2023-03-012024-02-292024-02-29false09984804SMILECARE (EWELL) 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SMILECARE (EWELL) LIMITED

Registered Number
09984804
(England and Wales)

Unaudited Financial Statements for the Year ended
29 February 2024

SMILECARE (EWELL) LIMITED
Company Information
for the year from 1 March 2023 to 29 February 2024

Directors

Jagmohan Singh Chawla
Manmohan Singh Chawla

Company Secretary

CHAWLA, Jagmohan Singh

Registered Address

2nd Floor Grove House
55 Lowlands Road
Harrow
HA1 3AW

Registered Number

09984804 (England and Wales)
SMILECARE (EWELL) LIMITED
Balance Sheet as at
29 February 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets322,93226,978
22,93226,978
Current assets
Debtors415,65910,348
Cash at bank and on hand11,17425,712
26,83336,060
Creditors amounts falling due within one year5(36,540)(36,480)
Net current assets (liabilities)(9,707)(420)
Total assets less current liabilities13,22526,558
Net assets13,22526,558
Capital and reserves
Called up share capital150,000150,000
Profit and loss account(136,775)(123,442)
Shareholders' funds13,22526,558
The financial statements were approved and authorised for issue by the Board of Directors on 27 November 2024, and are signed on its behalf by:
Jagmohan Singh Chawla
Director
Manmohan Singh Chawla
Director

Registered Company No. 09984804
SMILECARE (EWELL) LIMITED
Notes to the Financial Statements
for the year ended 29 February 2024

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.
Basis of preparation
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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
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.
Tangible fixed assets and depreciation
Tangible fixed assets are initially stated at cost and subsequently at cost less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Fixtures and fittings15
Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Basic financial liabilities Basic financial liabilities, including creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20242023
Average number of employees during the year33
3.Tangible fixed assets

Fixtures & fittings

Total

££
Cost or valuation
At 01 March 2371,53071,530
At 29 February 2471,53071,530
Depreciation and impairment
At 01 March 2344,55244,552
Charge for year4,0464,046
At 29 February 2448,59848,598
Net book value
At 29 February 2422,93222,932
At 28 February 2326,97826,978
4.Debtors: amounts due within one year

2024

2023

££
Other debtors15,65910,348
Total15,65910,348
5.Creditors: amounts due within one year

2024

2023

££
Other creditors35,28035,280
Accrued liabilities and deferred income1,2601,200
Total36,54036,480
6.Related party transactions
Included in other debtors falling due within one year is an amount of £8,666 (2023 : £6,011) due from Brightsmile Dental Care Ltd, a company connected to the directors. Included in other debtors falling due within one year is an amount of £6,992 (2023 : £4,337) due from Brightsmile Tadworth, a partnership connected to the directors. Included in other creditors at the year end is an amount of £35,280 (2023: £35,280) due to the directors.