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IMPRESSIONS ORTHODONTICS LIMITED

Registered Number
09586319
(England and Wales)

Unaudited Financial Statements for the Year ended
29 September 2024

IMPRESSIONS ORTHODONTICS LIMITED
Company Information
for the year from 30 September 2023 to 29 September 2024

Director

JAISINGHANI, Aneel Kumar

Registered Address

7 High Street
High Wycombe
HP11 2AZ

Registered Number

09586319 (England and Wales)
IMPRESSIONS ORTHODONTICS LIMITED
Balance Sheet as at
29 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets387,484141,473
Tangible assets4385,493325,389
472,977466,862
Current assets
Stocks543,85043,850
Debtors62,265,6171,806,476
Cash at bank and on hand2,338,7272,170,078
4,648,1944,020,404
Creditors amounts falling due within one year7(1,889,628)(1,656,999)
Net current assets (liabilities)2,758,5662,363,405
Total assets less current liabilities3,231,5432,830,267
Net assets3,231,5432,830,267
Capital and reserves
Called up share capital100100
Profit and loss account3,231,4432,830,167
Shareholders' funds3,231,5432,830,267
The financial statements were approved and authorised for issue by the Director on 27 June 2025, and are signed on its behalf by:
JAISINGHANI, Aneel Kumar
Director
Registered Company No. 09586319
IMPRESSIONS ORTHODONTICS LIMITED
Notes to the Financial Statements
for the year ended 29 September 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.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
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.
Intangible assets
Goodwill Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of ten years. Intangible assets Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Vehicles25
Office Equipment25
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year2318
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 30 September 23539,897539,897
At 29 September 24539,897539,897
Amortisation and impairment
At 30 September 23398,424398,424
Charge for year53,98953,989
At 29 September 24452,413452,413
Net book value
At 29 September 2487,48487,484
At 29 September 23141,473141,473
4.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Office Equipment

Total

£££££
Cost or valuation
At 30 September 231320,61980,442111,106512,168
Additions-40,77649,79040,313130,879
At 29 September 241361,395130,232151,419643,047
Depreciation and impairment
At 30 September 231123,7454,45358,580186,779
Charge for year-39,26918,22613,28070,775
At 29 September 241163,01422,67971,860257,554
Net book value
At 29 September 24-198,381107,55379,559385,493
At 29 September 23-196,87475,98952,526325,389
5.Stocks

2024

2023

££
Raw materials and consumables43,85043,850
Total43,85043,850
6.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables339,970238,401
Amounts owed by group undertakings1,519,1761,382,675
Other debtors402,045170,332
Prepayments and accrued income4,42615,068
Total2,265,6171,806,476
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables265,029155,041
Taxation and social security275,863293,549
Other creditors181,161133,578
Accrued liabilities and deferred income1,167,5751,074,831
Total1,889,6281,656,999
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
8.Guarantees provided on behalf of directors
Directors` current account is a credit balance of £330 (2023: £2,674) relates to director.
9.Related party transactions
The amount owed by Makingsmiles Ltd is £219,830 (2023: £218,630). The amount owed by Making Smiles 2 Limited is £1,299,346 (2023: £1,164,046). A Jaisinghani is also a director of the above companies.