REGISTERED NUMBER: 06408338 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

FOR

CAMBRIDGE SMILE STUDIO LIMITED

Page

Abridged Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

1

1

Tangible assets

5

30,039

22,061

30,040

22,062

CURRENT ASSETS

Debtors

2,100,819

2,125,194

Cash at bank and in hand

60,242

62,764

2,161,061

2,187,958

CREDITORS

Amounts falling due within one year

370,526

261,350

NET CURRENT ASSETS

1,790,535

1,926,608

TOTAL ASSETS LESS CURRENT LIABILITIES

1,820,575

1,948,670

CREDITORS

Amounts falling due after more than one year

6

1,806,595

1,941,776

NET ASSETS

13,980

6,894

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

13,880

6,794

13,980

6,894

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

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

The directors acknowledge their 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31st March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26th June 2025 and were signed on its behalf by:

D Shah - Director

1.	STATUTORY INFORMATION

Cambridge Smile Studio Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

06408338

Registered office:

44 High Street

Ashwell

Hertfordshire

SG7 5NR

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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover represents NHS and private dental income.

Goodwill

Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

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

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 cost

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1st April 2024

and 31st March 2025

929,568

AMORTISATION

At 1st April 2024

and 31st March 2025

929,567

NET BOOK VALUE

At 31st March 2025

1

At 31st March 2024

1

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1st April 2024

328,814

Additions

17,978

Reclassification/transfer

(186,150

)

At 31st March 2025

160,642

DEPRECIATION

At 1st April 2024

306,753

Charge for year

10,000

Reclassification/transfer

(186,150

)

At 31st March 2025

130,603

NET BOOK VALUE

At 31st March 2025

30,039

At 31st March 2024

22,061

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

2025

2024

£

£

Repayable by instalments

Bank loans more 5 yr by instal

1,314,595

1,497,776

7.	ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are Mr D Shah and Dr B Shah.

Dental Surgery Group Limited is regarded by the directors as being the company's ultimate parent company.