2022-10-012023-09-292023-09-29false11791997MAKING SMILES 2 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MAKING SMILES 2 LIMITED

Registered Number
11791997
(England and Wales)

Unaudited Financial Statements for the Period ended
29 September 2023

MAKING SMILES 2 LIMITED
Company Information
for the period from 1 October 2022 to 29 September 2023

Directors

JAISINGHANI, Aneel Kumar
JAISINGHANI, Shakantla

Registered Address

2 Burnham Avenue
Beaconsfield
HP9 2JA

Registered Number

11791997 (England and Wales)
MAKING SMILES 2 LIMITED
Balance Sheet as at
29 September 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Investment property31,220,927742,105
1,220,927742,105
Current assets
Debtors4100100
Cash at bank and on hand37,521-
37,621100
Creditors amounts falling due within one year5(1,252,246)(743,305)
Net current assets (liabilities)(1,214,625)(743,205)
Total assets less current liabilities6,302(1,100)
Net assets6,302(1,100)
Capital and reserves
Called up share capital100100
Profit and loss account6,202(1,200)
Shareholders' funds6,302(1,100)
The financial statements were approved and authorised for issue by the Board of Directors on 25 September 2024, and are signed on its behalf by:
JAISINGHANI, Aneel Kumar
Director
Registered Company No. 11791997
MAKING SMILES 2 LIMITED
Notes to the Financial Statements
for the period ended 29 September 2023

1.Accounting policies
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.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Investment property
Investment property, which is property held to earn rentals and/or capital appreciation is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The surplus or deficit on revaluation is recognised in profit and loss account. Where fair value cannot be achieved without undue cost or effort, investment property is accounted for as tangible fixed assets.
2.Average number of employees

20232022
Average number of employees during the year00
3.Investment property

£
Fair value at 01 October 22742,105
Additions478,822
At 29 September 231,220,927
4.Debtors: amounts due within one year

2023

2022

££
Other debtors100100
Total100100
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
5.Creditors: amounts due within one year

2023

2022

££
Amounts owed to related parties1,251,046-
Other creditors-742,105
Accrued liabilities and deferred income1,2001,200
Total1,252,246743,305
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Related party transactions
The amount owed to Impressions Orthodontics Limited is £1,164,046 and £87,000 to Makingsmiles Limited. A Jaisinghani is also a director of the above companies.