Company registration number 09407801 (England and Wales)
VDENTAL SMILE STUDIO LTD
ABRIDGED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
VDENTAL SMILE STUDIO LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
VDENTAL SMILE STUDIO LTD
BALANCE SHEET
AS AT
28 FEBRUARY 2025
28 February 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
77,705
66,995
Investments
4
150,000
150,000
227,705
216,995
Current assets
Debtors
5
2,652
3,484
Cash at bank and in hand
271,519
242,369
274,171
245,853
Creditors: amounts falling due within one year
6
(29,145)
(34,478)
Net current assets
245,026
211,375
Net assets
472,731
428,370
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
472,631
428,270
Total equity
472,731
428,370

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 30 October 2025
Dr V Diah
Director
Company registration number 09407801 (England and Wales)
VDENTAL SMILE STUDIO LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
- 2 -
1
Accounting policies
Company information

VDENTAL SMILE STUDIO LTD is a private company limited by shares incorporated in England and Wales. The registered office is 47 Arundel Drive, Woodford Green, London, IG8 9BZ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for dental services provided in the normal course of business.

Revenue from the provision of dental services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recover ed.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold land and buildings
over 10 years
Fixtures and fittings
25% reducing balance
Motor vehicles
25% reducing balance
1.4
Fixed asset investments

The company has invested in a Collective Investment Bond.

1.5
Taxation

The tax expense represents corporation tax currently payable on the profits of the company for the year.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

VDENTAL SMILE STUDIO LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
5
4
3
Tangible fixed assets
Leasehold land and buildings
Equipment and furniture
Motor vehicles
Total
£
£
£
£
Cost
At 29 February 2024
10,600
172,615
63,540
246,755
Additions
21,136
7,662
-
0
28,798
At 28 February 2025
31,736
180,277
63,540
275,553
Depreciation and impairment
At 29 February 2024
9,540
142,421
27,799
179,760
Depreciation charged in the year
1,059
8,094
8,935
18,088
At 28 February 2025
10,599
150,515
36,734
197,848
Carrying amount
At 28 February 2025
21,137
29,762
26,806
77,705
At 28 February 2024
1,060
30,194
35,741
66,995
4
Fixed asset investments
2025
2024
£
£
Other investments other than loans
150,000
150,000
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
2,119
2,951
Other debtors
533
533
2,652
3,484
VDENTAL SMILE STUDIO LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
- 4 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
2,554
629
Corporation tax
14,397
29,882
Other taxation and social security
5,022
258
Other creditors
7,172
3,709
29,145
34,478
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