REGISTERED NUMBER: 15126933 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30th September 2025

for

Smile Care Pocklington Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Dr J S Dhariwal

Dr H Hamid

REGISTERED OFFICE:

Walnut Tree House

Court Lane

Burnham

Buckinghamshire

SL1 8DN

REGISTERED NUMBER:

15126933 (England and Wales)

ACCOUNTANTS:

Dunkley's

Chartered Certified Accountants

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

BS32 4JY

FIXED ASSETS

Tangible assets

4

44,140

41,294

CURRENT ASSETS

Debtors

5

6,590

100

Cash at bank

436,961

14,471

443,551

14,571

CREDITORS

Amounts falling due within one year

6

303,759

83,743

NET CURRENT ASSETS/(LIABILITIES)

139,792

(69,172

)

TOTAL ASSETS LESS CURRENT LIABILITIES

183,932

(27,878

)

PROVISIONS FOR LIABILITIES

9,283

-

NET ASSETS/(LIABILITIES)

174,649

(27,878

)

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

174,549

(27,978

)

SHAREHOLDERS' FUNDS

174,649

(27,878

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14th October 2026 and were signed on its behalf by:

Dr J S Dhariwal - Director

1.	STATUTORY INFORMATION

Smile Care Pocklington Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are presented in sterling (£), which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

20% on reducing balance

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The financial statements have been prepared on a going concern basis. The directors have considered the Company's financial position and are satisfied that it has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Cash & cash equivalents

Cash comprises cash in hand and demand deposits. Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash and are subject to an insignificant risk of changes in value.

Cash and cash equivalents consist solely of balances held in the Company's bank current account. The Company does not hold any short-term investments and does not operate an overdraft facility.

Post balance sheet events

There were no events subsequent to the balance sheet date that would have a material impact on the company's financial position or results and therefore no disclosure is required.

Contingent Liabilities

The Company had no contingent liabilities at the balance sheet date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

Totals

£

£

£

£

COST

At 1st October 2024

3,383

25,786

12,857

42,026

Additions

5,015

7,999

-

13,014

At 30th September 2025

8,398

33,785

12,857

55,040

DEPRECIATION

At 1st October 2024

56

247

429

732

Charge for year

1,472

6,211

2,485

10,168

At 30th September 2025

1,528

6,458

2,914

10,900

NET BOOK VALUE

At 30th September 2025

6,870

27,327

9,943

44,140

At 30th September 2024

3,327

25,539

12,428

41,294

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

3,610

-

Amounts owed by other related parties

2,880

-

Amounts owed by participating interests

100

100

6,590

100

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

42,719

26,560

Amounts owed to other related parties

-

47,120

Tax

47,526

-

Social security and other taxes

6,322

2,406

Other creditors

24,593

6,611

Deferred income

181,500

-

Accrued expenses

1,099

1,046

303,759

83,743

7.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

100

Ordinary

£1

100

100

8.	RELATED PARTY DISCLOSURES

In accordance with FRS 102, s1AC.35, the following are the categories and transactions conducted with, and balances owing to/from, related parties, where those transactions are both material and not conducted under normal market conditions.

Balances reported here are limited to those with related parties that hold a participating interest in the company, related parties in which the company holds a participating interest, and transactions with directors.

Entities that hold participating interest

Amount due from related parties

£100

Other related parties

Amount due from related parties

£2,880

Unless otherwise noted, any outstanding balances outstanding are interest free, unsecured and repayable on demand.

Any necessary information to further explain a transaction is detailed here.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Dr J S Dhariwal.