SIENNA SMILES LIMITED - Filleted accounts

Registered number

11268705

SIENNA SMILES LIMITED

Filleted Accounts

31 March 2025

SIENNA SMILES LIMITED
Registered number:		11268705
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets

Current assets
Debtors	3	87,675			92,356
Cash at bank and in hand		35,228			56,142
		122,903			148,498

Creditors: amounts falling due within one year	4	(5,955)			(33,934)

Net current assets			116,948			114,564

Total assets less current liabilities			116,948			114,564

Creditors: amounts falling due after more than one year	5		-			-

Net assets			116,948			114,564

Capital and reserves
Called up share capital			100			100
Share premium			-			-
Profit and loss account			116,848			114,464

Shareholders' funds			116,948			114,564

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.


Dr Sona Morjaria
Director
Approved by the board on 26 August 2025

SIENNA SMILES LIMITED
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.


	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.

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					1		1



3	Debtors					2025		2024
£							£

	Accrued Income					-		-
	Directors Loan account					61,080		61,924
	Other debtors					26,595		30,432
						87,675		92,356

	Amounts due after more than one year included above					-		-



4	Creditors: amounts falling due within one year					2025		2024
£							£

	Taxation and social security costs					-		21,447
	Other creditors					5,955		12,487
						5,955		33,934


5	Creditors: amounts falling due after one year					2025		2024
£							£

	Non-equity preference shares					-		-
	Bank loans					-		-
	Obligations under finance lease and hire purchase contracts					-		-
	Trade creditors					-		-
	Other creditors					-		-
						-		-



6	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Dr Sona Kotecha	61,924						61,924	`
		-		-		-		-
		61,924		-		-		61,924

	The Director repaid the loan to the company on


	Related party transactions


7	Other information

	SIENNA SMILES LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	Argyle House
	3rd Floor Northside
	Joel Street
	Northwood Hills
	HA6 1NW