Angel Smile And Ortho Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 12522115

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		555,000		666,000
Tangible Assets	5		221,109		234,439

			776,109		900,439
CURRENT ASSETS
Cash at bank and in hand		316,667		312,609

		316,667		312,609
Creditors: Amounts Falling Due Within One Year	6	(479,434 )		(618,488 )

NET CURRENT ASSETS (LIABILITIES)			(162,767 )		(305,879 )

TOTAL ASSETS LESS CURRENT LIABILITIES			613,342		594,560

Creditors: Amounts Falling Due After More Than One Year	7		(11,616 )		-

NET ASSETS			601,726		594,560

CAPITAL AND RESERVES
Called up share capital	9		100		100
Share premium account			290,000		290,000
Profit and Loss Account			311,626		304,460

SHAREHOLDERS' FUNDS			601,726		594,560

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Angel Smile And Ortho Ltd

Balance Sheet (continued)

As At 31 March 2025

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Dr A Amenien

Director

25/11/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Angel Smile And Ortho Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12522115 . The registered office is 4 Nutter Lane, London, E11 2HY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration receivable. Turnover consists of revenue earned from a dental practice offering various specialist services.

Rendering of dental services

Turnover from the rendering of dental services is recognised in advance over the treatment term.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	Over the lease term
Plant & Machinery	15% on reducing balance
Fixtures & Fittings	15% on reducing balance
Computer Equipment	15% on reducing balance

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2024: 8)

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Angel Smile And Ortho Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2024	1,110,000

As at 31 March 2025	1,110,000

Amortisation
As at 1 April 2024	444,000
Provided during the period	111,000

As at 31 March 2025	555,000

Net Book Value
As at 31 March 2025	555,000

As at 1 April 2024	666,000

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2024	25,966	370,964	24,988	19,593	441,511
Additions	-	24,950	-	-	24,950

As at 31 March 2025	25,966	395,914	24,988	19,593	466,461

Depreciation
As at 1 April 2024	6,039	181,716	10,075	9,242	207,072
Provided during the period	2,361	32,130	2,237	1,552	38,280

As at 31 March 2025	8,400	213,846	12,312	10,794	245,352

Net Book Value
As at 31 March 2025	17,566	182,068	12,676	8,799	221,109

As at 1 April 2024	19,927	189,248	14,913	10,351	234,439

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	44,253	51,103
Corporation tax	43,863	43,299
Other taxes and social security	-	517
Other creditors	385,818	518,289
Accruals and deferred income	5,500	5,280

	479,434	618,488

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Angel Smile And Ortho Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	11,616	-

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Later than one year and not later than five years	11,616	-

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

10. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	-	25,000
Later than one year and not later than five years	-	100,000
Later than five years	-	50,000

	-	175,000

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