SMILES DENTAL CARE LIMITED

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

Registered number: 5187146

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		78,000		97,500
Tangible Assets	5		26,652		32,217

			104,652		129,717
CURRENT ASSETS
Debtors	6	72,309		62,866
Cash at bank and in hand		1,041,428		1,578,119

		1,113,737		1,640,985
Creditors: Amounts Falling Due Within One Year	7	(146,022 )		(300,066 )

NET CURRENT ASSETS (LIABILITIES)			967,715		1,340,919

TOTAL ASSETS LESS CURRENT LIABILITIES			1,072,367		1,470,636

NET ASSETS			1,072,367		1,470,636

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			1,072,267		1,470,536

SHAREHOLDERS' FUNDS			1,072,367		1,470,636

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SMILES DENTAL CARE LIMITED

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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

Mr A Haria

Director

10/09/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

SMILES DENTAL CARE LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 5187146 . The registered office is 5 The Broadway, Winchmore Hill Road, Southgate, London, N14 6PH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The accounts have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and any refunds.

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. It is amortised to profit and loss account over its estimated economic life of 20 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:

Plant & Machinery	20% per annum
Fixtures & Fittings	20% per annum

2.5. Taxation

A current tax liability is recognised for the tax payable on the taxable profit of the current periods.

2.6. Pensions

Contributions to defined pension contribution plans are expensed in the period to which they relate.

2.7. Debtors

Short term debtors are measured at invoice price. Loans and athoer financial assets are initially recognised at cost less any impairment losses for bad and doubtful debts.

2.8. Creditors

Short term creditors are measured at invoice price.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 10 (2025: 10)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2025	390,000

As at 31 March 2026	390,000

Amortisation
As at 1 April 2025	292,500
Provided during the period	19,500

As at 31 March 2026	312,000

...CONTINUED

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SMILES DENTAL CARE LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Net Book Value
As at 31 March 2026	78,000

As at 1 April 2025	97,500

5. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 April 2025	76,017	24,795	100,812
Additions	635	464	1,099

As at 31 March 2026	76,652	25,259	101,911

Depreciation
As at 1 April 2025	44,854	23,741	68,595
Provided during the period	6,360	304	6,664

As at 31 March 2026	51,214	24,045	75,259

Net Book Value
As at 31 March 2026	25,438	1,214	26,652

As at 1 April 2025	31,163	1,054	32,217

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	7,321	7,878
Other debtors	64,988	54,988

	72,309	62,866

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	13,440	12,609
Corporation tax	95,269	72,910
Other creditors	37,313	27,867
Director's loan account	-	186,680

	146,022	300,066

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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SMILES DENTAL CARE LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

9. Related Party Transactions

During the year ended 31 March 2026, Smile Dental Care Limited owed £0.00 (2025: £186,680) to its Director.

During the year ended 31 March 2026, Smiles Dental Care Limited lent £48,000 (2025 - £48,000) to Arak Property Investments Ltd, a company in which the Director has an interest.The amount is reflected in the Other debtors. The loan is on an interest free basis and repayable on demand.

10. Ultimate Controlling Party

There was a group re-organisation which resulted in a new holding company, AX4 Holdings Ltd, taking over 100% ownership of Smiles Dental Care Limited from 13 August 2025.

Dividends totalling £659,010 were declared in the financial year to AX4 Holding Ltd.

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