Company No: 15943611 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	30.09.2025
		£
Current assets
Debtors	3	54,867
Cash at bank and in hand		3,897
		58,764
Creditors: amounts falling due within one year	4	( 14,683)
Net current assets		44,081
Total assets less current liabilities		44,081
Net assets		44,081
Capital and reserves
Called-up share capital	5	2
Profit and loss account		44,079
Total shareholders' funds		44,081

For the financial period ending 30 September 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Dental Smile Work LTD (registered number: 15943611) were approved and authorised for issue by the Director on 01 November 2025. They were signed on its behalf by:

Dr Y L Yang Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

Dental Smile Work LTD (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 26 Malin Parade, Portishead, Bristol, BS20 7FW, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Revenue from services is recognised as they are delivered.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	Period from 09.09.2024 to 30.09.2025
	Number
Monthly average number of persons employed by the Company during the period, including the director	1

3. Debtors

	30.09.2025
	£
Amounts owed by director	54,867

4. Creditors: amounts falling due within one year

	30.09.2025
	£
Accruals	4,200
Corporation tax	10,483
	14,683

5. Called-up share capital

	30.09.2025
	£
Allotted, called-up and fully-paid
2 ordinary shares of £ 1.00 each	2

6. Related party transactions

Transactions with the entity's director

At the period end the company was owed £54,867 by the director. Interest is charged on the outstanding balance where applicable at the HMRC prevailing rate and it is repayable on demand.