Caseware UK (AP4) 2023.0.135 2023.0.135 dental practice activities2023-04-01false98truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 10332332 2023-04-01 2024-03-31 10332332 2022-04-01 2023-03-31 10332332 2024-03-31 10332332 2023-03-31 10332332 c:Director1 2023-04-01 2024-03-31 10332332 d:FurnitureFittings 2023-04-01 2024-03-31 10332332 d:FurnitureFittings 2024-03-31 10332332 d:FurnitureFittings 2023-03-31 10332332 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 10332332 d:ComputerEquipment 2023-04-01 2024-03-31 10332332 d:ComputerEquipment 2024-03-31 10332332 d:ComputerEquipment 2023-03-31 10332332 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 10332332 d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 10332332 d:CurrentFinancialInstruments 2024-03-31 10332332 d:CurrentFinancialInstruments 2023-03-31 10332332 d:Non-currentFinancialInstruments 2024-03-31 10332332 d:Non-currentFinancialInstruments 2023-03-31 10332332 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 10332332 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 10332332 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 10332332 d:Non-currentFinancialInstruments d:AfterOneYear 2023-03-31 10332332 d:ShareCapital 2024-03-31 10332332 d:ShareCapital 2023-03-31 10332332 d:RetainedEarningsAccumulatedLosses 2024-03-31 10332332 d:RetainedEarningsAccumulatedLosses 2023-03-31 10332332 c:FRS102 2023-04-01 2024-03-31 10332332 c:AuditExemptWithAccountantsReport 2023-04-01 2024-03-31 10332332 c:FullAccounts 2023-04-01 2024-03-31 10332332 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 10332332 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure
Registered number: 10332332













Clean Smile Limited

Financial statements
Information for filing with the registrar

31 March 2024




 
Clean Smile Limited
 
 
  
Chartered accountants' report to the director on the preparation of the unaudited statutory financial statements of Clean Smile Limited for the year ended 31 March 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Clean Smile Limited for the year ended 31 March 2024 which comprise  the balance sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the director of Clean Smile Limited in accordance with the terms of our engagement letter dated 9 September 2019Our work has been undertaken solely to prepare for your approval the financial statements of Clean Smile Limited and state those matters that we have agreed to state to the director of Clean Smile Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Clean Smile Limited and its director for our work or for this report. 

It is your duty to ensure that Clean Smile Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Clean Smile Limited. You consider that Clean Smile Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Clean Smile Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  


UNW LLP
Chartered Accountants
Citygate
St James' Boulevard
Newcastle upon Tyne
NE1 4JE
13 November 2024
1

 
Clean Smile Limited


Balance sheet
At 31 March 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
58,962
63,486

  
58,962
63,486

Current assets
  

Stocks
  
10,704
8,093

Debtors
 5 
361,994
336,518

Cash at bank and in hand
  
39,435
56,447

  
412,133
401,058

Creditors: amounts falling due within one year
 6 
(110,535)
(99,563)

Net current assets
  
 
 
301,598
 
 
301,495

Total assets less current liabilities
  
360,560
364,981

Creditors: amounts falling due after more than one year
 7 
(36,342)
(52,443)

Provisions for liabilities
  

Deferred tax
  
(13,079)
(14,495)

Net assets
  
311,139
298,043


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
311,138
298,042

Shareholders' funds
  
311,139
298,043


2

 
Clean Smile Limited

    
Balance sheet (continued)
At 31 March 2024

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 13 November 2024.




Y S V Amin
Director

Registered number: 10332332
The notes on pages 4 to 7 form part of these financial statements. 

3

 
Clean Smile Limited
 
 

Notes to the financial statements
Year ended 31 March 2024

1.


General information

Clean Smile Limited ('the company') is a private company limited by shares, incorporated and domiciled in the United Kingdom and registered in England. The address of the registered office is given in the company information page of this annual report.

2.Accounting policies

 
2.1

Statement of compliance

The financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard' applicable in the United Kingdom and the Republic of Ireland' (FRS 102) and the Companies act 2006.

 
2.2

Revenue

The turnover shown in the profit and loss account represents NHS contract income, private fees and capitation schemes income receivable during the period.

 
2.3

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

4

 
Clean Smile Limited
 

 
Notes to the financial statements
Year ended 31 March 2024

2.Accounting policies (continued)


2.5
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures and fittings
-
25%
reducing balance
Computer equipment
-
20%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.7

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 9 (2023 - 8).

5

 
Clean Smile Limited
 
 

Notes to the financial statements
Year ended 31 March 2024

4.


Tangible fixed assets





Fixtures and fittings
Computer equipment
Total

£
£
£



Cost 


At 1 April 2023
131,691
4,190
135,881


Additions
6,166
5,943
12,109



At 31 March 2024

137,857
10,133
147,990



Depreciation


At 1 April 2023
71,052
1,343
72,395


Charge for the year on owned assets
15,341
1,292
16,633



At 31 March 2024

86,393
2,635
89,028



Net book value



At 31 March 2024
51,464
7,498
58,962



At 31 March 2023
60,639
2,847
63,486

6

 
Clean Smile Limited
 
 

Notes to the financial statements
Year ended 31 March 2024

5.


Debtors

2024
2023
£
£


Trade debtors
5,677
2,875

Amounts owed by joint ventures and associated undertakings
152,611
102,412

Other debtors
203,706
231,231

361,994
336,518



6.


Creditors: amounts falling due within one year

2024
2023
£
£

Bank loans
5,000
5,000

Trade creditors
27,938
2,056

Corporation tax
39,517
24,388

Other taxation and social security
2,465
1,456

Obligations under finance lease and hire purchase contracts
16,219
20,696

Other creditors
14,074
8,397

Accruals and deferred income
5,322
37,570

110,535
99,563



7.


Creditors: amounts falling due after more than one year

2024
2023
£
£

Bank loans
30,000
35,000

Net obligations under finance leases and hire purchase contracts
6,342
17,443

36,342
52,443



8.


Related party transactions

During the year, the company operated on normal commercial terms with Stonebuild Developments Limited. The amount owed from Stonebuild Developments Limited at 31 March 2024 was £152,611 (2023: £102,412 owed from Stonebuild Developments Limited).
During the year, the company operated on normal commercial terms with RSJ Estate Development Limited. The amount owed from RSJ Estate Developement Limited at 31 March 2024 was £190,000 (2023: £190,000 owed from RSJ Estate Development Limited).

 
7