Acorah Software Products - Accounts Production 19.3.550 false true false 10 October 2024 31 October 2025 31 October 2025 16009988 Dr Madhu Yadav Dr Vikas Yadav iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 16009988 2024-10-09 16009988 2025-10-31 16009988 2024-10-10 2025-10-31 16009988 frs-core:CurrentFinancialInstruments 2025-10-31 16009988 frs-core:Non-currentFinancialInstruments 2025-10-31 16009988 frs-core:FurnitureFittings 2025-10-31 16009988 frs-core:FurnitureFittings 2024-10-10 2025-10-31 16009988 frs-core:FurnitureFittings 2024-10-09 16009988 frs-core:NetGoodwill 2025-10-31 16009988 frs-core:NetGoodwill 2024-10-10 2025-10-31 16009988 frs-core:NetGoodwill 2024-10-09 16009988 frs-core:RevaluationReserve 2024-10-10 2025-10-31 16009988 frs-core:RevaluationReserve 2024-10-09 16009988 frs-core:RevaluationReserve 2025-10-31 16009988 frs-core:ShareCapital 2025-10-31 16009988 frs-core:RetainedEarningsAccumulatedLosses 2024-10-10 2025-10-31 16009988 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-10-09 16009988 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 16009988 frs-bus:PrivateLimitedCompanyLtd 2024-10-10 2025-10-31 16009988 frs-bus:FilletedAccounts 2024-10-10 2025-10-31 16009988 frs-bus:SmallEntities 2024-10-10 2025-10-31 16009988 frs-bus:AuditExempt-NoAccountantsReport 2024-10-10 2025-10-31 16009988 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-10 2025-10-31 16009988 frs-bus:Director1 2024-10-10 2025-10-31 16009988 frs-bus:Director2 2024-10-10 2025-10-31 16009988 frs-countries:EnglandWales 2024-10-10 2025-10-31
Registered number: 16009988
My Bright Smiles Ltd
Unaudited Financial Statements
For the Period 10 October 2024 to 31 October 2025
Strategic Partnership
My Bright Smiles Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
My Bright Smiles Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 16009988

| 31 October 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 640,000
Tangible Assets | 5 |  | 5,514
|  |  | 645,514
CURRENT ASSETS
Debtors | 6 | 535,724 |
Cash at bank and in hand |  | 63,259 |
|  | 598,983 |
Creditors: Amounts Falling Due Within One Year | 7 | (725,907 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (126,924 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 518,590
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (366,390 )
NET ASSETS |  |  | 152,200
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100
Revaluation reserve | 10 |  | 100,000
Profit and Loss Account |  |  | 52,100
SHAREHOLDERS' FUNDS |  |  | 152,200

Page 1
Page 2
My Bright Smiles Ltd
Balance Sheet (continued)
As At 31 October 2025
For the period ending 31 October 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Dr Madhu Yadav Director
9 July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
My Bright Smiles Ltd
Notes to the Financial Statements
For the Period 10 October 2024 to 31 October 2025
Notes to the Financial Statements
1. General Information
My Bright Smiles Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16009988 . The registered office is 53 Norwood Drive, Harrow, England, HA2 7PF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements are prepared in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
These financial statements for the period ended 31 October 2025 are the first financial statements of My Bright Smiles Ltd prepared in accordance with FRS 102 (Section 1A), The Financial Reporting Standard applicable in the UK and Republic of Ireland. The date of adoption to FRS 102 (Section 1A) was 10 October 2024.
The financial statements are prepared in UK sterling, which is the financial currency of the entity. Monetary amounts in these financial statements are rounded to the nearest UK pound.
The principle accounting policies adopted are set below.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets.
2.4. Tangible Fixed Assets and Depreciation
Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.

Fixtures & Fittings | 15% Straight line

Tangible assets are initially recorded at cost and subsequently stated at cost less accumulated depreciation and impairment losses.
2.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred 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 statement of financial position date.
Deferred Tax
Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.
The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
Page 3
Page 4
My Bright Smiles Ltd
Notes to the Financial Statements (continued)
For the Period 10 October 2024 to 31 October 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 10 October 2024 | -
Additions | 540,000
Revaluations | 100,000
As at 31 October 2025 | 640,000
Net Book Value
As at 31 October 2025 | 640,000
As at 10 October 2024 | -

5. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 10 October 2024 | -
Additions | 6,487
As at 31 October 2025 | 6,487
Depreciation
As at 10 October 2024 | -
Provided during the period | 973
As at 31 October 2025 | 973
Net Book Value
As at 31 October 2025 | 5,514
As at 10 October 2024 | -

6. Debtors

| 31 October 2025
--- | ---
| £
Due within one year
Other debtors | 535,724

7. Creditors: Amounts Falling Due Within One Year

| 31 October 2025
--- | ---
| £
Bank loans and overdrafts | 20,400
Other loans | 150,000
Corporation tax | 11,387
Accruals and deferred income | 1,320
Directors' loan accounts | 542,800
| 725,907

Page 4
Page 5
My Bright Smiles Ltd
Notes to the Financial Statements (continued)
For the Period 10 October 2024 to 31 October 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 31 October 2025
--- | ---
| £
Bank loans | 366,390

9. Share Capital

| 31 October 2025
--- | ---
| £
Allotted, Called up and fully paid | 100

During the period, the company issued 100 Ordinary Shares for the nominal value of £1 per share. As at 31 October 2025 there are 100 Ordinary Shares in issue.
10. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 10 October 2024 | - | -
Profit for period | - | 52,100
Surplus on revaluation | 100,000 | -
Other comprehensive income for the period | 100,000 | -
Total comprehensive income for the period | 100,000 | 52,100
As at 31 October 2025 | 100,000 | 52,100

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