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Pearl Smile Holdings Limited

Registered Number
11931546
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

Pearl Smile Holdings Limited
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors | Dr Nilesh Bhavsar
| Dr Leena Jassi

Registered Address | 3 Fog Lane
| Manchester
| M20 6AX

Registered Number | 11931546 (England and Wales)

Pearl Smile Holdings Limited
Statement of Financial Position
31 March 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Investments | 3 |  |  | 679,362 |  |  |  | 679,072
|  |  |  | 679,362 |  |  |  | 679,072
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 2,241,885 |  |  |  | 835,075 |  |
Cash at bank and on hand |  | 379,945 |  |  |  | 9,299 |  |
|  | 2,621,830 |  |  |  | 844,374 |  |
Creditors amounts falling due within one year | 5 | (541,519) |  |  |  | (258,943) |  |
Net current assets (liabilities) |  |  |  | 2,080,311 |  |  |  | 585,431
Total assets less current liabilities |  |  |  | 2,759,673 |  |  |  | 1,264,503
Creditors amounts falling due after one year | 6 |  |  | (1,948,915) |  |  |  | (828,506)
Net assets |  |  |  | 810,758 |  |  |  | 435,997
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 20 |  |  |  | 20
Profit and loss account |  |  |  | 810,738 |  |  |  | 435,977
Shareholders' funds |  |  |  | 810,758 |  |  |  | 435,997

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 26 February 2026, and are signed on its behalf by:
Dr Leena Jassi Director
Dr Nilesh Bhavsar Director Registered Company No. 11931546

Pearl Smile Holdings Limited
Notes to the Financial Statements
for the year ended 31 March 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.

| Basis of preparation
--- | ---
| The financial statements have been prepared on the historical cost basis.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling, which is the functional currency of the entity.

| Going concern
--- | ---
| The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.

| Turnover policy
--- | ---
| The revenue shown in the profit and loss account represents income receivable from group activities.

| Current taxation
--- | ---
| The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.

| Investments
--- | ---
| Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

| Trade and other 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.

| Trade and other 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.

| Financial instruments
--- | ---
| Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Fixed asset investments
--- | ---
| The fixed asset investments represent the cost of acquiring 100% of the issued share capital of Pearl Smile (Manchester) Ltd, Pearl Smile (Oldham) Ltd, Pearl Smile (Prestbury) Ltd, Westwoodside Dental Practice Ltd, Pearl Smile (Bromley Cross) Ltd and Pearl Smile (Sandbach) Ltd. The companies are trading companies registered in England and Wales.

|  | Investments in groups1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 24 | 679,072 |  | 679,072
| Additions | 300 |  | 300
| Disposals | (10) |  | (10)
| At 31 March 25 | 679,362 |  | 679,362
| Net book value
| At 31 March 25 | 679,362 |  | 679,362
| At 31 March 24 | 679,072 |  | 679,072

| Notes
--- | ---
| 1Investments in group undertakings and participating interests

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Amounts owed by group undertakings | 1,861,468 |  | 347,613
| Other debtors | 380,417 |  | 483,951
| Prepayments and accrued income | - |  | 3,511
| Total | 2,241,885 |  | 835,075

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 137,460 |  | 92,371
| Amounts owed to related parties | 378,568 |  | 140,317
| Taxation and social security | 20,408 |  | 20,135
| Accrued liabilities and deferred income | 5,083 |  | 6,120
| Total | 541,519 |  | 258,943

6. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 1,948,915 |  | 828,506
| Total | 1,948,915 |  | 828,506

7. | Related party transactions
--- | ---
| During the year the directors made available a loan to the company. At the year end the balance of the loan was -£298,270 (2024: -£400,464). Interest was charged on this loan on a monthly basis at the UK market rates. The loan is repayable upon demand. S455 tax has already been paid on the previous over-drawn balance of £250,464. An additional £48,000 was credited to the directors loan account in June 2025 and as such, no additional S455 tax is to be issued.

8. | Controlling party
--- | ---
| Pearl Smile Holdings Ltd is the parent company within its group. Under the provision of section 398 of the Companies Act 2006, the company is exempt from preparing consolidated accounts and has not done so, therefore the accounts show information about the company as a single entity. The company has taken advantage of the exemptions provided in FRS 102 from reporting transactions between wholly owned members of the group.