2022-04-012023-03-312023-03-31false13480245SBSMILE LIMITED2023-11-06iso4217:GBPxbrli:pure134802452022-04-01134802452023-03-31134802452022-04-012023-03-31134802452021-06-28134802452022-03-31134802452021-06-282022-03-3113480245bus:SmallEntities2022-04-012023-03-3113480245bus:AuditExempt-NoAccountantsReport2022-04-012023-03-3113480245bus:FullAccounts2022-04-012023-03-3113480245bus:PrivateLimitedCompanyLtd2022-04-012023-03-3113480245core:WithinOneYear2023-03-3113480245core:AfterOneYear2023-03-3113480245core:WithinOneYear2022-03-3113480245core:AfterOneYear2022-03-3113480245core:ShareCapital2023-03-3113480245core:SharePremium2023-03-3113480245core:RevaluationReserve2023-03-3113480245core:OtherReservesSubtotal2023-03-3113480245core:RetainedEarningsAccumulatedLosses2023-03-3113480245core:ShareCapital2022-03-3113480245core:SharePremium2022-03-3113480245core:RevaluationReserve2022-03-3113480245core:OtherReservesSubtotal2022-03-3113480245core:RetainedEarningsAccumulatedLosses2022-03-3113480245core:LandBuildings2023-03-3113480245core:PlantMachinery2023-03-3113480245core:Vehicles2023-03-3113480245core:FurnitureFittings2023-03-3113480245core:OfficeEquipment2023-03-3113480245core:NetGoodwill2023-03-3113480245core:IntangibleAssetsOtherThanGoodwill2023-03-3113480245core:ListedExchangeTraded2023-03-3113480245core:UnlistedNon-exchangeTraded2023-03-3113480245core:LandBuildings2022-03-3113480245core:PlantMachinery2022-03-3113480245core:Vehicles2022-03-3113480245core:FurnitureFittings2022-03-3113480245core:OfficeEquipment2022-03-3113480245core:NetGoodwill2022-03-3113480245core:IntangibleAssetsOtherThanGoodwill2022-03-3113480245core:ListedExchangeTraded2022-03-3113480245core:UnlistedNon-exchangeTraded2022-03-3113480245core:LandBuildings2022-04-012023-03-3113480245core:PlantMachinery2022-04-012023-03-3113480245core:Vehicles2022-04-012023-03-3113480245core:FurnitureFittings2022-04-012023-03-3113480245core:OfficeEquipment2022-04-012023-03-3113480245core:NetGoodwill2022-04-012023-03-3113480245core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3113480245core:ListedExchangeTraded2022-04-012023-03-3113480245core:UnlistedNon-exchangeTraded2022-04-012023-03-3113480245core:MoreThanFiveYears2022-04-012023-03-3113480245core:Non-currentFinancialInstruments2023-03-3113480245core:Non-currentFinancialInstruments2022-03-3113480245dpl:CostSales2022-04-012023-03-3113480245dpl:DistributionCosts2022-04-012023-03-3113480245core:LandBuildings2022-04-012023-03-3113480245core:PlantMachinery2022-04-012023-03-3113480245core:Vehicles2022-04-012023-03-3113480245core:FurnitureFittings2022-04-012023-03-3113480245core:OfficeEquipment2022-04-012023-03-3113480245dpl:AdministrativeExpenses2022-04-012023-03-3113480245core:NetGoodwill2022-04-012023-03-3113480245core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3113480245dpl:GroupUndertakings2022-04-012023-03-3113480245dpl:ParticipatingInterests2022-04-012023-03-3113480245dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3113480245core:ListedExchangeTraded2022-04-012023-03-3113480245dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3113480245core:UnlistedNon-exchangeTraded2022-04-012023-03-3113480245dpl:CostSales2021-06-282022-03-3113480245dpl:DistributionCosts2021-06-282022-03-3113480245core:LandBuildings2021-06-282022-03-3113480245core:PlantMachinery2021-06-282022-03-3113480245core:Vehicles2021-06-282022-03-3113480245core:FurnitureFittings2021-06-282022-03-3113480245core:OfficeEquipment2021-06-282022-03-3113480245dpl:AdministrativeExpenses2021-06-282022-03-3113480245core:NetGoodwill2021-06-282022-03-3113480245core:IntangibleAssetsOtherThanGoodwill2021-06-282022-03-3113480245dpl:GroupUndertakings2021-06-282022-03-3113480245dpl:ParticipatingInterests2021-06-282022-03-3113480245dpl:GroupUndertakingscore:ListedExchangeTraded2021-06-282022-03-3113480245core:ListedExchangeTraded2021-06-282022-03-3113480245dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-06-282022-03-3113480245core:UnlistedNon-exchangeTraded2021-06-282022-03-3113480245core:NetGoodwill2023-03-3113480245core:IntangibleAssetsOtherThanGoodwill2023-03-3113480245core:LandBuildings2023-03-3113480245core:PlantMachinery2023-03-3113480245core:Vehicles2023-03-3113480245core:FurnitureFittings2023-03-3113480245core:OfficeEquipment2023-03-3113480245core:AfterOneYear2023-03-3113480245core:WithinOneYear2023-03-3113480245core:ListedExchangeTraded2023-03-3113480245core:UnlistedNon-exchangeTraded2023-03-3113480245core:ShareCapital2023-03-3113480245core:SharePremium2023-03-3113480245core:RevaluationReserve2023-03-3113480245core:OtherReservesSubtotal2023-03-3113480245core:RetainedEarningsAccumulatedLosses2023-03-3113480245core:NetGoodwill2022-03-3113480245core:IntangibleAssetsOtherThanGoodwill2022-03-3113480245core:LandBuildings2022-03-3113480245core:PlantMachinery2022-03-3113480245core:Vehicles2022-03-3113480245core:FurnitureFittings2022-03-3113480245core:OfficeEquipment2022-03-3113480245core:AfterOneYear2022-03-3113480245core:WithinOneYear2022-03-3113480245core:ListedExch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SBSMILE LIMITED

