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REGISTERED NUMBER: 06491798 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

White Smiles Limited

White Smiles Limited (Registered number: 06491798)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


White Smiles Limited

Company Information
for the Year Ended 31 March 2024







DIRECTOR: Ms Suneeta Wahule



REGISTERED OFFICE: Unit 3 Cedar Court
1 Royal Oak Yard
London
SE1 3GA



REGISTERED NUMBER: 06491798 (England and Wales)



ACCOUNTANTS: ElanTax.com
Unit 3 Cedar Court
1 Royal Oak Yard
London
SE1 3GA



BANKERS: Lloyds Bank plc
Birmingham OSC, Ariel House
2138 Coventry Road
Sheldon
Birmingham
B26 3JW

White Smiles Limited (Registered number: 06491798)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 369,262 13,272
369,262 13,272

CURRENT ASSETS
Stocks 6,168 7,200
Debtors 6 461,338 753,348
Cash at bank and in hand 11,438 14,447
478,944 774,995
CREDITORS
Amounts falling due within one year 7 157,145 187,227
NET CURRENT ASSETS 321,799 587,768
TOTAL ASSETS LESS CURRENT
LIABILITIES

691,061

601,040

CREDITORS
Amounts falling due after more than one
year

8

21,672

31,672
NET ASSETS 669,389 569,368

CAPITAL AND RESERVES
Called up share capital 2,100 2,100
Retained earnings 667,289 567,268
669,389 569,368

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

White Smiles Limited (Registered number: 06491798)

Balance Sheet - continued
31 March 2024


The 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.

The financial statements were approved by the director and authorised for issue on 24 December 2024 and were signed by:





Ms Suneeta Wahule - Director


White Smiles Limited (Registered number: 06491798)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

White Smiles Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Fees receivable is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2023 - 10 ) .

White Smiles Limited (Registered number: 06491798)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 479,998
AMORTISATION
At 1 April 2023
and 31 March 2024 479,998
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 -

5. TANGIBLE FIXED ASSETS
Improvements
Long to Plant and
leasehold property machinery
£    £    £   
COST
At 1 April 2023 1 - 119,800
Additions - 351,251 -
At 31 March 2024 1 351,251 119,800
DEPRECIATION
At 1 April 2023 - - 115,605
Charge for year - 35,125 839
At 31 March 2024 - 35,125 116,444
NET BOOK VALUE
At 31 March 2024 1 316,126 3,356
At 31 March 2023 1 - 4,195

White Smiles Limited (Registered number: 06491798)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

5. TANGIBLE FIXED ASSETS - continued

Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 April 2023 - 18,144 137,945
Additions 25,032 28,116 404,399
At 31 March 2024 25,032 46,260 542,344
DEPRECIATION
At 1 April 2023 - 9,068 124,673
Charge for year 5,006 7,439 48,409
At 31 March 2024 5,006 16,507 173,082
NET BOOK VALUE
At 31 March 2024 20,026 29,753 369,262
At 31 March 2023 - 9,076 13,272

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 10,987 13,604
Amounts owed by group undertakings 334,715 622,822
Other debtors 106,024 106,024
Prepayments 9,612 10,898
461,338 753,348

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade creditors 4,962 9,135
Tax 11,096 45,560
Social security and other taxes 3,199 3,935
Wages & Salaries Ctrl - 1,060
Pension control 523 498
Other creditors 101,524 101,524
Associate control 14,352 15,649
Directors' current accounts 21,489 9,866
157,145 187,227

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.24 31.3.23
£    £   
Bounce back loan 21,672 31,672

White Smiles Limited (Registered number: 06491798)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

9. RELATED PARTY DISCLOSURES

The company was under the control of White Smiles Holdings Limited for the this year. Dr Suneeta Wahule is the managing director of both companies.
The majority of the company's share capital is held by White Smiles Holdings Limited - 99%. Dr Suneeta Wahule has a material interest in White Smiles Holdings Limited.

10. ULTIMATE CONTROLLING PARTY

White Smiles Holdings Limited is the ultimate parent company