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REGISTERED NUMBER: 08397332 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

Creating Smiles Ltd

Creating Smiles Ltd (Registered number: 08397332)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


Creating Smiles Ltd

Company Information
for the Year Ended 30 September 2024







DIRECTORS: Dr V V Belur
Mrs S V Belur
Mr Y Belur
Ms K Belur





REGISTERED OFFICE: Belur Orthodontics
The Aylesbury Studio
54-56 Cambridge Street
Aylesbury
Buckinghamshire
HP20 1RS





REGISTERED NUMBER: 08397332 (England and Wales)





ACCOUNTANTS: DUX Advisory Limited
Chartered Accountants
Kennel Club House
Gatehouse Way
Aylesbury
Buckinghamshire
HP19 8DB

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Creating Smiles Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Creating Smiles Ltd for the year ended 30 September 2024 which comprise the Statement of Income and Retained Earnings, 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Creating Smiles Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Creating Smiles Ltd and state those matters that we have agreed to state to the Board of Directors of Creating Smiles Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Creating Smiles Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Creating Smiles Ltd 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 Creating Smiles Ltd. You consider that Creating Smiles Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Creating Smiles Ltd. 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.






DUX Advisory Limited
Chartered Accountants
Kennel Club House
Gatehouse Way
Aylesbury
Buckinghamshire
HP19 8DB


3 March 2025

Creating Smiles Ltd (Registered number: 08397332)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 425,300 505,548
Investments 5 45 45
Investment property 6 517,606 517,606
942,951 1,023,199

CURRENT ASSETS
Stocks 52,000 41,455
Debtors 7 1,323,237 876,245
Cash at bank 825 207,393
1,376,062 1,125,093
CREDITORS
Amounts falling due within one year 8 622,590 526,975
NET CURRENT ASSETS 753,472 598,118
TOTAL ASSETS LESS CURRENT LIABILITIES 1,696,423 1,621,317

PROVISIONS FOR LIABILITIES 106,325 113,154
NET ASSETS 1,590,098 1,508,163

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 1,589,998 1,508,063
SHAREHOLDERS' FUNDS 1,590,098 1,508,163

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Creating Smiles Ltd (Registered number: 08397332)

Balance Sheet - continued
30 September 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 March 2025 and were signed on its behalf by:




Dr V V Belur - Director



Mrs S V Belur - Director


Creating Smiles Ltd (Registered number: 08397332)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Creating Smiles Ltd 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
Turnover 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 etc - 20% straight line, 20% on reducing balance, 10% on cost and in accordance with the property

Investments in associates
Investments in associate undertakings are recognised at cost.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Creating Smiles Ltd (Registered number: 08397332)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

2. ACCOUNTING POLICIES - continued

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 - 13 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023 836,644
Additions 4,189
At 30 September 2024 840,833
DEPRECIATION
At 1 October 2023 331,096
Charge for year 84,437
At 30 September 2024 415,533
NET BOOK VALUE
At 30 September 2024 425,300
At 30 September 2023 505,548

5. FIXED ASSET INVESTMENTS
Interest
in
associate
£   
COST
At 1 October 2023
and 30 September 2024 45
NET BOOK VALUE
At 30 September 2024 45
At 30 September 2023 45

Creating Smiles Ltd (Registered number: 08397332)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 October 2023
and 30 September 2024 517,606
NET BOOK VALUE
At 30 September 2024 517,606
At 30 September 2023 517,606

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 43,306 91,032
Amounts owed by participating interests 1,174,932 -
Amounts owed by associates 104,999 -
Other debtors - 785,213
1,323,237 876,245

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Taxation and social security 76,120 13,836
Other creditors 546,470 513,139
622,590 526,975

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
100 Ordinary £1 100 100