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Company Registration No. 12300720 (England and Wales)
AVL SMILE PLUS LTD Amended Unaudited accounts for the year ended 31 March 2024
AVL SMILE PLUS LTD Amended Unaudited accounts Contents
Page
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AVL SMILE PLUS LTD Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
353,600 
442,000 
Tangible assets
30,866 
34,923 
384,466 
476,923 
Current assets
Inventories
5,000 
5,000 
Debtors
16,901 
14,708 
Cash at bank and in hand
540,611 
342,841 
562,512 
362,549 
Creditors: amounts falling due within one year
(426,674)
(527,357)
Net current assets/(liabilities)
135,838 
(164,808)
Total assets less current liabilities
520,304 
312,115 
Creditors: amounts falling due after more than one year
(206,116)
(212,140)
Provisions for liabilities
Deferred tax
(7,716)
(6,635)
Net assets
306,472 
93,340 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
306,471 
93,339 
Shareholders' funds
306,472 
93,340 
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 members have 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 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 and authorised for issue on 8 July 2024 and were signed on its behalf by
Dr Meenal Verma Director Company Registration No. 12300720
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AVL SMILE PLUS LTD Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
AVL SMILE PLUS LTD is a private company, limited by shares, registered in England and Wales, registration number 12300720. The registered office is 42 Tucker Street, Watford, Hertfordshire, WD18 0AU, 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.
Turnover
Turnover represents fees receivable for dental services provided during the year.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.Goodwill is being written off over a period of 10 years.
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
20% WDV
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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AVL SMILE PLUS LTD Notes to the Accounts for the year ended 31 March 2024
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2023
510,000 
At 31 March 2024
510,000 
Amortisation
At 1 April 2023
68,000 
Charge for the year
88,400 
At 31 March 2024
156,400 
Net book value
At 31 March 2024
353,600 
At 31 March 2023
442,000 
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 April 2023
46,697 
Additions
3,659 
At 31 March 2024
50,356 
Depreciation
At 1 April 2023
11,774 
Charge for the year
7,716 
At 31 March 2024
19,490 
Net book value
At 31 March 2024
30,866 
At 31 March 2023
34,923 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
11,332 
10,263 
Accrued income and prepayments
5,569 
4,445 
16,901 
14,708 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
34,818 
27,751 
Taxes and social security
100,229 
35,325 
Other creditors
140,950 
253,514 
Loans from directors
150,677 
210,767 
426,674 
527,357 
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AVL SMILE PLUS LTD Notes to the Accounts for the year ended 31 March 2024
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
206,116 
212,140 
9
Average number of employees
During the year the average number of employees was 10 (2023: 10).
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