2024-07-26 2025-12-31 2025-12-31 false 15860927 Come Smile With Me Ltd 2026-03-31 false iso4217:GBP xbrli:pure 15860927 2024-07-25 15860927 2025-12-31 15860927 2024-07-26 2025-12-31 15860927 2024-07-24 15860927 2024-07-25 15860927 2024-07-25 2024-07-25 15860927 bus:SmallEntities 2024-07-26 2025-12-31 15860927 bus:AuditExempt-NoAccountantsReport 2024-07-26 2025-12-31 15860927 bus:FullAccounts 2024-07-26 2025-12-31 15860927 bus:PrivateLimitedCompanyLtd 2024-07-26 2025-12-31 15860927 core:WithinOneYear 2025-12-31 15860927 core:AfterOneYear 2025-12-31 15860927 core:WithinOneYear 2024-07-25 15860927 core:AfterOneYear 2024-07-25 15860927 core:ShareCapital 2025-12-31 15860927 core:SharePremium 2025-12-31 15860927 core:RevaluationReserve 2025-12-31 15860927 core:OtherReservesSubtotal 2025-12-31 15860927 core:RetainedEarningsAccumulatedLosses 2025-12-31 15860927 core:ShareCapital 2024-07-25 15860927 core:SharePremium 2024-07-25 15860927 core:RevaluationReserve 2024-07-25 15860927 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core:Vehicles 2024-07-26 2025-12-31 15860927 core:FurnitureFittings 2024-07-26 2025-12-31 15860927 core:OfficeEquipment 2024-07-26 2025-12-31 15860927 core:NetGoodwill 2024-07-26 2025-12-31 15860927 core:IntangibleAssetsOtherThanGoodwill 2024-07-26 2025-12-31 15860927 core:ListedExchangeTraded 2024-07-26 2025-12-31 15860927 core:UnlistedNon-exchangeTraded 2024-07-26 2025-12-31 15860927 core:MoreThanFiveYears 2024-07-26 2025-12-31 15860927 core:Non-currentFinancialInstruments 2025-12-31 15860927 core:Non-currentFinancialInstruments 2024-07-25 15860927 dpl:CostSales 2024-07-26 2025-12-31 15860927 dpl:DistributionCosts 2024-07-26 2025-12-31 15860927 core:LandBuildings 2024-07-26 2025-12-31 15860927 core:PlantMachinery 2024-07-26 2025-12-31 15860927 core:Vehicles 2024-07-26 2025-12-31 15860927 core:FurnitureFittings 2024-07-26 2025-12-31 15860927 core:OfficeEquipment 2024-07-26 2025-12-31 15860927 dpl:AdministrativeExpenses 2024-07-26 2025-12-31 15860927 core:NetGoodwill 2024-07-26 2025-12-31 15860927 core:IntangibleAssetsOtherThanGoodwill 2024-07-26 2025-12-31 15860927 dpl:GroupUndertakings 2024-07-26 2025-12-31 15860927 dpl:ParticipatingInterests 2024-07-26 2025-12-31 15860927 dpl:GroupUndertakings core:ListedExchangeTraded 2024-07-26 2025-12-31 15860927 core:ListedExchangeTraded 2024-07-26 2025-12-31 15860927 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-07-26 2025-12-31 15860927 core:UnlistedNon-exchangeTraded 2024-07-26 2025-12-31 15860927 dpl:CostSales 2024-07-25 2024-07-25 15860927 dpl:DistributionCosts 2024-07-25 2024-07-25 15860927 core:LandBuildings 2024-07-25 2024-07-25 15860927 core:PlantMachinery 2024-07-25 2024-07-25 15860927 core:Vehicles 2024-07-25 2024-07-25 15860927 core:FurnitureFittings 2024-07-25 2024-07-25 15860927 core:OfficeEquipment 2024-07-25 2024-07-25 15860927 dpl:AdministrativeExpenses 2024-07-25 2024-07-25 15860927 core:NetGoodwill 2024-07-25 2024-07-25 15860927 core:IntangibleAssetsOtherThanGoodwill 