Caseware UK (AP4) 2024.0.164 2024.0.164 2026-05-11 2025-02-01 false Dental practice activties 11 9 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 15392662 2024-01-06 2025-01-31 15392662 2025-02-01 2026-01-31 15392662 2026-01-31 15392662 2025-01-31 15392662 c:Director1 2025-02-01 2026-01-31 15392662 c:Director2 2025-02-01 2026-01-31 15392662 d:Buildings 2025-02-01 2026-01-31 15392662 d:Buildings 2026-01-31 15392662 d:Buildings 2025-01-31 15392662 d:Buildings d:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 15392662 d:PlantMachinery 2025-02-01 2026-01-31 15392662 d:PlantMachinery 2026-01-31 15392662 d:PlantMachinery 2025-01-31 15392662 d:PlantMachinery d:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 15392662 d:OfficeEquipment 2025-02-01 2026-01-31 15392662 d:OfficeEquipment 2026-01-31 15392662 d:OfficeEquipment 2025-01-31 15392662 d:OfficeEquipment d:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 15392662 d:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 15392662 d:Goodwill 2025-02-01 2026-01-31 15392662 d:Goodwill 2026-01-31 15392662 d:Goodwill 2025-01-31 15392662 d:CurrentFinancialInstruments 2026-01-31 15392662 d:CurrentFinancialInstruments 2025-01-31 15392662 d:Non-currentFinancialInstruments 2026-01-31 15392662 d:Non-currentFinancialInstruments 2025-01-31 15392662 d:CurrentFinancialInstruments d:WithinOneYear 2026-01-31 15392662 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 15392662 d:Non-currentFinancialInstruments d:AfterOneYear 2026-01-31 15392662 d:Non-currentFinancialInstruments d:AfterOneYear 2025-01-31 15392662 d:ShareCapital 2026-01-31 15392662 d:ShareCapital 2025-01-31 15392662 d:RetainedEarningsAccumulatedLosses 2026-01-31 15392662 d:RetainedEarningsAccumulatedLosses 2025-01-31 15392662 c:FRS102 2025-02-01 2026-01-31 15392662 c:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 15392662 c:FullAccounts 2025-02-01 2026-01-31 15392662 c:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 15392662 2 2025-02-01 2026-01-31 15392662 d:Goodwill d:OwnedIntangibleAssets 2025-02-01 2026-01-31 15392662 e:PoundSterling 2025-02-01 2026-01-31 iso4217:GBP xbrli:pure

Registered number: 15392662
| Salaudeen Smiles Limited Financial statements Information for filing with the registrar 31 January 2026 |
Salaudeen Smiles Limited
Balance sheet At 31 January 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 462,917 |  | 517,917
Tangible assets | 5 |  | 319,486 |  | 289,244
|  |  | 782,403 |  | 807,161
Current assets |  |  |  |  |
Stock |  | 3,270 |  | 3,270 |
Debtors |  | 29,563 |  | - |
Cash at bank and in hand |  | 106,297 |  | 77,487 |
|  | 139,130 |  | 80,757 |
Creditors: amounts falling due within one year | 6 | (94,091) |  | (78,372) |
Net current assets |  |  | 45,039 |  | 2,385
Total assets less current liabilities |  |  | 827,442 |  | 809,546
Creditors: amounts falling due after more than one year | 7 |  | (764,663) |  | (784,009)
Provisions for liabilities |  |  |  |  |
Deferred tax |  |  | (20,212) |  | (11,972)
Net assets |  |  | 42,567 |  | 13,565
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 42,467 |  | 13,465
Shareholders' funds |  |  | 42,567 |  | 13,565
1
Salaudeen Smiles Limited
Balance sheet (continued) At 31 January 2026 The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 11 May 2026.
L Salaudeen | A Salaudeen
Director | Director
Company registered number: 15392662 The notes on pages 3 to 8 form part of these financial statements. 2
Salaudeen Smiles Limited
Notes to the financial statements Year 31 January 2026
1. | General information
Salaudeen Smiles Limited ('the company') is a private company limited by shares, incorporated in the United Kingdom and registered in England. The address of the registered office is 136 Swinnow Road, Leeds, England, LS13 4NX. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland' (FRS 102) and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Revenue
The turnover shown in the profit and loss account represents private and plan dental fee income receivable during the period.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. 3
Salaudeen Smiles Limited
Notes to the financial statements Year 31 January 2026 2.Accounting policies (continued)
| 2.6 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.7 | Intangible assets
Goodwill Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of comprehensive income over its useful economic life. Other intangible assets Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. The estimated useful lives range as follows:
|  |  |  | Goodwill | - | 10 | years
4
Salaudeen Smiles Limited
Notes to the financial statements Year 31 January 2026 2.Accounting policies (continued)
| 2.8 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | 2% | straight line
|  |  |  | Plant and machinery | - | 10% | reducing balance
|  |  |  | Office equipment | - | 25% | reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the year was 11 (2025 - 9).
5
Salaudeen Smiles Limited
Notes to the financial statements Year 31 January 2026
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 February 2025 | 550,000
| At 31 January 2026 | 550,000
| Amortisation |
| At 1 February 2025 | 32,083
| Charge for the period | 55,000
| At 31 January 2026 | 87,083
| Net book value |
| At 31 January 2026 | 462,917
| At 31 January 2025 | 517,917
6
Salaudeen Smiles Limited
Notes to the financial statements Year 31 January 2026
5. | Tangible fixed assets
|  | Freehold property | Plant and machinery | Office equipment | Total
|  | £ | £ | £ | £
| Cost |  |  |  |
| At 1 February 2025 | 243,788 | 50,129 | 318 | 294,235
| Additions | 5,260 | 41,760 | 3,680 | 50,700
| At 31 January 2026 | 249,048 | 91,889 | 3,998 | 344,935
| Depreciation |  |  |  |
| At 1 February 2025 | 2,844 | 2,120 | 27 | 4,991
| Charge for the period | 4,904 | 15,129 | 425 | 20,458
| At 31 January 2026 | 7,748 | 17,249 | 452 | 25,449
| Net book value |  |  |  |
| At 31 January 2026 | 241,300 | 74,640 | 3,546 | 319,486
| At 31 January 2025 | 240,944 | 48,009 | 291 | 289,244
6. | Creditors: amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank loans | 26,852 | 11,463
| Trade creditors | 14,985 | 11,939
| Corporation tax | 28,369 | 5,780
| Other taxation and social security | 5,998 | 2,190
| Obligations under finance lease and hire purchase contracts | 6,652 | 3,360
| Other creditors | 6,075 | 38,960
| Accruals and deferred income | 5,160 | 4,680
|  | 94,091 | 78,372
7
Salaudeen Smiles Limited
Notes to the financial statements Year 31 January 2026
7. | Creditors: amounts falling due after more than one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank loans | 724,581 | 766,823
| Net obligations under finance leases and hire purchase contracts | 40,082 | 17,186
|  | 764,663 | 784,009
8