Creating Beautiful Smiles Limited

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—7

Report to the director on the preparation of the unaudited statutory accounts of Creating Beautiful Smiles Limited for the year ended 31 March 2025

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Creating Beautiful Smiles Limited which comprise the Profit and Loss Account, 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 of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Creating Beautiful Smiles Limited , as a body, in accordance with the terms of our engagement letter dated 19 August 2022. Our work has been undertaken solely to prepare for your approval the accounts of Creating Beautiful Smiles Limited and state those matters that we have agreed to state to the director of Creating Beautiful Smiles Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Creating Beautiful Smiles Limited and its director as a body for our work or for this report.

It is your duty to ensure that Creating Beautiful Smiles Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Creating Beautiful Smiles Limited . You consider that Creating Beautiful Smiles Limited 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 accounts of Creating Beautiful Smiles 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 financial statements.

16th September 2025

Ascendis Group

Chartered Certified Accountants, Taxation and Business Advisors

Unit 3, Building 2, The Colony Wilmslow

Altrincham Road

Wilmslow

Cheshire

SK9 4LY

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Creating Beautiful Smiles Limited

Balance Sheet

As At 31 March 2025

Balance Sheet

Registered number: 10656631

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		61,250		90,000
Tangible Assets	5		47,003		27,184

			108,253		117,184
CURRENT ASSETS
Stocks	6	19,677		17,641
Debtors	7	5,211		5,760
Cash at bank and in hand		23,279		20,321

		48,167		43,722
Creditors: Amounts Falling Due Within One Year	8	(37,551 )		(38,548 )

NET CURRENT ASSETS (LIABILITIES)			10,616		5,174

TOTAL ASSETS LESS CURRENT LIABILITIES			118,869		122,358

Creditors: Amounts Falling Due After More Than One Year	9		(18,638 )		(6,366 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	11		(11,751 )		(5,608 )

NET ASSETS			88,480		110,384

CAPITAL AND RESERVES
Called up share capital	13		10		10
Profit and Loss Account			88,470		110,374

SHAREHOLDERS' FUNDS			88,480		110,384

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Creating Beautiful Smiles Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 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 her 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 Jane Butterworth

Director

16th September 2025

The notes on pages 4 to 7 form part of these financial statements.

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Creating Beautiful Smiles Limited

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

Creating Beautiful Smiles Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10656631 . The registered office is Unit 3, Building 2, The Colony Wilmslow, Altrincham Road, Wilmslow, Cheshire, SK9 4LY. The company's trading address is 43 Higher Lane, Lymm, WA13 0BA.

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.

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 - Other Intangible

Goodwill

Goodwill arising from the acquisition of the business is recognised as an other intangible asset and It is amortised to profit and loss account over its estimated economic life of 10 years.

Website Development Costs

Additional intangible assets recognised during the year relate to website development, which arose as part of the business acquisition. These costs are classified as other intangible assets. As the website is not yet fully operational, amortisation has not commenced.

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	20% on reducing balance
Fixtures & Fittings	25% on reducing balance
Computer Equipment	20% on 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 the 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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Creating Beautiful Smiles Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.7. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

2.8. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2024: 6)

4. Intangible Assets

	Other	Website	Total
	£	£	£
Cost
As at 1 April 2024	300,000	-	300,000
Additions	-	1,250	1,250

As at 31 March 2025	300,000	1,250	301,250

Amortisation
As at 1 April 2024	210,000	-	210,000
Provided during the period	30,000	-	30,000

As at 31 March 2025	240,000	-	240,000

Net Book Value
As at 31 March 2025	60,000	1,250	61,250

As at 1 April 2024	90,000	-	90,000

5. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2024	35,957	18,107	5,746	59,810
Additions	26,400	351	1,399	28,150

As at 31 March 2025	62,357	18,458	7,145	87,960

Depreciation
As at 1 April 2024	18,165	10,421	4,040	32,626
Provided during the period	5,960	1,977	394	8,331

As at 31 March 2025	24,125	12,398	4,434	40,957

...CONTINUED

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Creating Beautiful Smiles Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025	38,232	6,060	2,711	47,003

As at 1 April 2024	17,792	7,686	1,706	27,184

6. Stocks

	2025	2024
	£	£
Stock	19,677	17,641

7. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	5,211	5,760

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	10,361	3,549
Trade creditors	6,293	7,651
Other creditors	5,438	2,598
Taxation and social security	15,459	24,750

	37,551	38,548

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	18,638	6,366

10. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	10,361	3,549
Later than one year and not later than five years	18,638	6,366

	28,999	9,915

	28,999	9,915

11. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	11,751	5,608

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Creating Beautiful Smiles Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

12. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 April 2024	5,608	5,608
Additions	6,143	6,143

Balance at 31 March 2025	11,751	11,751

13. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
10 Ordinary Shares of £ 1 each	10	10

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