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Company Registration No. 12819444 (England and Wales)
Ever Smile Limited Unaudited accounts for the year ended 29 February 2024
Ever Smile Limited Unaudited accounts Contents
Page
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Ever Smile Limited Company Information for the year ended 29 February 2024
Directors
Dr Kuldipsinh Girirajsinh Gohil Jasmin Tribhovan Thoria
Company Number
12819444 (England and Wales)
Registered Office
A4-Livingstone Court 55 Peel Road Harrow HA3 7QT England
Accountants
Equifin Accountancy Ltd 87 Kingshill drive Harrow Middlesex HA3 8QQ
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Ever Smile Limited Statement of financial position as at 29 February 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
2,130,706 
787,143 
Tangible assets
105,193 
29,100 
2,235,899 
816,243 
Current assets
Debtors
448,209 
655,364 
Cash at bank and in hand
141,263 
170,184 
589,472 
825,548 
Creditors: amounts falling due within one year
(250,601)
(509,897)
Net current assets
338,871 
315,651 
Total assets less current liabilities
2,574,770 
1,131,894 
Creditors: amounts falling due after more than one year
(1,981,522)
(710,602)
Provisions for liabilities
Deferred tax
(5,472)
(5,472)
Net assets
587,776 
415,820 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
587,676 
415,720 
Shareholders' funds
587,776 
415,820 
For the year ending 29 February 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 5 November 2024 and were signed on its behalf by
Dr Kuldipsinh Girirajsinh Gohil Director Company Registration No. 12819444
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Ever Smile Limited Notes to the Accounts for the year ended 29 February 2024
1
Statutory information
Ever Smile Limited is a private company, limited by shares, registered in England and Wales, registration number 12819444. The registered office is A4-Livingstone Court, 55 Peel Road, Harrow, HA3 7QT, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Goodwill - Over 20 years
4
Intangible fixed assets
Goodwill 
Other 
Total 
£ 
£ 
£ 
Cost
At 1 March 2023
964,224 
- 
964,224 
Additions
1,052,566 
379,538 
1,432,104 
At 29 February 2024
2,016,790 
379,538 
2,396,328 
Amortisation
At 1 March 2023
177,081 
- 
177,081 
Charge for the year
88,541 
- 
88,541 
At 29 February 2024
265,622 
- 
265,622 
Net book value
At 29 February 2024
1,751,168 
379,538 
2,130,706 
At 28 February 2023
787,143 
- 
787,143 
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Ever Smile Limited Notes to the Accounts for the year ended 29 February 2024
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 March 2023
48,400 
- 
48,400 
Additions
- 
94,225 
94,225 
At 29 February 2024
48,400 
94,225 
142,625 
Depreciation
At 1 March 2023
19,300 
- 
19,300 
Charge for the year
9,600 
8,532 
18,132 
At 29 February 2024
28,900 
8,532 
37,432 
Net book value
At 29 February 2024
19,500 
85,693 
105,193 
At 28 February 2023
29,100 
- 
29,100 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
116,340 
158,913 
Accrued income and prepayments
- 
11,083 
Other debtors
- 
25,000 
116,340 
194,996 
Amounts falling due after more than one year
Other debtors
331,869 
460,368 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
31,522 
305,141 
Taxes and social security
178,456 
131,766 
Other creditors
5,956 
56,439 
Accruals
34,667 
16,551 
250,601 
509,897 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
1,349,935 
759,484 
Obligations under finance leases and hire purchase contracts
80,384 
- 
Other creditors
45,001 
35,184 
Loans from directors
506,202 
(84,066)
1,981,522 
710,602 
9
Transactions with related parties
During the year directors Dr K Gohil and Dr J Thoria paid associate fees of £120,000 each.
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Ever Smile Limited Notes to the Accounts for the year ended 29 February 2024
10
Average number of employees
During the year the average number of employees was 22 (2023: 26).
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