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2022-03-31 06140968 frs-core:UnlistedNon-exchangeTraded 2021-03-31 06140968 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-03-31 06140968 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 06140968 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 06140968 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 06140968 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 06140968 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 06140968 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 06140968 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 06140968 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-03-31 06140968 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2021-03-31 06140968 dpl-frs:Item4 2022-03-31 06140968 dpl-frs:CostSales dpl-frs:Item4 2021-04-01 2022-03-31 06140968 dpl-frs:CostSales dpl-frs:Item4 2021-03-31 06140968 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 06140968 dpl-frs:DistributionCosts dpl-frs:Item4 2021-04-01 2022-03-31 06140968 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-04-01 2022-03-31 06140968 dpl-frs:Item5 2021-04-01 2022-03-31 06140968 dpl-frs:Item5 2021-03-31 06140968 dpl-frs:Item5 2022-03-31 06140968 dpl-frs:CostSales dpl-frs:Item5 2021-04-01 2022-03-31 06140968 dpl-frs:CostSales dpl-frs:Item5 2021-03-31 06140968 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 06140968 dpl-frs:DistributionCosts dpl-frs:Item5 2021-04-01 2022-03-31 06140968 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-04-01 2022-03-31 06140968 dpl-frs:Item6 2021-04-01 2022-03-31 06140968 dpl-frs:Item6 2021-03-31 06140968 dpl-frs:Item6 2022-03-31 06140968 dpl-frs:CostSales dpl-frs:Item6 2021-04-01 2022-03-31 06140968 dpl-frs:CostSales dpl-frs:Item6 2021-03-31 06140968 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 06140968 dpl-frs:DistributionCosts dpl-frs:Item6 2021-04-01 2022-03-31 06140968 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-04-01 2022-03-31 06140968 dpl-frs:Item7 2021-04-01 2022-03-31 06140968 dpl-frs:Item7 2021-03-31 06140968 dpl-frs:Item7 2022-03-31 06140968 dpl-frs:CostSales dpl-frs:Item7 2021-04-01 2022-03-31 06140968 dpl-frs:CostSales dpl-frs:Item7 2021-03-31 06140968 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 06140968 dpl-frs:DistributionCosts dpl-frs:Item7 2021-04-01 2022-03-31 06140968 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-04-01 2022-03-31 06140968 dpl-frs:Item8 2021-04-01 2022-03-31 06140968 dpl-frs:Item8 2021-03-31 06140968 dpl-frs:Item8 2022-03-31 06140968 dpl-frs:CostSales dpl-frs:Item8 2021-04-01 2022-03-31 06140968 dpl-frs:CostSales dpl-frs:Item8 2021-03-31 06140968 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 06140968 dpl-frs:DistributionCosts dpl-frs:Item8 2021-04-01 2022-03-31 06140968 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-04-01 2022-03-31 06140968 dpl-frs:Item9 2021-04-01 2022-03-31 06140968 dpl-frs:Item9 2021-03-31 06140968 dpl-frs:Item9 2022-03-31 06140968 dpl-frs:CostSales dpl-frs:Item9 2021-04-01 2022-03-31 06140968 dpl-frs:CostSales dpl-frs:Item9 2021-03-31 06140968 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 06140968 dpl-frs:DistributionCosts dpl-frs:Item9 2021-04-01 2022-03-31 06140968 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-04-01 2022-03-31 06140968 dpl-frs:Item10 2021-04-01 2022-03-31 06140968 dpl-frs:Item10 2021-03-31 06140968 dpl-frs:Item10 2022-03-31 06140968 dpl-frs:CostSales dpl-frs:Item10 2021-04-01 2022-03-31 06140968 dpl-frs:CostSales dpl-frs:Item10 2021-03-31 06140968 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 06140968 dpl-frs:DistributionCosts dpl-frs:Item10 2021-04-01 2022-03-31 06140968 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-04-01 2022-03-31 06140968 dpl-frs:Item11 2021-04-01 2022-03-31 06140968 dpl-frs:Item11 2021-03-31 06140968 dpl-frs:Item11 2022-03-31 06140968 dpl-frs:CostSales dpl-frs:Item11 2021-04-01 2022-03-31 06140968 dpl-frs:CostSales dpl-frs:Item11 2021-03-31 06140968 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 06140968 dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-01 2022-03-31 06140968 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-01 2022-03-31 06140968 dpl-frs:Item12 2021-04-01 2022-03-31 06140968 dpl-frs:Item12 2021-03-31 06140968 dpl-frs:Item12 2022-03-31 06140968 dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 06140968 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 06140968 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 06140968 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 06140968 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 06140968 1 2021-04-01 2022-03-31 06140968 frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 06140968
