Breeze Smiles Limited - Accounts to registrar (filleted) - small 23.1.2

REGISTERED NUMBER: 10086112 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2023

for

Breeze Smiles Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Dr H Breeze

REGISTERED OFFICE:

14 Miner'S View

Upholland

Skelmersdale

Lancashire

WN8 0AZ

REGISTERED NUMBER:

10086112 (England and Wales)

ACCOUNTANTS:

Sachdevs

Chartered Accountants

4 Station Avenue

Tile Hill

Coventry

West Midlands

CV4 9HS

FIXED ASSETS

Intangible assets

4

165,600

174,800

Tangible assets

5

16,248

600

181,848

175,400

CURRENT ASSETS

Debtors

6

-

1,310

Cash at bank

38,146

26,147

38,146

27,457

CREDITORS

Amounts falling due within one year

7

(33,407

)

(15,078

)

NET CURRENT ASSETS

4,739

12,379

TOTAL ASSETS LESS CURRENT LIABILITIES

186,587

187,779

CREDITORS

Amounts falling due after more than one year

8

(186,979

)

(195,664

)

NET LIABILITIES

(392

)

(7,885

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(492

)

(7,985

)

SHAREHOLDERS' FUNDS

(392

)

(7,885

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 October 2023 and were signed by:

Dr H Breeze - Director

1.	STATUTORY INFORMATION

Breeze Smiles Limited 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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of twenty five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery etc

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2022 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2022

and 31 March 2023

230,000

AMORTISATION

At 1 April 2022

55,200

Charge for year

9,200

At 31 March 2023

64,400

NET BOOK VALUE

At 31 March 2023

165,600

At 31 March 2022

174,800

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2022

30,674

Additions

20,909

At 31 March 2023

51,583

DEPRECIATION

At 1 April 2022

30,074

Charge for year

5,261

At 31 March 2023

35,335

NET BOOK VALUE

At 31 March 2023

16,248

At 31 March 2022

600

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.23

31.3.22

£

£

Other debtors

-

1,310

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.23

31.3.22

£

£

Trade creditors

19,426

2,858

Taxation and social security

12,299

10,176

Other creditors

1,682

2,044

33,407

15,078

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.23

31.3.22

£

£

Bank loans

186,979

195,664

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

186,979

195,664