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Registered number: 11446442
Smiles Hygienist Services Ltd
Unaudited Financial Statements
For the Period 1 August 2024 to 31 October 2025
Smiles Hygienist Services Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Smiles Hygienist Services Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 11446442

| 31 October 2025 | 31 July 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 835
|  |  | - |  | 835
CURRENT ASSETS
Debtors | 5 | 610 |  | 12,021 |
Cash at bank and in hand |  | 6,502 |  | 4,779 |
|  | 7,112 |  | 16,800 |
Creditors: Amounts Falling Due Within One Year | 6 | (7,111 ) |  | (6,869 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1 |  | 9,931
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1 |  | 10,766
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (159 )
NET ASSETS |  |  | 1 |  | 10,607
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Profit and Loss Account |  |  | - |  | 10,606
SHAREHOLDERS' FUNDS |  |  | 1 |  | 10,607

Page 1
Page 2
Smiles Hygienist Services Ltd
Balance Sheet (continued)
As At 31 October 2025
For the period ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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

Miss E Ward Director
26 November 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Smiles Hygienist Services Ltd
Notes to the Financial Statements
For the Period 1 August 2024 to 31 October 2025
Notes to the Financial Statements
1. General Information
Smiles Hygienist Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11446442 . The registered office is 74 Lytton Avenue, Wolverhampton, WV4 4HL.
Reporting Period
These financial statements are prepared for the 15 months to 31 October 2025, as a result of the business ceasing to trade. For this reason the comparatives are not entirely comparable.
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.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
2.2. Going Concern Disclosure
It is the intention of the director that the company will be voluntarily struck off the register. These accounts have therefore not been prepared on a going concern basis.
2.3. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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.
2.4. 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 | 25% Reducing balance

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Page 4
Smiles Hygienist Services Ltd
Notes to the Financial Statements (continued)
For the Period 1 August 2024 to 31 October 2025
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 period, 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2024: 1)
1 1
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 August 2024 | 3,051
Disposals | (3,051 )
As at 31 October 2025 | -
Depreciation
As at 1 August 2024 | 2,216
Provided during the period | 354
Disposals | (2,570 )
As at 31 October 2025 | -

...CONTINUED
Page 4
Page 5
Smiles Hygienist Services Ltd
Notes to the Financial Statements (continued)
For the Period 1 August 2024 to 31 October 2025

Net Book Value
As at 31 October 2025 | -
As at 1 August 2024 | 835

5. Debtors

| 31 October 2025 |  | 31 July 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 3,191
Prepayments and accrued income | - |  | 386
Corporation tax recoverable assets | 610 |  | -
Director's loan account | - |  | 8,444
| 610 |  | 12,021

6. Creditors: Amounts Falling Due Within One Year

| 31 October 2025 |  | 31 July 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | - |  | 6,445
Other taxes and social security | 213 |  | 46
Accruals and deferred income | 3,584 |  | 378
Director's loan account | 3,314 |  | -
| 7,111 |  | 6,869

7. Share Capital

| 31 October 2025 |  | 31 July 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 August 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 October 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Miss Eleanor Ward | 8,444 | - | 8,444 | - | -

The above loan is unsecured, interest free and repayable on demand.
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