REGISTERED NUMBER: 05685329 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

DentSmart Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

K S Woodcock

REGISTERED OFFICE:

57 Bearwood Road

Barkham

Wokingham

Berkshire

RG41 4SX

REGISTERED NUMBER:

05685329 (England and Wales)

ACCOUNTANTS:

J & C Accountants Ltd

Wyvols Court

Basingstoke Road

Swallowfield

Reading

Berkshire

RG7 1WY

FIXED ASSETS

Tangible assets

4

3,124

1,878

CURRENT ASSETS

Debtors

5

52,798

26,708

Cash at bank and in hand

91,944

209,245

144,742

235,953

CREDITORS

Amounts falling due within one year

6

43,988

60,737

NET CURRENT ASSETS

100,754

175,216

TOTAL ASSETS LESS CURRENT LIABILITIES

103,878

177,094

CAPITAL AND RESERVES

Called up share capital

7

104

101

Retained earnings

103,774

176,993

SHAREHOLDERS' FUNDS

103,878

177,094

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 May 2025 and were signed by:

K S Woodcock - Director

1.	STATUTORY INFORMATION

DentSmart Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 05685329. The registered office and business address is 57 Bearwood Road, Barkham, Wokingham, Berkshire, RG41 4SX.

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 represents net invoiced sales of services, excluding value added tax.

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

-

25% on reducing balance

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.

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.

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 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

9,003

Additions

2,723

Disposals

(5,016

)

At 31 March 2025

6,710

DEPRECIATION

At 1 April 2024

7,125

Charge for year

1,040

Eliminated on disposal

(4,579

)

At 31 March 2025

3,586

NET BOOK VALUE

At 31 March 2025

3,124

At 31 March 2024

1,878

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

38,892

25,296

Other debtors

13,906

1,412

52,798

26,708

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Taxation and social security

8,865

31,230

Other creditors

35,123

29,507

43,988

60,737

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary

£1.00

100

100

3

Ordinary B

£1.00

4

1

104

101

3 Ordinary B shares of £1.00 each were allotted and fully paid for cash at par during the year.

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included in other creditors (note 7) is an amount of £18,822 (2024 - £18,551) due to the director of the company.