

			Company registration number:12130406






		SMILE LABO LIMITED

			FINANCIAL STATEMENTS

			FOR THE YEAR ENDED 31 July 2026



SMILE LABO LIMITED

BALANCE SHEET

AS AT 31 July 2026


		2026		2025
	Notes	£	£	£	£

FIXED ASSETS
Tangible assets	3		2,800		3,294

			2,800		3,294

CURRENT ASSETS
Stocks		1,036		1,350
Debtors	4	12,006		12,137
Cash at bank and in hand		5,366		15,565

		18,408		29,052

CREDITORS
Amounts falling due within one year	5	(937)		(1,195)

NET CURRENT ASSETS			17,471		27,857

TOTAL ASSETS LESS
CURRENT LIABILITIES			20,271		31,151

Creditors falling due after one year	6		(201,000)		(201,000)


NET ASSETS			(180,729)		(169,849)



CAPITAL AND RESERVES
Called-up equity share capital	7		100		100
Profit and loss account			(180,829)		(169,949)

SHAREHOLDERS FUNDS			(180,729)		(169,849)


For the year ending 31 July 2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.


The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of the accounts.


These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. Approved by the board of directors on 09 October 2026 and signed on its behalf.


The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small companies' regime.


..........................................................................
Ms Ayumi Kuwata

09 October 2026
The annexed notes form part of these financial statements.



SMILE LABO LIMITED

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 JULY 2026

	Share	Share	P and L	Revaluation	Other	Total
	Capital	Premium	Account	reserve	reserves	equity
	£	£	£	£	£	£
Balance at 1 August 2024	100	0	(158,562)	0	0	(158,462)

Changes in equity
Total Comprehensive Income	0	0	(11,387)	0	0	(11,387)
Balance at 31 July 2025	100	0	(169,949)	0	0	(169,849)

Changes in equity
Total comprehensive income	0	0	(10,880)	0	0	(10,880)
Balance at 31 July 2026	100	0	(180,829)	0	0	(180,729)

SMILE LABO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2026

Accounting policies

Statutory information

The company is registered in England and its registered number is 12130406. The company is a private company limited by shares. Its registered office is 6 St. Peters Place, Canterbury, England, CT1 2DB.

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention in accordance with the accounting policies set out below. These financial statements have been prepared in accordance with FRS102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Turnover

Turnover represents sales of goods net of VAT and trade discounts. Turnover is recognised when the goods are physically delivered to the customer.

Fixed Assets

Tangible fixed assets are stated at cost less depreciation. Depreciation i provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Plant and Machinery - 25% per annum of cost

Fixtures and Fittings - 15 % reducing balance basis

Land and buildings - 20% per annum of cost

Stocks and Work In Progress

Stock is valued at the lower of cost and net realisable value. Cost is determined on a first in first out basis. Net realisable value represents estimated selling price less costs to complete and sell. Provision is made for slow moving, obsolete or damaged stock where the net realisable value is less than cost.

Employees

The average number of persons employed by the company (including directors) during the year was 1.



3.	Tangible fixed assets

		Short Lease	Plant	F and F	Total

	Cost
	At start of period	2,454	552	7,424	10,430
	At end of period	2,454	552	7,424	10,430

	Depreciation
	At start of period	2,454	552	4,130	7,136
	Provided during the period	0	0	494	494
	At end of period	2,454	552	4,624	7,630

	Net Book Value
	At start of period	0	0	3,294	3,294
	At end of period	0	0	2,800	2,800

	Land and Building is capital expenditure on the leasehold property.



4.	Debtors
		2026	2025
		£	£
	Due within one year
	Prepayments and accrued income	12,006	12,137

		12,006	12,137



5.	Creditors due within one year
		2026	2025
		£	£

	Accruals and deferred income	937	1,196

		937	1,195

6.	Creditors due after one year
		2026	2025
		£	£

	Loan from directors	201,000	201,000

		201,000	201,000

	Directors current accounts £201,000 is the unsecured director's loan from Ms Ayumi Kuwata.


7.	Share capital	Alloted, Issued and fully paid
		Alloted, Issued and fully paid
		2026	2025
		£	£

	Ordinary shares of £1 each	100	100
	Total issued share capital	100	100





8.	Related Party Transactions
	During the year, the company paid rent total of £3600 to director's son.