2024-07-25 2024-07-25 15860927 dpl:GroupUndertakings 2024-07-25 2024-07-25 15860927 dpl:ParticipatingInterests 2024-07-25 2024-07-25 15860927 dpl:GroupUndertakings core:ListedExchangeTraded 2024-07-25 2024-07-25 15860927 core:ListedExchangeTraded 2024-07-25 2024-07-25 15860927 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-07-25 2024-07-25 15860927 core:UnlistedNon-exchangeTraded 2024-07-25 2024-07-25 15860927 core:NetGoodwill 2025-12-31 15860927 core:IntangibleAssetsOtherThanGoodwill 2025-12-31 15860927 core:LandBuildings 2025-12-31 15860927 core:PlantMachinery 2025-12-31 15860927 core:Vehicles 2025-12-31 15860927 core:FurnitureFittings 2025-12-31 15860927 core:OfficeEquipment 2025-12-31 15860927 core:AfterOneYear 2025-12-31 15860927 core:WithinOneYear 2025-12-31 15860927 core:ListedExchangeTraded 2025-12-31 15860927 core:UnlistedNon-exchangeTraded 2025-12-31 15860927 core:ShareCapital 2025-12-31 15860927 core:SharePremium 2025-12-31 15860927 core:RevaluationReserve 2025-12-31 15860927 core:OtherReservesSubtotal 2025-12-31 15860927 core:RetainedEarningsAccumulatedLosses 2025-12-31 15860927 core:NetGoodwill 2024-07-25 15860927 core:IntangibleAssetsOtherThanGoodwill 2024-07-25 15860927 core:LandBuildings 2024-07-25 15860927 core:PlantMachinery 2024-07-25 15860927 core:Vehicles 2024-07-25 15860927 core:FurnitureFittings 2024-07-25 15860927 core:OfficeEquipment 2024-07-25 15860927 core:AfterOneYear 2024-07-25 15860927 core:WithinOneYear 2024-07-25 15860927 core:ListedExchangeTraded 2024-07-25 15860927 core:UnlistedNon-exchangeTraded 2024-07-25 15860927 core:ShareCapital 2024-07-25 15860927 core:SharePremium 2024-07-25 15860927 core:RevaluationReserve 2024-07-25 15860927 core:OtherReservesSubtotal 2024-07-25 15860927 core:RetainedEarningsAccumulatedLosses 2024-07-25 15860927 core:NetGoodwill 2024-07-24 15860927 core:IntangibleAssetsOtherThanGoodwill 2024-07-24 15860927 core:LandBuildings 2024-07-24 15860927 core:PlantMachinery 2024-07-24 15860927 core:Vehicles 2024-07-24 15860927 core:FurnitureFittings 2024-07-24 15860927 core:OfficeEquipment 2024-07-24 15860927 core:AfterOneYear 2024-07-24 15860927 core:WithinOneYear 2024-07-24 15860927 core:ListedExchangeTraded 2024-07-24 15860927 core:UnlistedNon-exchangeTraded 2024-07-24 15860927 core:ShareCapital 2024-07-24 15860927 core:SharePremium 2024-07-24 15860927 core:RevaluationReserve 2024-07-24 15860927 core:OtherReservesSubtotal 2024-07-24 15860927 core:RetainedEarningsAccumulatedLosses 2024-07-24 15860927 core:AfterOneYear 2024-07-26 2025-12-31 15860927 core:WithinOneYear 2024-07-26 2025-12-31 15860927 core:Non-currentFinancialInstruments core:CostValuation 2024-07-26 2025-12-31 15860927 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-07-26 2025-12-31 15860927 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-07-26 2025-12-31 15860927 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-07-26 2025-12-31 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Come Smile With Me Ltd

