REGISTERED NUMBER: 07055421 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

JUST SMILE LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

D J Rees

REGISTERED OFFICE:

Unit 6, Dane End Farm

Beaumont Hall Lane

St Albans

Hertfordshire

AL3 6RW

REGISTERED NUMBER:

07055421 (England and Wales)

ACCOUNTANTS:

Thompsons Accountancy Services Ltd

2 Manor Farm Court Old Wolverton Road

Old Wolverton

Milton Keynes

Buckinghamshire

MK12 5NN

FIXED ASSETS

Tangible assets

5

131,772

182,289

CURRENT ASSETS

Debtors

6

53,463

52,091

Cash at bank

174,609

198,845

228,072

250,936

CREDITORS

Amounts falling due within one year

7

139,944

117,777

NET CURRENT ASSETS

88,128

133,159

TOTAL ASSETS LESS CURRENT LIABILITIES

219,900

315,448

PROVISIONS FOR LIABILITIES

23,800

45,571

NET ASSETS

196,100

269,877

CAPITAL AND RESERVES

Alloted, called up and fully

paid share capital

100

100

Retained earnings

196,000

269,777

196,100

269,877

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 September 2026 and were signed by:

D J Rees - Director

1.	STATUTORY INFORMATION

Just Smile 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention.

TURNOVER

Turnover represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.

TANGIBLE FIXED ASSETS

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

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

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.

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.

HIRE PURCHASE AND LEASING COMMITMENTS

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 8 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 November 2024

385,518

4,166

93,492

7,302

490,478

Additions

-

2,200

7,000

314

9,514

At 31 October 2025

385,518

6,366

100,492

7,616

499,992

DEPRECIATION

At 1 November 2024

265,308

1,632

34,236

7,013

308,189

Charge for year

41,244

907

17,551

329

60,031

At 31 October 2025

306,552

2,539

51,787

7,342

368,220

NET BOOK VALUE

At 31 October 2025

78,966

3,827

48,705

274

131,772

At 31 October 2024

120,210

2,534

59,256

289

182,289

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

42,650

47,522

Other debtors

465

69

Tax

5,848

-

Prepayments

4,500

4,500

53,463

52,091

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

8,738

4,194

Tax

-

24,610

Social security and other taxes

(50

)

4,658

VAT

62,876

62,903

Other creditors

1,448

4,353

Directors' current accounts

23,777

4,317

Accruals and deferred income

43,155

12,742

139,944

117,777

8.	OTHER FINANCIAL COMMITMENTS

The company had total guarantees and commitments at the balance sheet date of £220,207

(2024 - £256,500).