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REGISTERED NUMBER: 12213914 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

Aesthetic Orthodontics Limited

Aesthetic Orthodontics Limited (Registered number: 12213914)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Aesthetic Orthodontics Limited

Company Information
for the Year Ended 31 March 2025







DIRECTORS: Dr L J Winchester
Miss A J Young





SECRETARY: H R Young





REGISTERED OFFICE: 6 The Old Convent
East Grinstead
West Sussex
RH19 3RS





REGISTERED NUMBER: 12213914 (England and Wales)





ACCOUNTANTS: Deeks Evans Audit Services Limited
Chartered Accountants
First Floor, West Barn
North Frith Farm, Ashes Lane
Hadlow
Tonbridge
Kent
TN11 9QU

Aesthetic Orthodontics Limited (Registered number: 12213914)

Balance Sheet
31 March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 46,000 56,000
Tangible assets 5 1,192 2,385
47,192 58,385

CURRENT ASSETS
Debtors 6 6,193 2,751
Cash at bank 21,602 37,798
27,795 40,549
CREDITORS
Amounts falling due within one year 7 2,804 22,012
NET CURRENT ASSETS 24,991 18,537
TOTAL ASSETS LESS CURRENT
LIABILITIES

72,183

76,922

CAPITAL & RESERVES
Called up share capital 100 100
Retained earnings 72,083 76,822
SHAREHOLDERS' FUNDS 72,183 76,922

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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 26 July 2025 and were signed on its behalf by:





Dr L J Winchester - Director


Aesthetic Orthodontics Limited (Registered number: 12213914)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Aesthetic Orthodontics 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 2020, is being amortised evenly over its estimated useful life of ten 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.

Taxation
Taxation for the year 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 year 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 year was 3 (2024 - 3 ) .

Aesthetic Orthodontics Limited (Registered number: 12213914)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 100,000
AMORTISATION
At 1 April 2024 44,000
Charge for year 10,000
At 31 March 2025 54,000
NET BOOK VALUE
At 31 March 2025 46,000
At 31 March 2024 56,000

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024
and 31 March 2025 3,578
DEPRECIATION
At 1 April 2024 1,193
Charge for year 1,193
At 31 March 2025 2,386
NET BOOK VALUE
At 31 March 2025 1,192
At 31 March 2024 2,385

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 2,100 2,751
Other debtors 4,093 -
6,193 2,751

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 872 1,086
Taxation & social security 1,932 6,989
Other creditors - 13,937
2,804 22,012