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Registered number: 05766013
TLC 4 Smiles Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Ortu Advisors Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05766013
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 30,917 61,417
Tangible Assets 5 83,302 110,803
114,219 172,220
CURRENT ASSETS
Stocks 10,776 10,776
Debtors 6 312,697 262,470
Cash at bank and in hand 6,492 5,988
329,965 279,234
Creditors: Amounts Falling Due Within One Year 7 (282,499 ) (381,973 )
NET CURRENT ASSETS (LIABILITIES) 47,466 (102,739 )
TOTAL ASSETS LESS CURRENT LIABILITIES 161,685 69,481
Creditors: Amounts Falling Due After More Than One Year 8 (38,623 ) (50,266 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (20,825 ) (27,702 )
NET ASSETS/(LIABILITIES) 102,237 (8,487 )
CAPITAL AND RESERVES
Called up share capital 10 3 3
Profit and Loss Account 102,234 (8,490 )
SHAREHOLDERS' FUNDS 102,237 (8,487)
Page 1
Page 2
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Dr Ahmed Giaziri
Director
13/01/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
TLC 4 Smiles Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05766013 . The registered office is 18 Endless Street, Sailsbury, Wiltshire, SP1 1DP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2023: 11)
11 11
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2023 305,000
As at 30 September 2024 305,000
Amortisation
As at 1 October 2023 243,583
Provided during the period 30,500
As at 30 September 2024 274,083
Net Book Value
As at 30 September 2024 30,917
As at 1 October 2023 61,417
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 October 2023 350,146 20,406 11,572 382,124
Additions - - 200 200
As at 30 September 2024 350,146 20,406 11,772 382,324
...CONTINUED
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Page 5
Depreciation
As at 1 October 2023 248,926 11,438 10,957 271,321
Provided during the period 25,305 2,242 154 27,701
As at 30 September 2024 274,231 13,680 11,111 299,022
Net Book Value
As at 30 September 2024 75,915 6,726 661 83,302
As at 1 October 2023 101,220 8,968 615 110,803
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 24,378 35,204
Amounts owed by group undertakings 263,982 159,367
Other debtors 24,337 67,899
312,697 262,470
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 11,891 8,914
Trade creditors 38,008 28,273
Bank loans and overdrafts - 9,914
Amounts owed to group undertakings 98,754 32,200
Other creditors 74,856 310,087
Taxation and social security 58,990 (7,415 )
282,499 381,973
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 38,623 50,266
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 11,891 8,914
Later than one year and not later than five years 38,623 50,266
50,514 59,180
50,514 59,180
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 3 3
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