Company registration number 11765603 (England and Wales)
ESSEX SMILES LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
PAGES FOR FILING WITH REGISTRAR
ESSEX SMILES LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
ESSEX SMILES LTD
BALANCE SHEET
AS AT 31 JANUARY 2025
31 January 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investment property
3
425,000
290,952
Current assets
Debtors
4
18,658
3,300
Cash at bank and in hand
3,405
3,429
22,063
6,729
Creditors: amounts falling due within one year
5
(54,320)
(48,215)
Net current liabilities
(32,257)
(41,486)
Total assets less current liabilities
392,743
249,466
Creditors: amounts falling due after more than one year
6
(235,259)
(243,451)
Provisions for liabilities
(33,512)
-
0
Net assets
123,972
6,015
Capital and reserves
Called up share capital
100
100
Non-distributable profits reserve
7
100,536
-
0
Distributable profit and loss reserves
23,336
5,915
Total equity
123,972
6,015
ESSEX SMILES LTD
BALANCE SHEET (CONTINUED)
AS AT 31 JANUARY 2025
31 January 2025
- 2 -

For the financial year ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 8 October 2025
Dr K A Blake
Director
Company registration number 11765603 (England and Wales)
ESSEX SMILES LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
- 3 -
1
Accounting policies
Company information

Essex Smiles Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 2 Maldon Road, Witham, Essex, CM8 2AB.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include investment properties at fair value. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents amounts receivable for rental income.

1.3
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
ESSEX SMILES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
- 4 -
3
Investment property
2025
£
Fair value
At 1 February 2024
290,952
Revaluations
134,048
At 31 January 2025
425,000

Investment property comprises a dental practice. The fair value of the investment property has been arrived at on the basis of a valuation carried out by the directors. T he valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
15,523
-
0
Other debtors
3,135
3,300
18,658
3,300
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
8,109
7,655
Taxation and social security
4,087
1,334
Other creditors
42,124
39,226
54,320
48,215

Bank loans of £8,109 (202 4: £7,655) are secured against the freehold property and by way of personal guarantee,

6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
235,259
243,451

Bank loans of £2 35,259 (202 4: £2 43,451) are secured against the freehold property and by way of personal guarantee.

ESSEX SMILES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
6
Creditors: amounts falling due after more than one year
(Continued)
- 5 -
Creditors which fall due after five years are as follows:
2025
2024
£
£
Payable by instalments
198,654
209,164
7
Non-distributable profits reserve
2025
2024
£
£
At the beginning of the year
-
-
Non distributable profits in the year
100,536
-
At the end of the year
100,536
-

Non-distributable reserves comprise revaluations of investment property net of deferred tax provisions.

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