IRIS Accounts Production v24.3.2.46 SC657311 Board of Directors 1.4.23 30.4.24 30.4.24 0 0 false true false false true false Ordinary A Shares 0.01000 Ordinary B Shares 0.01000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC6573112023-03-31SC6573112024-04-30SC6573112023-04-012024-04-30SC6573112022-03-31SC6573112022-04-012023-03-31SC6573112023-03-31SC657311ns15:Scotland2023-04-012024-04-30SC657311ns14:PoundSterling2023-04-012024-04-30SC657311ns10:Director12023-04-012024-04-30SC657311ns10:PrivateLimitedCompanyLtd2023-04-012024-04-30SC657311ns10:SmallEntities2023-04-012024-04-30SC657311ns10:AuditExempt-NoAccountantsReport2023-04-012024-04-30SC657311ns10:SmallCompaniesRegimeForDirectorsReport2023-04-012024-04-30SC657311ns10:SmallCompaniesRegimeForAccounts2023-04-012024-04-30SC657311ns10:FullAccounts2023-04-012024-04-30SC657311ns10:OrdinaryShareClass12023-04-012024-04-30SC657311ns10:OrdinaryShareClass22023-04-012024-04-30SC657311ns10:Director22023-04-012024-04-30SC657311ns10:RegisteredOffice2023-04-012024-04-30SC657311ns5:CurrentFinancialInstruments2024-04-30SC657311ns5:CurrentFinancialInstruments2023-03-31SC657311ns5:ShareCapital2024-04-30SC657311ns5:ShareCapital2023-03-31SC657311ns5:RetainedEarningsAccumulatedLosses2024-04-30SC657311ns5:RetainedEarningsAccumulatedLosses2023-03-31SC657311ns5:ComputerEquipment2023-04-012024-04-30SC657311ns5:ComputerEquipment2023-03-31SC657311ns5:ComputerEquipment2024-04-30SC657311ns5:ComputerEquipment2023-03-31SC657311ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-04-30SC657311ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-03-31SC657311ns10:OrdinaryShareClass12024-04-30SC657311ns10:OrdinaryShareClass22024-04-30
REGISTERED NUMBER: SC657311 (Scotland)














Unaudited Financial Statements

for the Period 1 April 2023 to 30 April 2024

for

Ali-gn Smiles Limited

Ali-gn Smiles Limited (Registered number: SC657311)






Contents of the Financial Statements
for the Period 1 April 2023 to 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Ali-gn Smiles Limited

Company Information
for the Period 1 April 2023 to 30 April 2024







DIRECTORS: H Ali
Mrs T A Ali





REGISTERED OFFICE: 11 Evie Wynd
Newton Mearns
Glasgow
G77 5GR





REGISTERED NUMBER: SC657311 (Scotland)





ACCOUNTANTS: Dental Accountants Scotland Ltd
Specialist Dental Accountants & Advisors
Cornerstone House
Station Road
Selkirk
Borders
TD7 5DJ

Ali-gn Smiles Limited (Registered number: SC657311)

Balance Sheet
30 April 2024

30.4.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 716 982

CURRENT ASSETS
Debtors 5 155,000 150,000
Cash at bank 116,779 144,727
271,779 294,727
CREDITORS
Amounts falling due within one year 6 38,221 40,152
NET CURRENT ASSETS 233,558 254,575
TOTAL ASSETS LESS CURRENT
LIABILITIES

234,274

255,557

PROVISIONS FOR LIABILITIES 136 -
NET ASSETS 234,138 255,557

CAPITAL AND RESERVES
Called up share capital 7 1 1
Retained earnings 234,137 255,556
SHAREHOLDERS' FUNDS 234,138 255,557

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Ali-gn Smiles Limited (Registered number: SC657311)

Balance Sheet - continued
30 April 2024


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 December 2024 and were signed on its behalf by:





H Ali - Director


Ali-gn Smiles Limited (Registered number: SC657311)

Notes to the Financial Statements
for the Period 1 April 2023 to 30 April 2024

1. STATUTORY INFORMATION

Ali-gn Smiles Limited is a private company, limited by shares , registered in Scotland. 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 25% on reducing balance

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2023 - NIL).

Ali-gn Smiles Limited (Registered number: SC657311)

Notes to the Financial Statements - continued
for the Period 1 April 2023 to 30 April 2024

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 April 2023
and 30 April 2024 982
DEPRECIATION
Charge for period 266
At 30 April 2024 266
NET BOOK VALUE
At 30 April 2024 716
At 31 March 2023 982

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 31.3.23
£    £   
Amounts owed by group undertakings 155,000 -
Other debtors - 150,000
155,000 150,000

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 31.3.23
£    £   
Tax 5,391 33,482
Other creditors - 300
Directors' current accounts 32,142 4,953
Accrued expenses 688 1,417
38,221 40,152

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.24 31.3.23
value: £    £   
50 Ordinary A Shares 0.01 1 1
50 Ordinary B Shares 0.01 - -
1 1

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year the directors advanced the company monies. At the yearend the company was due the directors £32,142 (2023 £4.953). No interest has been charged and there are no specific repayment terms.