BEVE SMILES LIMITED

Company Registration Number:
SC334447 (Scotland)

Unaudited abridged accounts for the year ended 31 December 2024

Period of accounts

Start date: 01 January 2024

End date: 31 December 2024

BEVE SMILES LIMITED

Contents of the Financial Statements

for the Period Ended 31 December 2024

Balance sheet
Notes

BEVE SMILES LIMITED

Balance sheet

As at 31 December 2024


Notes
2024
2023


£
£
Fixed assets
Tangible assets: 3 495,922 1,689
Total fixed assets: 495,922 1,689
Current assets
Debtors:   962 20,374
Cash at bank and in hand: 1,622 116,172
Total current assets: 2,584 136,546
Creditors: amounts falling due within one year: 4 (64,913) (21,479)
Net current assets (liabilities): (62,329) 115,067
Total assets less current liabilities: 433,593 116,756
Creditors: amounts falling due after more than one year: 5 (279,495) 0
Provision for liabilities: (1,026) (320)
Total net assets (liabilities): 153,072 116,436
Capital and reserves
Called up share capital: 3 3
Profit and loss account: 153,069 116,433
Shareholders funds: 153,072 116,436

The notes form part of these financial statements

BEVE SMILES LIMITED

Balance sheet statements

For the year ending 31 December 2024 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 22 September 2025
and signed on behalf of the board by:

Name: Beatriz Carballo Tejeda
Status: Director

The notes form part of these financial statements

BEVE SMILES LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

BEVE SMILES LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

2. Employees

2024 2023
Average number of employees during the period 2 2

BEVE SMILES LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

3. Tangible Assets

Total
Cost £
At 01 January 2024 8,939
Additions 495,517
At 31 December 2024 504,456
Depreciation
At 01 January 2024 7,250
Charge for year 1,284
At 31 December 2024 8,534
Net book value
At 31 December 2024 495,922
At 31 December 2023 1,689

BEVE SMILES LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

4. Creditors: amounts falling due within one year note

Director account 2024 - £ 31,101 2023 - £ 0 Corporation tax 15,306 16,563 Accruals 6,100 4,750 Trade creditors 406 166 Residential mortgage 12,000 0 Total 64,913 21,479

BEVE SMILES LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

5. Creditors: amounts falling due after more than one year note

Residential mortgage 2024 - £279,495 2023 - £ 0

BEVE SMILES LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

6. Post balance sheet events

So far as the Board is aware, there are no post balance sheet events which require to be reflected in the Accounts.