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TLC SMILE LTD

Registered Number
16075546
(England and Wales)

Unaudited Financial Statements for the Period ended
31 March 2025

TLC SMILE LTD
Company Information
for the period from 12 November 2024 to 31 March 2025

Director | Dr Gian-Marco D'Andrea

Registered Address | Fulford Lodge
| 1 Heslington Lane
| York
| YO10 4HN

Registered Number | 16075546 (England and Wales)

TLC SMILE LTD
Statement of Financial Position
31 March 2025

| Notes | 2025
--- | --- | ---
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 |  |  | 943
|  |  |  | 943
Current assets |  |  |  |
Debtors | 4 | 16,469 |  |
Cash at bank and on hand |  | 7,107 |  |
|  | 23,576 |  |
Creditors amounts falling due within one year | 5 | (10,407) |  |
Net current assets (liabilities) |  |  |  | 13,169
Total assets less current liabilities |  |  |  | 14,112
Net assets |  |  |  | 14,112
Capital and reserves |  |  |  |
Called up share capital |  |  |  | 6
Profit and loss account |  |  |  | 14,106
Shareholders' funds |  |  |  | 14,112

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 13 October 2025, and are signed on its behalf by:
Dr Gian-Marco D'Andrea Director Registered Company No. 16075546

TLC SMILE LTD
Notes to the Financial Statements
for the period ended 31 March 2025

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. The company incorporated on 12 November 2024 and commenced trading on this date.

| Statement of compliance
--- | ---
| These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.

| Basis of preparation
--- | ---
| The financial statements have been prepared on the historical cost basis.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling, which is the functional currency of the entity.

| Going concern
--- | ---
| The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.

| Turnover policy
--- | ---
| The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year end date is recognised by reference to the state of completion.

| Current taxation
--- | ---
| The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.

| Tangible fixed assets and depreciation
--- | ---
| Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

|  | Reducing balance (%)
| Office Equipment | 20

| Trade and other debtors
--- | ---
| 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.

| Trade and other creditors
--- | ---
| 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.

2. | Average number of employees
--- | ---

|  | 2025
| Average number of employees during the year | 1

3. | Tangible fixed assets
--- | ---

|  | Office Equipment |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| Additions | 1,179 |  | 1,179
| At 31 March 25 | 1,179 |  | 1,179
| Depreciation and impairment
| Charge for year | 236 |  | 236
| At 31 March 25 | 236 |  | 236
| Net book value
| At 31 March 25 | 943 |  | 943
| At 11 November 24 | - |  | -

4. | Debtors: amounts due within one year
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Trade debtors / trade receivables | 16,469
| Total | 16,469

5. | Creditors: amounts due within one year
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Taxation and social security | 3,979
| Other creditors | 5,194
| Accrued liabilities and deferred income | 1,234
| Total | 10,407

6. | Related party transactions
--- | ---
| During the year, the director made available a loan to the company. The balance of this loan as at 31 March 2025 was £5,194. Interest has been charged on the balance on a monthly basis, at the UK market rate.