Company Registration No. 07847511 (England and Wales)
TSJ Smile Limited
Unaudited accounts
for the year ended 31 March 2025
TSJ Smile Limited
Statement of financial position
as at 31 March 2025
Intangible assets
890,000
905,000
Tangible assets
1,044,581
1,053,919
Cash at bank and in hand
216,659
237,623
Creditors: amounts falling due within one year
(393,537)
(592,268)
Net current liabilities
(97,503)
(259,396)
Total assets less current liabilities
1,837,078
1,699,523
Creditors: amounts falling due after more than one year
(333,113)
(517,471)
Provisions for liabilities
Deferred tax
(5,312)
(7,646)
Net assets
1,498,653
1,174,406
Called up share capital
60
60
Profit and loss account
1,498,593
1,174,346
Shareholders' funds
1,498,653
1,174,406
For the year ending 31 March 2025 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 23 October 2025 and were signed on its behalf by
Dr Sarfraz Khan
Director
Company Registration No. 07847511
TSJ Smile Limited
Notes to the Accounts
for the year ended 31 March 2025
TSJ Smile Limited is a private company, limited by shares, registered in England and Wales, registration number 07847511. The registered office is 16 School Street, Darfield, Barnsley, S73 9ET.
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Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% on cost.
Fixtures & fittings
20% on cost.
Computer equipment
20% on cost.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Goodwill, being the amount paid in connection with the acquisition of Darton Dental Practice (£180,000) and Worsbrough Dental Practice (£120,000), is being amortised evenly over it's estimated useful life of 20 years.
TSJ Smile Limited
Notes to the Accounts
for the year ended 31 March 2025
4
Intangible fixed assets
Total
At 31 March 2025
1,090,000
Charge for the year
15,000
5
Tangible fixed assets
Total
At 31 March 2025
1,364,353
Charge for the year
14,594
At 31 March 2025
1,044,581
At 31 March 2024
1,053,919
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Average number of employees
During the year the average number of employees was 50 (2024: 41).