RUPINGAZI SMILES LTD


Directors	Mrs Bhavisha Patel
	Dr Viren Patel


Registered Address	8 Limbaud Close
	Walton Park
	Milton Keynes
	MK7 7HP


Registered Number	14292884 (England and Wales)

Statement of Financial Position
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		34,625		44,439
			34,625		44,439
Current assets
Debtors	4	9,389		9,647
Cash at bank and on hand		58,199		11,193
		67,588		20,840
Creditors amounts falling due within one year	5	(19,371)		(18,031)
Net current assets (liabilities)			48,217		2,809
Total assets less current liabilities			82,842		47,248
Net assets			82,842		47,248
Capital and reserves
Called up share capital			100		100
Profit and loss account			82,742		47,148
Shareholders' funds			82,842		47,248

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 28 November 2025, and are signed on its behalf by:

Dr Viren Patel
Director
Registered Company No. 14292884

RUPINGAZI SMILES LTD

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.

	Basis of preparation
	The financial statements have been prepared on the historical cost basis.

	Going concern
	In March 2020 the UK was impacted by the outbreak of Covid-19. The Government imposed significant restrictions at that time in an effort to manage the spread of the virus which resulted in the company having to review and change its working practices to ensure compliance with these restrictions. More latterly, the UK economy has been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.

Going concern

In March 2020 the UK was impacted by the outbreak of Covid-19. The Government
imposed significant restrictions at that time in an effort to manage the spread of the virus
which resulted in the company having to review and change its working practices to
ensure compliance with these restrictions. More latterly, the UK economy has been
impacted by rising inflation, interest rates and energy costs, exacerbated by the war in
Ukraine. All these matters have impacted the company's trading results to a greater or
lesser extent. At the date of signing these financial statements, the directors have
considered the effect of these matters on the company with the information available to it
and do not believe that it will affect the ability of the company to continue to trade for the
foreseeable future. On this basis, the directors have prepared these financial statements
on a going concern basis.

	Turnover policy
	The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year end date is recognised by reference to the state of completion.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

Employee benefits

Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

	Current taxation
	The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.

Current taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.

	Tangible fixed assets and depreciation
	Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


		Reducing balance (%)
	Plant and machinery	25
	Vehicles	25

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Total
	£	£	£
Cost or valuation
At 01 April 24	4,725	73,325	78,050
Additions	1,727	-	1,727
At 31 March 25	6,452	73,325	79,777
Depreciation and impairment
At 01 April 24	1,532	32,079	33,611
Charge for year	1,230	10,311	11,541
At 31 March 25	2,762	42,390	45,152
Net book value
At 31 March 25	3,690	30,935	34,625
At 31 March 24	3,193	41,246	44,439

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	9,389	9,647
Total	9,389	9,647

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	216	725
Taxation and social security	11,774	6,110
Other creditors	5,636	9,565
Accrued liabilities and deferred income	1,745	1,631
Total	19,371	18,031

6.	Related party transactions
	During the year the directors made available a loan to the company. At the year end the balance of the loan was £5,636. (2024: £9,565)