Puresmile Borehamwood Ltd - Filleted accounts

Registered number

11039986

Puresmile Borehamwood Ltd

Filleted Accounts

31 March 2025

Puresmile Borehamwood Ltd
Registered number:		11039986
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Current assets
Debtors	3	804,991			793,603
Cash at bank and in hand		7,281			1,836
		812,272			795,439

Creditors: amounts falling due within one year	4	(63,499)			(142,470)

Net current assets			748,773			652,969

Net assets			748,773			652,969

Capital and reserves
Called up share capital			100			100
Profit and loss account			748,673			652,869

Shareholders' funds			748,773			652,969

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 Borehamwood 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.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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	5		5


3	Debtors	2025		2024
£			£

	Amounts owed by group undertakings and undertakings in which the company has a participating interest	783,683		775,814
	Other debtors	21,308		17,789
		804,991		793,603


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

	Bank loans and overdrafts	34,091		61,364
	Taxation and social security costs	29,408		81,106
		63,499		142,470


5	Other information

	Puresmile Borehamwood 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