2022-10-012023-09-292023-09-29false09212505MAKINGSMILES 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MAKINGSMILES LTD

Registered Number
09212505
(England and Wales)

Unaudited Financial Statements for the Period ended
29 September 2023

MAKINGSMILES LTD
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

09212505 (England and Wales)
MAKINGSMILES LTD
Balance Sheet as at
29 September 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Investments3100100
100100
Current assets
Debtors4212,000192,000
Cash at bank and on hand17,1387,290
229,138199,290
Creditors amounts falling due within one year5(221,817)(194,109)
Net current assets (liabilities)7,3215,181
Total assets less current liabilities7,4215,281
Net assets7,4215,281
Capital and reserves
Called up share capital100100
Profit and loss account7,3215,181
Shareholders' funds7,4215,281
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. 09212505
MAKINGSMILES LTD
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.
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees

20232022
Average number of employees during the year00
3.Fixed asset investments

Investments in groups1

Total

££
Cost or valuation
At 01 October 22100100
At 29 September 23100100
Net book value
At 29 September 23100100
At 30 September 22100100

Notes

1Investments in group undertakings and participating interests
4.Debtors: amounts due within one year

2023

2022

££
Amounts owed by group undertakings87,000-
Other debtors125,000192,000
Total212,000192,000
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 parties218,6304,794
Other creditors1,988188,115
Accrued liabilities and deferred income1,1991,200
Total221,817194,109
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.Guarantees provided on behalf of directors
Director`s current account is a credit balance of £1,988 (2022: £1,016) relates to director, A Jaisinghani. RELATED PARTY DISCLOSURES The amount owed to Impressions Orthodontics Limited is £218,630 (2022: £4,794). The amount owed by Making Smiles 2 Limited is £87,000. A Jaisinghani is also a director of the above companies.