Company registration number: SC820351
Annual report and unaudited financial statements
for the period ended 31 August 2025
for
Better Smiles Ltd
Pages for filing with the Registrar
Company registration number: SC820351
Better Smiles Ltd
Balance sheet
as at 31 August 2025
Note £ £
Current assets
Cash at bank and in hand 16,034
16,034
Creditors: amounts falling due within one
year 		4 (6,711)
Net current assets 9,323
NET ASSETS 9,323
Capital and reserves
Called up share capital 1
Profit and loss account 9,322
TOTAL EQUITY 9,323
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the period ended 31 August 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
Signed by:
Miss N Kashmiri, Director
20 May 2026
1
Better Smiles Ltd
Notes to the financial statements
for the period ended 31 August 2025
1 Company information
Better Smiles Ltd is a private company registered in Scotland. Its registered number is SC820351. The company is limited by shares. Its registered office is 2 Christian Road, Broughty Ferry, Dundee, Angus, DD5 1NE.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Presentation currency
The company's financial statements are presented in sterling.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
2
Better Smiles Ltd
Notes to the financial statements - continued
for the period ended 31 August 2025
2 Accounting policies - continued
Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price, including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial Assets classified as receivable within one year are not amortised.

Financial assets are derecognised only when contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and subsequently all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Basic financial liabilities, including trade and other creditors, bank loans and other loans, are initially recognised at transaction price unless the arrangement constitutes a financial transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Financial assets and liabilities are derecognised when the contractual rights to the cash flows from the asset expire or are settled and when the company's contractual obligations expire or are discharged or cancelled.

Taxation
Taxation for the period comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
3 Average number of employees
During the period the average number of employees was 1.
3
Better Smiles Ltd
Notes to the financial statements - continued
for the period ended 31 August 2025
4 Creditors: amounts falling due within one year
£
Trade creditors (1)
Other creditors 4,105
Taxation 2,187
Accruals and deferred income 420
6,711
4