Caseware UK (AP4) 2024.0.164 2024.0.164 true 2 2025-04-01 false 2 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09338944 2026-03-31 09338944 2025-04-01 2026-03-31 09338944 2024-04-01 2025-03-31 09338944 2025-03-31 09338944 c:Director1 2025-04-01 2026-03-31 09338944 c:Director2 2025-04-01 2026-03-31 09338944 d:FurnitureFittings 2025-04-01 2026-03-31 09338944 d:FurnitureFittings 2026-03-31 09338944 d:FurnitureFittings 2025-03-31 09338944 d:FurnitureFittings d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 09338944 d:OtherPropertyPlantEquipment 2025-04-01 2026-03-31 09338944 d:OtherPropertyPlantEquipment 2026-03-31 09338944 d:OtherPropertyPlantEquipment 2025-03-31 09338944 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 09338944 d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 09338944 d:FreeholdInvestmentProperty 2026-03-31 09338944 d:FreeholdInvestmentProperty 2025-03-31 09338944 d:CurrentFinancialInstruments 2026-03-31 09338944 d:CurrentFinancialInstruments 2025-03-31 09338944 d:CurrentFinancialInstruments d:WithinOneYear 2026-03-31 09338944 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 09338944 d:ShareCapital 2026-03-31 09338944 d:ShareCapital 2025-03-31 09338944 d:RetainedEarningsAccumulatedLosses 2026-03-31 09338944 d:RetainedEarningsAccumulatedLosses 2025-03-31 09338944 c:FRS102 2025-04-01 2026-03-31 09338944 c:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 09338944 c:FullAccounts 2025-04-01 2026-03-31 09338944 c:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 09338944 6 2025-04-01 2026-03-31 09338944 e:PoundSterling 2025-04-01 2026-03-31 iso4217:GBP xbrli:pure

Registered number: 09338944
| R & R Smile Limited Financial statements Information for filing with the registrar 31 March 2026 |
R & R Smile Limited
Balance sheet At 31 March 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 7,968 |  | 7,308
Investments | 5 |  | 788,178 |  | 788,178
Investment property | 6 |  | 517,140 |  | 517,140
|  |  | 1,313,286 |  | 1,312,626
Current assets |  |  |  |  |
Debtors | 7 | 747 |  | 643 |
Cash at bank and in hand |  | 2,567 |  | 10,956 |
|  | 3,314 |  | 11,599 |
Creditors: amounts falling due within one year | 8 | (829,486) |  | (826,649) |
Net current liabilities |  |  | (826,172) |  | (815,050)
Total assets less current liabilities |  |  | 487,114 |  | 497,576
Provisions for liabilities |  |  |  |  |
Deferred tax |  |  | (1,992) |  | (1,827)
Net assets |  |  | 485,122 |  | 495,749
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 485,022 |  | 495,649
Shareholders' funds |  |  | 485,122 |  | 495,749
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R & R Smile Limited
Balance sheet (continued) At 31 March 2026 The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 16 July 2026.
R Dattani | R J Dattani
Director | Director
Company registered number: 09338944 The notes on pages 3 to 6 form part of these financial statements. 2
R & R Smile Limited
Notes to the financial statements Year ended 31 March 2026
1. | General information
R & R Smile Limited ('the company') is a private company limited by shares, incorporated and domiciled in the United Kingdom and registered in England and Wales. The address of the registered office is 95 Rowlands Avenue, Pinner, Middlesex, HA5 4AW. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Turnover represents the value of rental income received during the period.
| 2.3 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. 3
R & R Smile Limited
Notes to the financial statements Year ended 31 March 2026 2.Accounting policies (continued)
| 2.4 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 25% reducing balance
|  |  |  | Property improvements | - | 2% straight line basis
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.5 | Investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.6 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.7 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2025 - 2).
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R & R Smile Limited
Notes to the financial statements Year ended 31 March 2026
4. | Tangible fixed assets
|  | Fixtures and fittings | Property improvments | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 April 2025 | 1,365 | 6,900 | 8,265
| Additions | 1,050 | - | 1,050
| At 31 March 2026 | 2,415 | 6,900 | 9,315
| Depreciation |  |  |
| At 1 April 2025 | 882 | 75 | 957
| Charge for the year | 252 | 138 | 390
| At 31 March 2026 | 1,134 | 213 | 1,347
| Net book value |  |  |
| At 31 March 2026 | 1,281 | 6,687 | 7,968
| At 31 March 2025 | 483 | 6,825 | 7,308
5. | Investments
|  | Shares in group undertaking
|  | £
| Cost |
| At 1 April 2025 | 788,178
| At 31 March 2026 | 788,178
5
R & R Smile Limited
Notes to the financial statements Year ended 31 March 2026
6. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 April 2025 | 517,140
| At 31 March 2026 | 517,140
In the opinion of the director, valuation of the investment property is fair and unlikely to represent a material difference to true valuation.
7. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Prepayments and accrued income | 747 | 643
|  | 747 | 643
8. | Creditors: amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 9 | 9
| Amounts owed to group undertakings | 531,846 | 521,846
| Other creditors | 295,534 | 295,534
| Accruals and deferred income | 2,097 | 9,260
|  | 829,486 | 826,649
9. | Related party transactions
| During the year, the company operated on normal commercial terms with Smile Radiance Limited. The balance due to Smile Radiance Limited at 31 March 2026 was £531,846 (2025: £521,846 due to Smile Radiance Limited).
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