REGISTERED NUMBER: OC362038 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

SMILE ON FRIDAYS LLP

Page

General Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

N Stinchcombe

Ms Y Eskenzi

Miss J Eskenzi

Miss J Eskenzi

REGISTERED OFFICE:

10 London Mews

London

W2 1HY

REGISTERED NUMBER:

OC362038 (England and Wales)

ACCOUNTANTS:

Stein Richards

Chartered Accountants

10 London Mews

Paddington

LONDON

W2 1HY

FIXED ASSETS

Tangible assets

4

53,714

30,917

Investments

5

34,144

34,144

87,858

65,061

CURRENT ASSETS

Debtors

6

424,685

399,714

Cash at bank

161,049

189,746

585,734

589,460

CREDITORS

Amounts falling due within one year

7

185,187

163,357

NET CURRENT ASSETS

400,547

426,103

TOTAL ASSETS LESS CURRENT LIABILITIES

488,405

491,164

CREDITORS

Amounts falling due after more than one year

8

917

-

NET ASSETS ATTRIBUTABLE TO MEMBERS

487,488

491,164

LOANS AND OTHER DEBTS DUE TO MEMBERS

9

487,488

491,164

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

9

487,488

491,164

Amounts due from members

6

(418,165

)

(397,458

)

69,323

93,706

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2026.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 19 August 2026 and were signed by:

N Stinchcombe - Designated member

1.	STATUTORY INFORMATION

Smile On Fridays LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Going concern

The financial statements have been prepared on a going concern basis as the members believe that adequate cash resources will be available to cover the LLP's requirements for working capital expenditure for at least the next twelve months.

Turnover

The turnover represents fees receivable net of value added tax and are recognised on an accruals basis.

Rendering of services

Revenue for providing services are recognised when the service has been completed.

Tangible fixed assets

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

Motor vehicles

-

15% reducing balance

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors, trade and other creditors.

The basic financial instruments are initially recognised at transaction price and subsequently carried at amortised cost.

Foreign currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Fixed asset investments

Fixed asset investment are shown at cost less any diminution in value so not shown at fair value.

3.	EMPLOYEE INFORMATION

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

4.	TANGIBLE FIXED ASSETS

Motor

vehicles

£

COST

At 1 April 2025

85,565

Additions

32,275

At 31 March 2026

117,840

DEPRECIATION

At 1 April 2025

54,648

Charge for year

9,478

At 31 March 2026

64,126

NET BOOK VALUE

At 31 March 2026

53,714

At 31 March 2025

30,917

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2025

and 31 March 2026

34,144

NET BOOK VALUE

At 31 March 2026

34,144

At 31 March 2025

34,144

Fixed asset investment is valued on an open market basis on 31 March 2026 by the members of the LLP.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

4,800

-

Other debtors

419,885

399,714

424,685

399,714

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

3,559

-

Trade creditors

4,584

-

Taxation and social security

3,943

1,195

Other creditors

173,101

162,162

185,187

163,357

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

917

-

9.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Monies owed to the partners included in loans and other debts due to members are payable after all creditors have been paid.

10.	RELATED PARTY DISCLOSURES