Registered Number
15860927
(England and Wales)

Unaudited Financial Statements for the Period ended
31 December 2025

Come Smile With Me Ltd
Company Information
for the period from 26 July 2024 to 31 December 2025

Directors | Mr Grant Goodstein
| Dr Lia Goodstein

Registered Address | Fulford Lodge 1 Heslington Lane
| Fulford
| York
| YO10 4HW

Registered Number | 15860927 (England and Wales)

Come Smile With Me Ltd
Statement of Financial Position
31 December 2025

| Notes | 2025
--- | --- | ---
|  | £ |  | £
Fixed assets |  |  |  |
Intangible assets | 3 |  |  | 536,968
Tangible assets | 4 |  |  | 608,266
|  |  |  | 1,145,234
Current assets |  |  |  |
Stocks | 5 | 2,734 |  |
Debtors | 6 | 15,010 |  |
Cash at bank and on hand |  | 128,748 |  |
|  | 146,492 |  |
Creditors amounts falling due within one year | 7 | (137,869) |  |
Net current assets (liabilities) |  |  |  | 8,623
Total assets less current liabilities |  |  |  | 1,153,857
Creditors amounts falling due after one year | 8 |  |  | (993,629)
Net assets |  |  |  | 160,228
Capital and reserves |  |  |  |
Called up share capital |  |  |  | 100
Profit and loss account |  |  |  | 160,128
Shareholders' funds |  |  |  | 160,228

- 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 31 March 2026, and are signed on its behalf by:
Dr Lia Goodstein Director
Mr Grant Goodstein Director Registered Company No. 15860927

Come Smile With Me Ltd
Notes to the Financial Statements
for the period ended 31 December 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 dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year end date is recognised by reference to the state of completion.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

| 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.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Goodwill
--- | ---
| Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised.

| Tangible fixed assets and depreciation
--- | ---
| Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

|  | Reducing balance (%)
| Plant and machinery | 20
| Fixtures and fittings | 20
| Office Equipment | 20

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

| Stocks and work in progress
--- | ---
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all cost of purchase, cost of conversion and other costs incurred in bringing the stock to its present location and condition.

| 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.

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

|  | 2025
| Average number of employees during the year | 9

3. | Intangible assets
--- | ---

|  | Goodwill |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| Additions | 536,968 |  | 536,968
| At 31 December 25 | 536,968 |  | 536,968
| Net book value
| At 31 December 25 | 536,968 |  | 536,968
| At 25 July 24 | - |  | -

4. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| Additions | 450,064 |  | 162,225 |  | 9,993 |  | 25,534 |  | 647,816
| At 31 December 25 | 450,064 |  | 162,225 |  | 9,993 |  | 25,534 |  | 647,816
| Depreciation and impairment
| Charge for year | - |  | 32,444 |  | 1,999 |  | 5,107 |  | 39,550
| At 31 December 25 | - |  | 32,444 |  | 1,999 |  | 5,107 |  | 39,550
| Net book value
| At 31 December 25 | 450,064 |  | 129,781 |  | 7,994 |  | 20,427 |  | 608,266
| At 25 July 24 | - |  | - |  | - |  | - |  | -

5. | Stocks
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Raw materials and consumables | 2,734
| Total | 2,734

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

|  | 2025
--- | --- | ---
|  | £
| Trade debtors / trade receivables | 15,010
| Total | 15,010

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

|  | 2025
--- | --- | ---
|  | £
| Trade creditors / trade payables | 25,576
| Bank borrowings and overdrafts | 34,702
| Taxation and social security | 1,329
| Finance lease and HP contracts | 14,995
| Other creditors | 53,115
| Accrued liabilities and deferred income | 8,152
| Total | 137,869

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

|  | 2025
--- | --- | ---
|  | £
| Bank borrowings and overdrafts | 905,366
| Other creditors | 88,263
| Total | 993,629

9. | Obligations under finance leases
--- | ---

|  | 2025
--- | --- | ---
|  | £
| Finance lease and HP contracts | 103,259

10. | Related party transactions
--- | ---
| During the year the company operated a Directors Loan Account. At the end of the accounting period the balance on this account was £39,866. This balance is included within other creditors. Interest was charged on this loan at the UK market rates and has been accrued for in the accounts.