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Registered Number: 12005347
England and Wales

 

 

 

HEALTHY SMILE CARE LTD


Unaudited Filleted Accounts
 


Period of accounts

Start date: 01 June 2023

End date: 31 May 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 531    749 
531    749 
Current assets      
Debtors 4 3,398    3,807 
Cash at bank and in hand 18,242    18,442 
21,640    22,249 
Creditors: amount falling due within one year 5 (13,631)   (17,244)
Net current assets 8,009    5,005 
 
Total assets less current liabilities 8,540    5,754 
Provisions for liabilities 6 (101)   (172)
Net assets 8,439    5,582 
 

Capital and reserves
     
Called up share capital 7 150    150 
Profit and loss account 8,289    5,432 
Shareholders' funds 8,439    5,582 
 


For the year ended 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 13 September 2024 and were signed on its behalf by:


-------------------------------
Gulab Singh Singh
Director
1
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 June 2022 150  150 
Profit for the year 17,432  17,432 
Total comprehensive income for the year 17,432  17,432 
Dividends (12,000) (12,000)
Total investments by and distributions to owners (12,000) (12,000)
At 31 May 2023 150  5,432  5,582 
At 01 June 2023 150  5,432  5,582 
Profit for the year 12,857  12,857 
Total comprehensive income for the year 12,857  12,857 
Dividends (10,000) (10,000)
Total investments by and distributions to owners (10,000) (10,000)
At 31 May 2024 150  8,289  8,439 
2
General Information
HEALTHY SMILE CARE LTD is a private company, limited by shares, registered in England and Wales, registration number 12005347, registration address 138 London Road, Peterborough, PE2 9DP.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Reducing Balance
Computer Equipment 33% Straight Line
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 2 (2023 : 0).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Computer Equipment   Total
  £   £   £
At 01 June 2023 365    446    811 
Additions    
Disposals    
At 31 May 2024 365    446    811 
Depreciation
At 01 June 2023 13    49    62 
Charge for year 71    147    218 
On disposals    
At 31 May 2024 84    196    280 
Net book values
Closing balance as at 31 May 2024 281    250    531 
Opening balance as at 01 June 2023 352    397    749 


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 3,398    3,807 
3,398    3,807 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 26    52 
Corporation Tax 3,052    3,951 
PAYE & Social Security 19    33 
Directors' Loan Accounts 10,534    13,208 
13,631    17,244 

6.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 101    172 
101    172 

7.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Ordinary shares of £1.00 each 100    100 
50 Ordinary Class A shares of £1.00 each 50    50 
150    150 

3