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Registered number: 12522115
Angel Smile And Ortho Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12522115
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 666,000 777,000
Tangible Assets 5 234,439 244,003
900,439 1,021,003
CURRENT ASSETS
Cash at bank and in hand 312,609 214,765
312,609 214,765
Creditors: Amounts Falling Due Within One Year 6 (618,488 ) (644,156 )
NET CURRENT ASSETS (LIABILITIES) (305,879 ) (429,391 )
TOTAL ASSETS LESS CURRENT LIABILITIES 594,560 591,612
NET ASSETS 594,560 591,612
CAPITAL AND RESERVES
Called up share capital 8 100 100
Share premium account 290,000 290,000
Profit and Loss Account 304,460 301,512
SHAREHOLDERS' FUNDS 594,560 591,612
Page 1
Page 2
For the year ending 31 March 2024 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
Dr A Amenien
Director
07/09/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Angel Smile And Ortho Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12522115 . The registered office is 4 Nutter Lane, London, E11 2HY.
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 receivable. Turnover consists of revenue earned from a dental practice offering various specialist services.


Rendering of dental services
Turnover from the rendering of dental services is recognised in advance over the treatment term.
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 10 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:
Leasehold Over the lease term
Plant & Machinery 15% on reducing balance
Fixtures & Fittings 15% on reducing balance
Computer Equipment 15% on reducing balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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 year and items that are never taxable or deductible. The company'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: 8 (2023: 9)
8 9
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2023 1,110,000
As at 31 March 2024 1,110,000
Amortisation
As at 1 April 2023 333,000
Provided during the period 111,000
As at 31 March 2024 444,000
Net Book Value
As at 31 March 2024 666,000
As at 1 April 2023 777,000
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2023 15,234 358,404 20,527 16,694 410,859
Additions 10,732 12,560 4,461 2,899 30,652
As at 31 March 2024 25,966 370,964 24,988 19,593 441,511
Depreciation
As at 1 April 2023 3,679 148,319 7,620 7,238 166,856
Provided during the period 2,360 33,397 2,455 2,004 40,216
As at 31 March 2024 6,039 181,716 10,075 9,242 207,072
Net Book Value
As at 31 March 2024 19,927 189,248 14,913 10,351 234,439
As at 1 April 2023 11,555 210,085 12,907 9,456 244,003
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 3,123
Trade creditors 51,103 52,566
Corporation tax 43,299 6,615
Other taxes and social security 517 -
Other creditors 518,289 567,818
Accruals and deferred income 5,280 14,034
618,488 644,156
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Page 5
7. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 3,123
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 25,000 25,000
Later than one year and not later than five years 100,000 100,000
Later than five years 50,000 75,000
175,000 200,000
Page 5