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Registered number: 12531991
Tooth Solutions Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Berg & Williams Limited
Chartered Accountants & Chartered Tax Advisers
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12531991
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 493,894 26,000
Tangible Assets 5 119,196 18,988
613,090 44,988
CURRENT ASSETS
Debtors 6 90,810 316,723
Investments 7 8,750 -
Cash at bank and in hand 330,512 365,056
430,072 681,779
Creditors: Amounts Falling Due Within One Year 8 (132,953 ) (94,516 )
NET CURRENT ASSETS (LIABILITIES) 297,119 587,263
TOTAL ASSETS LESS CURRENT LIABILITIES 910,209 632,251
PROVISIONS FOR LIABILITIES
Deferred Taxation (24,512 ) -
NET ASSETS 885,697 632,251
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 885,695 632,249
SHAREHOLDERS' FUNDS 885,697 632,251
Page 1
Page 2
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge 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 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 Bryar Koyi
Director
14/11/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Tooth Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12531991 . The registered office is 99 Rivers Apartments Cannon Road, London, N17 8FE.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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 - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.
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 Straight Line - UEL of 10 Years
Motor Vehicles Straight Line - UEL of 5 Years
Fixtures & Fittings Straight Line - UEL of 10 Years
Computer Equipment Straight Line - UEL of 4 Years
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 2)
6 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 26,000
Additions 478,467
As at 31 March 2025 504,467
Amortisation
As at 1 April 2024 -
Provided during the period 10,573
As at 31 March 2025 10,573
Net Book Value
As at 31 March 2025 493,894
As at 1 April 2024 26,000
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 3,977 28,872 - 3,303 36,152
Additions 107,442 - 3,939 300 111,681
As at 31 March 2025 111,419 28,872 3,939 3,603 147,833
Depreciation
As at 1 April 2024 739 15,389 - 1,036 17,164
Provided during the period 4,789 5,758 73 853 11,473
As at 31 March 2025 5,528 21,147 73 1,889 28,637
Net Book Value
As at 31 March 2025 105,891 7,725 3,866 1,714 119,196
As at 1 April 2024 3,238 13,483 - 2,267 18,988
6. Debtors
2025 2024
£ £
Due within one year
Director Loan Account - Owed From Director 90,810 316,723
7. Current Asset Investments
2025 2024
£ £
Short term deposits 8,750 -
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Page 5
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 75,863 87,631
Other taxes and social security 9,213 -
Pensions Payable 91 6,885
Credit Card 13,093 -
Directors Loan Account - Owed to Director 34,693 -
132,953 94,516
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Dr Bryar Koyi 316,723 502,472 728,385 - 90,810
The above loan is unsecured, interest free and repayable on demand.
Dividends paid to directors
2025 2024
£ £
Dr Bryar Koyi 500 2,000
Mrs Kamila Gaynulina 38,376 38,861
11. Transition to FRS 102
These financial statements are the first to be prepared in accordance with Financial Reporting Standard 102 (FRS 102), The Financial Reporting Standard applicable in the UK and Republic of Ireland, including the small entities’ regime set out in Section 1A Small Entities. In the prior year, the company prepared its financial statements in accordance with Financial Reporting Standard 105 (FRS 105), The Financial Reporting Standard applicable to the Micro-entities Regime. The transition to FRS 102 has been made as the company no longer qualifies as a micro-entity under the Companies Act 2006.
The transition date for the purposes of FRS 102 was 1 April 2024.
The adoption of FRS 102 has not resulted in any material changes to the recognition, measurement or disclosure of amounts previously reported under FRS 105. A provision for Deferred Tax has been included, there is no comparative figure as at 31 March 2024.
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