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REGISTERED NUMBER: 13270769 (England and Wales)















UNIQUE SMILE GROUP LIMITED

Unaudited Financial Statements for the Year Ended 31 March 2023






UNIQUE SMILE GROUP LIMITED (REGISTERED NUMBER: 13270769)






Contents of the Financial Statements
for the year ended 31 March 2023




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 5


UNIQUE SMILE GROUP LIMITED

Company Information
for the year ended 31 March 2023







Director: Dr B Nathwani





Registered office: 19 Priory Road
Alcester
Warwickshire
B49 5DX





Registered number: 13270769 (England and Wales)





Accountants: Haines Watts South East LLP
5-6 Greenfield Crescent
Edgbaston
Birmingham
West Midlands
B15 3BE

UNIQUE SMILE GROUP LIMITED (REGISTERED NUMBER: 13270769)

Balance Sheet
31 March 2023

2023 2022
Notes £ £ £ £
Fixed assets
Intangible assets 4 132,520 159,024
Tangible assets 5 90,869 36,223
223,389 195,247

Current assets
Debtors 6 361,829 12,116
Cash at bank and in hand 420,353 467,823
782,182 479,939
Creditors
Amounts falling due within one year 7 150,731 289,320
Net current assets 631,451 190,619
Total assets less current liabilities 854,840 385,866

Provisions for liabilities 4,889 6,882
Net assets 849,951 378,984

Capital and reserves
Called up share capital 100 100
Retained earnings 849,851 378,884
849,951 378,984

UNIQUE SMILE GROUP LIMITED (REGISTERED NUMBER: 13270769)

Balance Sheet - continued
31 March 2023


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 November 2023 and were signed by:





Dr B Nathwani - Director


UNIQUE SMILE GROUP LIMITED (REGISTERED NUMBER: 13270769)

Notes to the Financial Statements
for the year ended 31 March 2023

1. Statutory information

Unique Smile Group 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.

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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 25% on reducing balance
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

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.

3. Employees and directors

The average number of employees during the year was 13 (2022 - 6 ) .

UNIQUE SMILE GROUP LIMITED (REGISTERED NUMBER: 13270769)

Notes to the Financial Statements - continued
for the year ended 31 March 2023

4. Intangible fixed assets
Goodwill
£
Cost
At 1 April 2022
and 31 March 2023 318,048
Amortisation
At 1 April 2022 159,024
Charge for year 26,504
At 31 March 2023 185,528
Net book value
At 31 March 2023 132,520
At 31 March 2022 159,024

5. Tangible fixed assets
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£ £ £ £
Cost
At 1 April 2022 21,718 - 25,469 47,187
Additions 2,627 - 528 3,155
Reclassification/transfer 150,221 6,278 - 156,499
At 31 March 2023 174,566 6,278 25,997 206,841
Depreciation
At 1 April 2022 5,326 - 5,638 10,964
Charge for year 20,420 514 8,579 29,513
Reclassification/transfer 71,788 3,707 - 75,495
At 31 March 2023 97,534 4,221 14,217 115,972
Net book value
At 31 March 2023 77,032 2,057 11,780 90,869
At 31 March 2022 16,392 - 19,831 36,223

6. Debtors: amounts falling due within one year
2023 2022
£ £
Other debtors 361,069 12,016
Called up share capital not paid 100 100
Prepayments 660 -
361,829 12,116

7. Creditors: amounts falling due within one year
2023 2022
£ £
Trade creditors 12,348 9,084
Taxation and social security 124,239 87,210
Other creditors 14,144 193,026
150,731 289,320