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Registered number: 03561199
| Smile Radiance Limited Financial statements Information for filing with the registrar 31 March 2026 |
Smile Radiance Limited
Balance sheet At 31 March 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 241,644 |  | 237,357
|  |  | 241,644 |  | 237,357
Current assets |  |  |  |  |
Stock |  | 17,813 |  | 15,190 |
Debtors | 5 | 1,254,920 |  | 1,237,486 |
Cash at bank and in hand |  | 986,700 |  | 764,388 |
|  | 2,259,433 |  | 2,017,064 |
Creditors: amounts falling due within one year | 6 | (166,388) |  | (131,771) |
Net current assets |  |  | 2,093,045 |  | 1,885,293
Total assets less current liabilities |  |  | 2,334,689 |  | 2,122,650
Creditors: amounts falling due after more than one year | 7 |  | (85,913) |  | (67,211)
Provisions for liabilities |  |  |  |  |
Deferred tax |  |  | (26,068) |  | (23,719)
Net assets |  |  | 2,222,708 |  | 2,031,720
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 200 |  | 200
Profit and loss account |  |  | 2,222,508 |  | 2,031,520
Shareholders' funds |  |  | 2,222,708 |  | 2,031,720
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Smile Radiance Limited
Balance sheet (continued) At 31 March 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 16 July 2026.
R Dattani
Director
Company registered number: 03561199 The notes on pages 3 to 7 form part of these financial statements. 2
Smile Radiance Limited
Notes to the financial statements Year ended 31 March 2026
1. | General information
Smile Radiance Limited ('the company') is a private company limited by shares, incorporated and domiciled in the United Kingdom, registered in England and Wales. The address of the registered office is 112 Pinner Road, Northwood, Middlesex, HA6 1BS, England. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Turnover represents the value of orthodontic work performed during the year.
| 2.3 | 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.
| 2.4 | 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. 3
Smile Radiance Limited
Notes to the financial statements Year ended 31 March 2026 2.Accounting policies (continued)
| 2.5 | 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. Depreciation is provided on the following basis:
|  |  |  | Long-term leasehold property | - | 15% | reducing balance
|  |  |  | Plant and machinery | - | 25% | reducing balance
|  |  |  | Motor vehicles | - | 20% | 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.
| 2.6 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the year was 16 (2025 - 20).
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Smile Radiance Limited
Notes to the financial statements Year ended 31 March 2026
4. | Tangible fixed assets
|  | Long-term leasehold property | Plant and machinery | Motor vehicles | Total
|  | £ | £ | £ | £
| Cost |  |  |  |
| At 1 April 2025 | 159,080 | 395,919 | 101,719 | 656,718
| Additions | - | 58,779 | - | 58,779
| At 31 March 2026 | 159,080 | 454,698 | 101,719 | 715,497
| Depreciation |  |  |  |
| At 1 April 2025 | 91,667 | 307,350 | 20,344 | 419,361
| Charge for the year | 9,561 | 28,656 | 16,275 | 54,492
| At 31 March 2026 | 101,228 | 336,006 | 36,619 | 473,853
| Net book value |  |  |  |
| At 31 March 2026 | 57,852 | 118,692 | 65,100 | 241,644
| At 31 March 2025 | 67,413 | 88,569 | 81,375 | 237,357
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Smile Radiance Limited
Notes to the financial statements Year ended 31 March 2026
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 1,168,846 | 1,158,846
| Other debtors | 75,679 | 73,084
| Prepayments and accrued income | 10,395 | 5,556
|  | 1,254,920 | 1,237,486
6. | Creditors: amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other loans | 56,581 | 58,394
| Corporation tax | 76,324 | 58,039
| Obligations under finance lease and hire purchase contracts | 23,646 | 7,254
| Other creditors | 5,862 | 4,334
| Accruals and deferred income | 3,975 | 3,750
|  | 166,388 | 131,771
7. | Creditors: amounts falling due after more than one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Net obligations under finance leases and hire purchase contracts | 85,913 | 67,211
|  | 85,913 | 67,211
8. | Related party transactions
| During the year the company operated an intercompany account with R & R Smile Limited to record amounts due to and from the company. At 31 March 2026 the amount owed by Smile Radiance Limited was £531,846 (2025: £521,846). During the year the company operated an intercompany account with Radiance Investment Ltd to record amounts due to and from the company. At 31 March 2026 the amount owed by Smile Radiance Limited was £637,000 (2025: £637,000).
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Smile Radiance Limited
Notes to the financial statements Year ended 31 March 2026
9. | Controlling party
The parent company of Smile Radiance Limited, is R & R Smile Limited, a company incorporated in England and Wales. R & R Smile Limited held 95% of the issued share capital in the company at the balance sheet date. The ultimate controlling parties are Dr R Dattani and Dr RJ Dattani by virtue of a controlling stake in R & R Smile Limited.
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