Puresmile Reading Ltd - Filleted accounts

Registered number

07561366

Puresmile Reading Ltd

Filleted Accounts

31 March 2025

Puresmile Reading Ltd
Registered number:		07561366
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		993,031			993,031
Tangible assets	4		81,469			101,837
			1,074,500			1,094,868

Current assets
Stocks		6,800			6,575
Debtors	5	724,485			737,905
Cash at bank and in hand		8,108			2,555
		739,393			747,035

Creditors: amounts falling due within one year	6	(668,110)			(568,935)

Net current assets			71,283			178,100

Total assets less current liabilities			1,145,783			1,272,968

Creditors: amounts falling due after more than one year	7		-			(194,645)



Net assets			1,145,783			1,078,323

Capital and reserves
Called up share capital			100			100
Profit and loss account			1,145,683			1,078,223

Shareholders' funds			1,145,783			1,078,323

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 S Dhami
Director
Approved by the board on 18 December 2025

Puresmile Reading Ltd
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.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.





2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			9		9


3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 April 2024					993,031
	At 31 March 2025					993,031

	Amortisation
	At 31 March 2025					-

	Net book value
	At 31 March 2025					993,031
	At 31 March 2024					993,031


4	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2024	233,779		162,880		396,659
	At 31 March 2025	233,779		162,880		396,659

	Depreciation
	At 1 April 2024	181,041		113,781		294,822
	Charge for the year	10,548		9,820		20,368
	At 31 March 2025	191,589		123,601		315,190

	Net book value
	At 31 March 2025	42,190		39,279		81,469
	At 31 March 2024	52,738		49,099		101,837


5	Debtors			2025		2024
£					£

	Accrued income			51,221		53,354
	Amounts owed by group undertakings and undertakings in which the company has a participating interest			673,264		684,551
				724,485		737,905


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

	Bank loans and overdrafts			183,292		114,000
	Accrued expenses			65,262		61,132
	Amounts owed to group undertakings and undertakings in which the company has a participating interest			374,032		336,230
	Taxation and social security costs			44,492		56,739
	Other creditors			1,032		834
				668,110		568,935


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

	Bank loans			-		194,645
	Other creditors			-		-
				-		194,645


8	Other information

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