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REGISTERED NUMBER: SC648363 (Scotland)














Unaudited Financial Statements

for the Year Ended 30 November 2024

for

Devine Smiles Ltd

Devine Smiles Ltd (Registered number: SC648363)






Contents of the Financial Statements
for the Year Ended 30 November 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Devine Smiles Ltd

Company Information
for the Year Ended 30 November 2024







DIRECTOR: Dr D J A Weir





REGISTERED OFFICE: 9 Cumlodden Avenue
Edinburgh
Lothian
EH12 6DR





REGISTERED NUMBER: SC648363 (Scotland)





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

Devine Smiles Ltd (Registered number: SC648363)

Balance Sheet
30 November 2024

30.11.24 30.11.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 94,851 121,518

CURRENT ASSETS
Debtors 5 171,220 89,536
Cash at bank 36,551 42,696
207,771 132,232
CREDITORS
Amounts falling due within one year 6 102,414 90,171
NET CURRENT ASSETS 105,357 42,061
TOTAL ASSETS LESS CURRENT
LIABILITIES

200,208

163,579

CREDITORS
Amounts falling due after more than one
year

7

(47,745

)

(62,051

)

PROVISIONS FOR LIABILITIES 9 (13,627 ) (16,280 )
NET ASSETS 138,836 85,248

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 138,736 85,148
SHAREHOLDERS' FUNDS 138,836 85,248

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

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

The director acknowledges his 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.

Devine Smiles Ltd (Registered number: SC648363)

Balance Sheet - continued
30 November 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 director and authorised for issue on 28 August 2025 and were signed by:





Dr D J A Weir - Director


Devine Smiles Ltd (Registered number: SC648363)

Notes to the Financial Statements
for the Year Ended 30 November 2024

1. STATUTORY INFORMATION

Devine Smiles Ltd 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.
Dental equipment - 20% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Office equipment - 33% on cost

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

Devine Smiles Ltd (Registered number: SC648363)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Dental and Motor Office
equipment fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 December 2023 8,575 55,225 112,570 8,581 184,951
Additions 5,401 - - 1,158 6,559
At 30 November 2024 13,976 55,225 112,570 9,739 191,510
DEPRECIATION
At 1 December 2023 2,267 24,044 33,071 4,051 63,433
Charge for year 2,342 7,795 19,875 3,214 33,226
At 30 November 2024 4,609 31,839 52,946 7,265 96,659
NET BOOK VALUE
At 30 November 2024 9,367 23,386 59,624 2,474 94,851
At 30 November 2023 6,308 31,181 79,499 4,530 121,518

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Trade debtors 23,802 16,850
Directors' loan accounts 147,418 72,686
171,220 89,536

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Bank loans and overdrafts (see note 8) 4,656 4,656
Hire purchase contracts 9,651 16,121
Tax 81,123 61,083
Other creditors 6,289 6,988
Accrued expenses 695 1,323
102,414 90,171

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.11.24 30.11.23
£    £   
Bank loans (see note 8) 12,416 17,072
Hire purchase contracts 35,329 44,979
47,745 62,051

Devine Smiles Ltd (Registered number: SC648363)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

8. LOANS

An analysis of the maturity of loans is given below:

30.11.24 30.11.23
£    £   
Amounts falling due within one year or on demand:
Bank loans 4,656 4,656

Amounts falling due between one and two years:
Bank loans - 1-2 years 4,656 4,656

Amounts falling due between two and five years:
Bank loans - 2-5 years 7,760 12,416

9. PROVISIONS FOR LIABILITIES
30.11.24 30.11.23
£    £   
Deferred tax 13,627 16,280

Deferred
tax
£   
Balance at 1 December 2023 16,280
Provided during year (2,653 )
Balance at 30 November 2024 13,627

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.24 30.11.23
value: £    £   
50 Ordinary A shares 1.00 50 50
50 Ordinary B shares 1.00 50 50
100 100

11. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2024 and 30 November 2023:

30.11.24 30.11.23
£    £   
Dr D J A Weir
Balance outstanding at start of year 72,686 -
Amounts advanced 267,053 222,266
Amounts repaid (192,321 ) (149,580 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 147,418 72,686

Devine Smiles Ltd (Registered number: SC648363)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

11. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES - continued

During the year the company loaned the director monies. Interest has been charged at an average rate of 2.25% per annum. The loan was repaid shortly after the year end.