| REGISTERED NUMBER: |
| Smiling Lights Limited |
| Unaudited Financial Statements for the Year Ended 30 November 2025 |
| REGISTERED NUMBER: |
| Smiling Lights Limited |
| Unaudited Financial Statements for the Year Ended 30 November 2025 |
| Smiling Lights Limited (Registered number: 15256637) |
| Contents of the Financial Statements |
| for the Year Ended 30 November 2025 |
| Page |
| Company Information | 1 |
| Statement of Financial Position | 2 |
| Notes to the Financial Statements | 4 |
| Smiling Lights Limited |
| Company Information |
| for the Year Ended 30 November 2025 |
| Director: |
| Registered office: |
| Registered number: |
| Accountants: |
| Craven House |
| 32 Lee Lane |
| Horwich |
| Bolton |
| Greater Manchester |
| BL6 7BY |
| Smiling Lights Limited (Registered number: 15256637) |
| Statement of Financial Position |
| 30 November 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| Fixed assets |
| Tangible assets | 4 |
| Current assets |
| Debtors | 5 |
| Cash at bank |
| Creditors |
| Amounts falling due within one year | 6 |
| Net current liabilities | ( |
) | ( |
) |
| Total assets less current liabilities |
| Provisions for liabilities | 7 |
| Net assets |
| Capital and reserves |
| Called up share capital | 8 |
| Retained earnings |
| Shareholders' funds |
| The director acknowledges his 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. |
| Smiling Lights Limited (Registered number: 15256637) |
| Statement of Financial Position - continued |
| 30 November 2025 |
| The financial statements were approved by the director and authorised for issue on |
| Smiling Lights Limited (Registered number: 15256637) |
| Notes to the Financial Statements |
| for the Year Ended 30 November 2025 |
| 1. | Statutory information |
| Smiling Lights Limited is a |
| 2. | Accounting policies |
| Basis of preparing the financial statements |
| 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 |
| Plant and machinery | - |
| Motor vehicles | - |
| Computer equipment | - |
| Tangible assets are initially recorded at cost and are subsequently stated at cost less any accumulated depreciation and impairment losses. |
| Financial instruments |
| The company only enters into basic financial instruments that result in the recognition of the financial assets and liabilities such as trade and other debtors and creditors. These are measured at amortised cost and assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings. |
| Taxation |
| The taxation expense represents the aggregate amount of current tax recognised in the reporting year . Tax is recognised in the statement of income and retained earnings. Current tax is recognised on taxable profit for the current year. |
| Current tax is measured at the amounts of tax expected to be paid using the tax rates and laws that have been enacted or substantively enacted at the reporting date. |
| Smiling Lights Limited (Registered number: 15256637) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 November 2025 |
| 2. | Accounting policies - continued |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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. |
| 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 |
| 4. | Tangible fixed assets |
| Plant and | Motor | Computer |
| machinery | vehicles | equipment | Totals |
| £ | £ | £ | £ |
| Cost |
| At 1 December 2024 |
| Additions |
| At 30 November 2025 |
| Depreciation |
| At 1 December 2024 |
| Charge for year |
| At 30 November 2025 |
| Net book value |
| At 30 November 2025 |
| At 30 November 2024 |
| 5. | Debtors: amounts falling due within one year |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Other debtors |
| Smiling Lights Limited (Registered number: 15256637) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 November 2025 |
| 6. | Creditors: amounts falling due within one year |
| 2025 | 2024 |
| £ | £ |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| 7. | Provisions for liabilities |
| 2025 | 2024 |
| £ | £ |
| Deferred tax | 4,516 | 4,446 |
| Deferred |
| tax |
| £ |
| Balance at 1 December 2024 |
| Provided during year |
| Balance at 30 November 2025 |
| 8. | Called up share capital |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2025 | 2024 |
| value: | £ | £ |
| Ordinary | 1 | 100 | 100 |