SMILES BY HELEN LIMITED


Directors	Dr Helen Moynihan
	Mr Nicholas Skelhorn


Registered Address	Fulford Lodge
	1 Heslington Lane
	York
	YO10 4HN


Registered Number	16642171 (England and Wales)

Statement of Financial Position
31 March 2026

	Notes	2026
		£	£
Fixed assets
Tangible assets	3		1,101
			1,101
Current assets
Debtors	4	8,812
Cash at bank and on hand		52,942
		61,754
Creditors amounts falling due within one year	5	(60,043)
Net current assets (liabilities)			1,711
Total assets less current liabilities			2,812
Net assets			2,812
Capital and reserves
Called up share capital			100
Profit and loss account			2,712
Shareholders' funds			2,812

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 30 July 2026, and are signed on its behalf by:

Dr Helen Moynihan
Director
Registered Company No. 16642171

SMILES BY HELEN LIMITED

Notes to the Financial Statements
for the period 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.

	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.

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.

	Revenue from sale of goods
	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.

	Tangible fixed assets and depreciation
	Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


		Reducing balance (%)
	Plant and machinery	20
	Office Equipment	20

2.	Average number of employees


		2026
	Average number of employees during the year	2

3.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
Additions	500	876	1,376
At 31 March 26	500	876	1,376
Depreciation and impairment
Charge for year	100	175	275
At 31 March 26	100	175	275
Net book value
At 31 March 26	400	701	1,101
At 10 August 25	-	-	-

4.	Debtors: amounts due within one year

		2026
		£
	Trade debtors / trade receivables	8,812
	Total	8,812

5.	Creditors: amounts due within one year

		2026
		£
	Bank borrowings and overdrafts	47,318
	Taxation and social security	11,991
	Accrued liabilities and deferred income	734
	Total	60,043

6.	Related party transactions
	During the year the Directors made available a loan to the Company of £47,318. The loan is repayable on demand