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Company Registration No. 08220533 (England and Wales)
Sage Smile Clinic Limited Unaudited accounts for the year ended 31 March 2025
Sage Smile Clinic Limited Unaudited accounts Contents
Page
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Sage Smile Clinic Limited Company Information for the year ended 31 March 2025
Directors
GOHIL, Kuldipsinh Girirajsinh, Dr THORIA, Jasmin Tribhovan
Company Number
08220533 (England and Wales)
Registered Office
Sterling House 89-91 South Road Southall Middlesex UB1 1SQ England
Accountants
Equifin Accountancy Ltd Unit A-4 Livingstone Court 55 Peel Road Harrow Middlesex HA3 7QT
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Sage Smile Clinic Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
8,779 
11,704 
Current assets
Inventories
24,562 
24,562 
Debtors
139,220 
123,716 
Cash at bank and in hand
21,069 
102,547 
184,851 
250,825 
Creditors: amounts falling due within one year
(163,655)
(235,679)
Net current assets
21,196 
15,146 
Total assets less current liabilities
29,975 
26,850 
Provisions for liabilities
Deferred tax
(3,950)
(3,950)
Net assets
26,025 
22,900 
Capital and reserves
Called up share capital
10,000 
10,000 
Profit and loss account
16,025 
12,900 
Shareholders' funds
26,025 
22,900 
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 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 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 of Directors and authorised for issue on 31 December 2025 and were signed on its behalf by
GOHIL, Kuldipsinh Girirajsinh, Dr Director Company Registration No. 08220533
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Sage Smile Clinic Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Sage Smile Clinic Limited is a private company, limited by shares, registered in England and Wales, registration number 08220533. The registered office is Sterling House, 89-91 South Road, Southall, Middlesex, UB1 1SQ, England.
2
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Change of name
Company number 08220533 having Company name, SHDC Limited changed to Sage Smile Clinic Limited.
Presentation currency
The accounts are presented in £ sterling.
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 written down value
Turnover
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.
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Sage Smile Clinic Limited Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2024
14,992 
26,886 
41,878 
At 31 March 2025
14,992 
26,886 
41,878 
Depreciation
At 1 April 2024
11,390 
18,784 
30,174 
Charge for the year
900 
2,025 
2,925 
At 31 March 2025
12,290 
20,809 
33,099 
Net book value
At 31 March 2025
2,702 
6,077 
8,779 
At 31 March 2024
3,602 
8,102 
11,704 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
52,807 
19,203 
Amounts due from group undertakings etc.
68,267 
103,367 
Other debtors
18,146 
1,146 
139,220 
123,716 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
46,833 
50,400 
Amounts owed to group undertakings and other participating interests
- 
176,818 
Taxes and social security
10,322 
461 
Other creditors
100,000 
3,000 
Accruals
6,500 
5,000 
163,655 
235,679 
Fixed and Floating Charges The company has granted fixed and floating charges in favour of its lenders as security for bank borrowings. The floating charge covers all present and future assets of the company, including stock, book debts, cash, and other moveable assets not subject to specific fixed charges. Fixed Charge over Leasehold Property In addition, a fixed charge has been created over the company’s leasehold property known as 91 South Road, Southall, Middlesex, together with any associated rights and benefits arising from that property. The charges have been created to secure the company’s obligations in respect of current facilities provided by the lender.
8
Transactions with related parties
The Company has taken advance of the exemption, under the terms of Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” not to disclose related party transactions with wholly owned subsidiaries within the group.
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Sage Smile Clinic Limited Notes to the Accounts for the year ended 31 March 2025
9
Controlling party
Sterling Smile Ltd (incorporated in England and Wales) is regarded by the directors as being the Company's ultimate parent Company.
10
Average number of employees
During the year the average number of employees was 6 (2024: 5).
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