ACCOUNTS - Final Accounts preparation

Registered number: 13118003

A & TP Smile Limited

Financial statements

Information for filing with the registrar

31 March 2025


A & TP Smile Limited

Balance sheet

At 31 March 2025

		2025		2024
Note		£		£

Fixed assets
Investments	4		1,107,812		1,107,812
			1,107,812		1,107,812
Current assets
Bank and cash balances		18		15
		18		15
Creditors: amounts falling due within one year	5	(829,328)		(760,723)
Net current liabilities			(829,310)		(760,708)
Total assets less current liabilities			278,502		347,104
Creditors: amounts falling due after more than one year	6		(390,657)		(421,975)

Net liabilities			(112,155)		(74,871)

Capital and reserves
Called up share capital	100	100
Profit and loss account	(112,255)	(74,971)
Shareholders' deficit	(112,155)	(74,871)


A & TP Smile Limited

Balance sheet (continued)

At 31 March 2025

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 3 December 2025.

T Patel

Director

Compny registered number: 13118003
The notes on pages 3 to 4 form part of these financial statements.


A & TP Smile Limited

Notes to the financial statements

Year ended 31 March 2025

1.	General information

A & TP Smile Limited ("the company") is a private company limited by shares, incorporated in the United Kingdom and registered in England. The address of the registered office is Citygate, St James' Boulevard, Newcastle upon Tyne, NE1 4JE.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland' (FRS 102) and the Companies Act 2006.

The following principal accounting policies have been applied:

2.2

Going concern

The director believes that the company will be able to continue to trade within its working capital
facilities for the foreseeable future and with the continued support of the directors and shareholders.
They choose to prepare the accounts on a going concern basis.

2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024: 2).

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost
	At 1 April 2024	1,107,812
	At 31 March 2025	1,107,812


A & TP Smile Limited

Notes to the financial statements

Year ended 31 March 2025

5.	Creditors: amounts falling due within one year
		2025	2024
		£	£

Bank loans	20,443	9,567
Amounts owed to group undertakings	613,094	542,224
Other creditors	193,331	206,532
Accruals and deferred income	2,460	2,400
	829,328	760,723

6.	Creditors: amounts falling due after more than one year
		2025	2024
		£	£

Bank loans	390,657	421,975
	390,657	421,975

7.	Related party transactions
	During the year the company operated an intercompany account with All Dental Care Limited to record amounts due to and from the company. At 31 March 2025 the company owed £613,094 to All Dental Care Limited (2024: £542,224).