Breeze Smiles Limited

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

Registered number: 10086112

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		138,000		147,200
Tangible Assets	5		10,903		10,398

			148,903		157,598
CURRENT ASSETS
Debtors	6	25,941		806
Cash at bank and in hand		30,575		55,885

		56,516		56,691
Creditors: Amounts Falling Due Within One Year	7	(32,791 )		(31,521 )

NET CURRENT ASSETS (LIABILITIES)			23,725		25,170

TOTAL ASSETS LESS CURRENT LIABILITIES			172,628		182,768

Creditors: Amounts Falling Due After More Than One Year	8		(163,632 )		(172,336 )

NET ASSETS			8,996		10,432

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			8,896		10,332

SHAREHOLDERS' FUNDS			8,996		10,432

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Breeze Smiles 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 her 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

Dr Hannah Breeze

Director

30/10/2026

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

1. General Information

Breeze Smiles Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10086112 . The registered office is 22 Tower Hill Road, Upholland, Skelmersdale, WN8 0DU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Intangible assets are goodwill. It is amortised to profit And Loss Account income Statement over its estimated economic life of 25 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:

Fixtures & Fittings

20% reducing line

2.5. Taxation

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The client's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2025: 6)

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Breeze Smiles Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Intangible Assets

	Other
	£
Cost
As at 1 April 2025	230,000

As at 31 March 2026	230,000

Amortisation
As at 1 April 2025	82,800
Provided during the period	9,200

As at 31 March 2026	92,000

Net Book Value
As at 31 March 2026	138,000

As at 1 April 2025	147,200

5. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 April 2025	51,583
Additions	3,231

As at 31 March 2026	54,814

Depreciation
As at 1 April 2025	41,185
Provided during the period	2,726

As at 31 March 2026	43,911

Net Book Value
As at 31 March 2026	10,903

As at 1 April 2025	10,398

6. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	25,941	806

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Breeze Smiles Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	6,256	4,839
Other creditors	3,725	-
Taxation and social security	22,810	26,682

	32,791	31,521

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	163,632	172,336

9. Share Capital

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

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