Ultrasmile Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 06140968
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 383,387 367,960
383,387 367,960
CURRENT ASSETS
Stocks 6 3,000 35,000
Debtors 7 - 51,003
Cash at bank and in hand 71,241 131,119
74,241 217,122
Creditors: Amounts Falling Due Within One Year 8 (182,138 ) (211,542 )
NET CURRENT ASSETS (LIABILITIES) (107,897 ) 5,580
TOTAL ASSETS LESS CURRENT LIABILITIES 275,490 373,540
Creditors: Amounts Falling Due After More Than One Year 9 (252,510 ) (272,029 )
NET ASSETS 22,980 101,511
CAPITAL AND RESERVES
Called up share capital 11 102 102
Profit and Loss Account 22,878 101,409
SHAREHOLDERS' FUNDS 22,980 101,511
Page 1
Page 2
For the year ending 31 March 2023 the company was entitled to exemption from audit 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
K D Nghiem
Director
02/03/2024
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Ultrasmile Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06140968 . The registered office is Bank House, 81 St Judes Road, Englefield Green, Surrey, TW20 0DF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Turnover
Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due. Where a contract has only been partially completed at the balance sheet date turnover represents the value of the service provided to date based on a proportion of the total expected consideration at completion.
Where payments are received from customers in advance of services provided, the amounts are recorded as Deferred Income and included as part of Creditors due within one year. 
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life. Goodwill has been fully amortised.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold Not depreciated
Plant & Machinery 25% on cost and 20% on cost
2.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period. 
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
Page 3
Page 4
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. 
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 23 (2022: 14)
23 14
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2022 515,247
As at 31 March 2023 515,247
Amortisation
As at 1 April 2022 515,247
As at 31 March 2023 515,247
Net Book Value
As at 31 March 2023 -
As at 1 April 2022 -
Page 4
Page 5
5. Tangible Assets
Land & Buildings Plant & Machinery etc. Total
£ £ £
Cost
As at 1 April 2022 338,964 500,684 839,648
Additions - 25,429 25,429
As at 31 March 2023 338,964 526,113 865,077
Depreciation
As at 1 April 2022 - 471,688 471,688
Provided during the period - 10,002 10,002
As at 31 March 2023 - 481,690 481,690
Net Book Value
As at 31 March 2023 338,964 44,423 383,387
As at 1 April 2022 338,964 28,996 367,960
6. Stocks
2023 2022
£ £
Stock 3,000 35,000
3,000 35,000
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 51,003
- 51,003
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 54,355 46,952
Bank loans and overdrafts 42,971 60,246
Corporation tax 59,305 68,266
...CONTINUED
Page 5
Page 6
Other taxes and social security 3,990 3,629
Other creditors 18,331 29,653
Accruals and deferred income 3,186 2,796
182,138 211,542
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 43,291 30,579
Bank loans 130,052 137,283
CBI Loan 79,167 104,167
252,510 272,029
The CBI loan is part of the Coronavirus Business Interruption Loan Scheme that was launched on 23 March 2020. The scheme provides financial support to smaller businesses affected by COVID-19. The goverment guarantees 80% of the finance to the lender and pays interest and any fees for the first 12 months. This loan has a term of 72 months and the effective interest rate is 2.13%. 
10. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 43,291 30,579
43,291 30,579
43,291 30,579
11. Share Capital
2023 2022
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1 each 100 100
1 Ordinary A shares of £ 1 each 1 1
1 Ordinary B shares of £ 1 each 1 1
102 102
12. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 305,000 432,000
305,000 432,000
Page 6
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13. Related Party Transactions
During the year the company paid its directors, remuneration of £23,793 (2022: £17,680).
Dividends of £305,000 was paid to the shareholders of the company (2022: £432,000).
The controlling parties are the company directors by virtue of their shareholdings.
Page 7