & Co

Chartered Certified Accountants

471 Green Lane

Coventry

West Midlands

CV3 6EL

FIXED ASSETS

Tangible assets

4

20,833

21,045

CURRENT ASSETS

Stocks

5,250

5,100

Debtors

5

454,258

98,377

Cash at bank

202,580

366,913

662,088

470,390

CREDITORS

Amounts falling due within one year

6

97,861

97,740

NET CURRENT ASSETS

564,227

372,650

TOTAL ASSETS LESS CURRENT LIABILITIES

585,060

393,695

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

7

584,960

393,595

585,060

393,695

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 25 July 2026 and were signed on its behalf by:

G Parshad - Director

1.	STATUTORY INFORMATION

CD Smile Studios 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Fixtures, fittings & equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2025 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

& equipmen

£

COST

At 1 April 2025

29,674

Additions

6,732

At 31 March 2026

36,406

DEPRECIATION

At 1 April 2025

8,629

Charge for year

6,944

At 31 March 2026

15,573

NET BOOK VALUE

At 31 March 2026

20,833

At 31 March 2025

21,045

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

32,095

29,795

Amounts owed by group undertakings

402,141

48,560

Other debtors

20,022

20,022

454,258

98,377

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

5,145

4,900

Taxation and social security

89,138

83,130

Other creditors

3,578

9,710

97,861

97,740

7.

RESERVES

Retained

earnings

£

At 1 April 2025

393,595

Profit for the year

191,365

At 31 March 2026

584,960

8.	RELATED PARTY DISCLOSURES

During the year company became wholly owned subsidiary of R Devgon Ltd, a company registered in England and Wales.