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REGISTERED NUMBER: 12974017 (England and Wales)















Unaudited Financial Statements

for the Period 1 April 2023 to 31 May 2024

for

Tooth Club Southend Limited

Tooth Club Southend Limited (Registered number: 12974017)






Contents of the Financial Statements
for the Period 1 April 2023 to 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Tooth Club Southend Limited

Company Information
for the Period 1 April 2023 to 31 May 2024







Directors: K Thakker
Dr S Jalal Jalali





Secretary: K Thakker





Registered office: The Brentano Suite
720 Centennial Avenue
Elstree
Borehamwood
WD6 3SY





Registered number: 12974017 (England and Wales)





Accountants: BYB Accountancy Ltd
Incorporated Financial Accountants
39 Cardiff Road
Llandaff
Cardiff
South Glamorgan
CF5 2DP

Tooth Club Southend Limited (Registered number: 12974017)

Balance Sheet
31 May 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Intangible assets 4 - 4,932
Tangible assets 5 275,546 298,963
275,546 303,895

Current assets
Stocks 15,621 10,000
Debtors 6 88,117 65,078
Cash at bank 8,789 10,097
112,527 85,175
Creditors
Amounts falling due within one year 7 189,760 416,611
Net current liabilities (77,233 ) (331,436 )
Total assets less current liabilities 198,313 (27,541 )

Capital and reserves
Called up share capital 100 100
Retained earnings 198,213 (27,641 )
198,313 (27,541 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 4 September 2024 and were signed on its behalf by:




K Thakker - Director


Tooth Club Southend Limited (Registered number: 12974017)

Notes to the Financial Statements
for the Period 1 April 2023 to 31 May 2024

1. STATUTORY INFORMATION

Tooth Club Southend 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 2022, is being amortised evenly over its estimated useful life of three 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.
Improvements to property - 10% on cost
Plant and machinery - 10% on cost
Fixtures and fittings - 10% on cost
Computer equipment - 33% on cost

Stocks
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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the period 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.


Tooth Club Southend Limited (Registered number: 12974017)

Notes to the Financial Statements - continued
for the Period 1 April 2023 to 31 May 2024

2. ACCOUNTING POLICIES - continued
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 period 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 period was 10 (2023 - 9 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
Cost
At 1 April 2023 9,344
Impairments (3,399 )
At 31 May 2024 5,945
Amortisation
At 1 April 2023 4,412
Amortisation for period 1,533
At 31 May 2024 5,945
Net book value
At 31 May 2024 -
At 31 March 2023 4,932

Tooth Club Southend Limited (Registered number: 12974017)

Notes to the Financial Statements - continued
for the Period 1 April 2023 to 31 May 2024

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
Cost
At 1 April 2023 146,810 191,163 1,578 3,892 343,443
Additions 300 377 - - 677
At 31 May 2024 147,110 191,540 1,578 3,892 344,120
Depreciation
At 1 April 2023 14,681 28,674 347 778 44,480
Charge for period 12,697 11,397 - - 24,094
At 31 May 2024 27,378 40,071 347 778 68,574
Net book value
At 31 May 2024 119,732 151,469 1,231 3,114 275,546
At 31 March 2023 132,129 162,489 1,231 3,114 298,963

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 60,190 14,158
Other debtors 27,927 50,920
88,117 65,078

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 39,884 42,749
Amounts owed to group undertakings 60,427 -
Other creditors 89,449 373,862
189,760 416,611

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Company received £1,119 loan write off from Tooth Club London Ltd which Mr K Thakkar is a director of.

9. ULTIMATE CONTROLLING PARTY

The controlling party is Tooth club group Ltd.