Tailored Smiles Real Estate Limited


Directors	SANGAR, Satvinder, Dr
	SANGAR, Taranjit, Dr


Registered Address	Chester House
	Lloyd Drive
	Ellesmere Port
	CH65 9HQ


Registered Number	15898670 (England and Wales)

Balance Sheet as at
31 August 2025

	Notes	2025
		£	£
Fixed assets
Tangible assets	3		155,000
			155,000
Current assets
Cash at bank and on hand		6,260
		6,260
Creditors amounts falling due within one year		(59,800)
Net current assets (liabilities)			(53,540)
Total assets less current liabilities			101,460
Creditors amounts falling due after one year			(112,745)
Net assets			(11,285)
Capital and reserves
Called up share capital			200
Profit and loss account			(11,485)
Shareholders' funds			(11,285)

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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 11 June 2026, and are signed on its behalf by:

SANGAR, Satvinder, Dr
Director

SANGAR, Taranjit, Dr
Director

Registered Company No. 15898670

Tailored Smiles Real Estate Limited

Notes to the Financial Statements
for the period ended 31 August 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
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from rendering of services
	Revenue represents rental income receivable from tenants under lease agreements in respect of the company's investment properties. Rental income is recognised on a straight-line basis over the term of the relevant lease or licence agreement and is measured at the fair value of the consideration receivable, net of any discounts or incentives granted. Income is recognised when the company has satisfied its performance obligation by providing the tenant with the right to occupy the property and it is probable that the economic benefits associated with the transaction will flow to the company.

Revenue from rendering of services

Revenue represents rental income receivable from tenants under lease agreements in respect of the company's investment properties.

Rental income is recognised on a straight-line basis over the term of the relevant lease or licence agreement and is measured at the fair value of the consideration receivable, net of any discounts or incentives granted.

Income is recognised when the company has satisfied its performance obligation by providing the tenant with the right to occupy the property and it is probable that the economic benefits associated with the transaction will flow to the company.

	Finance costs
	Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Freehold land is not depreciated. Freehold buildings are depreciated on a straight-line basis over their estimated useful economic lives of 50 years, or such other period as considered appropriate by the directors, reflecting the pattern in which the assets' future economic benefits are expected to be consumed. The assets' residual values, useful lives and depreciation methods are reviewed at each reporting date and adjusted prospectively if appropriate. Impairment of Property and Buildings At each reporting date, the company reviews the carrying amounts of its tangible fixed assets to determine whether there is any indication that an asset may be impaired. If such an indication exists, the recoverable amount of the asset is estimated. Where the recoverable amount of an asset is less than its carrying amount, an impairment loss is recognised immediately in the profit and loss account to reduce the asset to its recoverable amount. If, in a subsequent period, the impairment loss decreases and the decrease can be related objectively to an event occurring after the impairment was recognised, the previously recognised impairment loss is reversed through the profit and loss account to the extent that the revised carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised.

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

Freehold land is not depreciated. Freehold buildings are depreciated on a straight-line basis over their estimated useful economic lives of 50 years, or such other period as considered appropriate by the directors, reflecting the pattern in which the assets' future economic benefits are expected to be consumed.

The assets' residual values, useful lives and depreciation methods are reviewed at each reporting date and adjusted prospectively if appropriate.

Impairment of Property and Buildings

At each reporting date, the company reviews the carrying amounts of its tangible fixed assets to determine whether there is any indication that an asset may be impaired. If such an indication exists, the recoverable amount of the asset is estimated.

Where the recoverable amount of an asset is less than its carrying amount, an impairment loss is recognised immediately in the profit and loss account to reduce the asset to its recoverable amount.

If, in a subsequent period, the impairment loss decreases and the decrease can be related objectively to an event occurring after the impairment was recognised, the previously recognised impairment loss is reversed through the profit and loss account to the extent that the revised carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised.

2.	Average number of employees


		2025
	Average number of employees during the year	0

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	Additions	165,167
	At 31 August 25	155,000
	Depreciation and impairment
	Charge for year	10,167
	Net book value
	At 31 August 25	155,000
	At 14 August 24	-

4.	Impairment of tangible fixed assets
	The company's tangible fixed assets comprise a freehold property held at cost less accumulated impairment losses. During the year, the company acquired a freehold property at a total cost of £165,167, including directly attributable legal costs. Following acquisition, the directors carried out an assessment of the property's recoverable amount and determined its value to be £155,000. Accordingly, an impairment loss of £10,167 has been recognised in the profit and loss account, reducing the carrying amount of the property to its recoverable amount. The directors have reviewed the property's value at the balance sheet date and consider that its recoverable amount remains £155,000. Consequently, no further impairment or reversal of impairment has been recognised. The carrying value of the property at the balance sheet date is £155,000.

Impairment of tangible fixed assets

The company's tangible fixed assets comprise a freehold property held at cost less accumulated impairment losses.

During the year, the company acquired a freehold property at a total cost of £165,167, including directly attributable legal costs. Following acquisition, the directors carried out an assessment of the property's recoverable amount and determined its value to be £155,000. Accordingly, an impairment loss of £10,167 has been recognised in the profit and loss account, reducing the carrying amount of the property to its recoverable amount.

The directors have reviewed the property's value at the balance sheet date and consider that its recoverable amount remains £155,000. Consequently, no further impairment or reversal of impairment has been recognised.

The carrying value of the property at the balance sheet date is £155,000.

5.	Secured creditors
	The company's borrowings include amounts secured by a legal mortgage over its freehold property situated at 91 Holbrook Street, Heanor, Derbyshire DE75 7BA. The mortgage is in favour of Kensington Mortgage Company Limited and was created on 5 March 2025. The charge was registered at Companies House under charge number 158986700001 and contains a negative pledge. At the balance sheet date, the outstanding mortgage liability of £112,745 (2025: £Nil) was secured by: A first legal charge over the freehold property at 91 Holbrook Street, Heanor, Derbyshire DE75 7BA; and all rights and remedies contained within the Mortgage Deed. The secured loan is repayable in accordance with the terms of the mortgage agreement.

Secured creditors

The company's borrowings include amounts secured by a legal mortgage over its freehold property situated at 91 Holbrook Street, Heanor, Derbyshire DE75 7BA.

The mortgage is in favour of Kensington Mortgage Company Limited and was created on 5 March 2025. The charge was registered at Companies House under charge number 158986700001 and contains a negative pledge.

At the balance sheet date, the outstanding mortgage liability of £112,745 (2025: £Nil) was secured by:

A first legal charge over the freehold property at 91 Holbrook Street, Heanor, Derbyshire DE75 7BA; and all rights and remedies contained within the Mortgage Deed.

The secured loan is repayable in accordance with the terms of the mortgage agreement.