/usr/share/telepathy/profiles/sms.profile is in kde-config-telepathy-accounts 4:17.12.3-0ubuntu1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 7 8 | <service xmlns="http://telepathy.freedesktop.org/wiki/service-profile-v1"
id="sms"
type="IM"
manager="pintxo"
protocol="sms"
icon="phone">
<name>SMS Messaging</name>
</service>
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