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SMILE BY DESIGN (SHEFFIELD) LIMITED

Registered Number
15905174
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2026

SMILE BY DESIGN (SHEFFIELD) LIMITED
Company Information
for the year from 1 April 2025 to 31 March 2026

Directors | Dr Jonathan O'Dwyer
| Dr David Tinsley

Registered Address | Chesterfield Orthodontics
| South Place
| Chesterfield
| S40 1SZ

Registered Number | 15905174 (England and Wales)

SMILE BY DESIGN (SHEFFIELD) LIMITED
Statement of Financial Position
31 March 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 960 |  |  |  | 960
Tangible assets | 4 |  |  | 47,481 |  |  |  | 16,796
|  |  |  | 48,441 |  |  |  | 17,756
Current assets |  |  |  |  |  |  |  |
Stocks | 5 | 14,054 |  |  |  | - |  |
Debtors |  | 214,895 |  |  |  | 4,551 |  |
Cash at bank and on hand |  | 68,284 |  |  |  | 18,970 |  |
|  | 297,233 |  |  |  | 23,521 |  |
Creditors amounts falling due within one year | 6 | (319,482) |  |  |  | (39,447) |  |
Net current assets (liabilities) |  |  |  | (22,249) |  |  |  | (15,926)
Total assets less current liabilities |  |  |  | 26,192 |  |  |  | 1,830
Net assets |  |  |  | 26,192 |  |  |  | 1,830
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 26,092 |  |  |  | 1,730
Shareholders' funds |  |  |  | 26,192 |  |  |  | 1,830

- 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 2 June 2026, and are signed on its behalf by:
Dr David Tinsley Director
Dr Jonathan O'Dwyer Director Registered Company No. 15905174

SMILE BY DESIGN (SHEFFIELD) LIMITED
Notes to the Financial Statements
for the year ended 31 March 2026

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.

| 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 any accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired.

| Tangible fixed assets and depreciation
--- | ---
| Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

|  | Reducing balance (%)
| Plant and machinery | 25
| Office Equipment | 25

| 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.

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

|  | 2026 |  | 2025
| Average number of employees during the year | 13 |  | 14

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

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 25 | 960 |  | 960
| At 31 March 26 | 960 |  | 960
| Net book value
| At 31 March 26 | 960 |  | 960
| At 31 March 25 | 960 |  | 960

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

|  | Plant & machinery |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 April 25 | 4,066 |  | 12,730 |  | 16,796
| Additions | 4,596 |  | 42,697 |  | 47,293
| Disposals | - |  | (780) |  | (780)
| At 31 March 26 | 8,662 |  | 54,647 |  | 63,309
| Depreciation and impairment
| Charge for year | 2,165 |  | 13,663 |  | 15,828
| At 31 March 26 | 2,165 |  | 13,663 |  | 15,828
| Net book value
| At 31 March 26 | 6,497 |  | 40,984 |  | 47,481
| At 31 March 25 | 4,066 |  | 12,730 |  | 16,796

5. | Stocks
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Raw materials and consumables | 14,054 |  | -
| Total | 14,054 |  | -

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

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 9,060 |  | -
| Amounts owed to related parties | - |  | 35,633
| Accrued liabilities and deferred income | 310,422 |  | 3,814
| Total | 319,482 |  | 39,447