Registered Number
13480245
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

SBSMILE LIMITED
Company Information
for the year from 1 April 2022 to 31 March 2023

Directors

BISSASU, Sami
SALEM, Manal

Registered Address

Fulford Lodge 1 Heslington Lane
Fulford
York
YO10 4HW

Registered Number

13480245 (England and Wales)
SBSMILE LIMITED
Statement of Financial Position
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets7923766
923766
Current assets
Debtors929,6576,897
Cash at bank and on hand46,57721,390
76,23428,287
Creditors amounts falling due within one year10(18,549)(14,402)
Net current assets (liabilities)57,68513,885
Total assets less current liabilities58,60814,651
Net assets58,60814,651
Capital and reserves
Called up share capital200100
Profit and loss account58,40814,551
Shareholders' funds58,60814,651
The financial statements were approved and authorised for issue by the Board of Directors on 6 November 2023, and are signed on its behalf by:
BISSASU, Sami
Director
SALEM, Manal
Director

Registered Company No. 13480245
SBSMILE LIMITED
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
3.Principal activities
The principal activity of the company during the year was that of dentistry.
4.Basis of measurement used in financial statements
The financial statements have been prepared on the historical cost basis.
5.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling, which is the functional currency of the entity.
Property, plant and equipment policy
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Revenue recognition policy
The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year end date is recognised by reference to the state of completion.
Taxation policy
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.
Going concern
Following the challenges arising as a consequence of the Covid-19 pandemic in 2020/21, more latterly the UK economy has been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company’s trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it, and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.
6.Employee information

20232022
Average number of employees during the year20
7.Property, plant and equipment

Plant & machinery

Total

££
Cost or valuation
At 01 April 22901901
Additions340340
At 31 March 231,2411,241
Depreciation and impairment
At 01 April 22135135
Charge for year183183
At 31 March 23318318
Net book value
At 31 March 23923923
At 31 March 22766766
8.Description of nature of transactions and balances with related parties
During the year the directors made available a loan to the company. At the year end the balance of the loan was £3,809.
9.Debtors

2023

2022

££
Trade debtors / trade receivables28,4276,897
Prepayments and accrued income1,230-
Total29,6576,897
10.Creditors within one year

2023

2022

££
Trade creditors / trade payables2,167-
Taxation and social security12,5724,108
Other creditors3,81010,084
Accrued liabilities and deferred income-210
Total18,54914,402