REGISTERED NUMBER: 10253202 (England and Wales)

ORTHODONTICS BY EVA LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs E J Lewin

O S Lewin

SECRETARY:

O S Lewin

REGISTERED OFFICE:

Contour Orthodontists

Alison Way

Winchester

Hampshire

SO22 5DD

REGISTERED NUMBER:

10253202 (England and Wales)

ACCOUNTANTS:

Morris Crocker

Chartered Accountants

Lake House

2 Port Way

Port Solent

Portsmouth

Hampshire

PO6 4TY

FIXED ASSETS

Tangible assets

4

1,517,776

1,544,044

Investments

5

102

102

1,517,878

1,544,146

CURRENT ASSETS

Debtors

6

602

51,575

Cash at bank

630,160

154,305

630,762

205,880

CREDITORS

Amounts falling due within one year

7

599,441

254,565

NET CURRENT ASSETS/(LIABILITIES)

31,321

(48,685

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,549,199

1,495,461

PROVISIONS FOR LIABILITIES

8

568

711

NET ASSETS

1,548,631

1,494,750

CAPITAL AND RESERVES

Called up share capital

9

2

2

Retained earnings

1,548,629

1,494,748

SHAREHOLDERS' FUNDS

1,548,631

1,494,750

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 16 December 2025 and were signed on its behalf by:

Mrs E J Lewin - Director

1.	STATUTORY INFORMATION

Orthodontics by Eva Ltd 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% on cost

Plant and machinery

-

20% on reducing balance

Computer equipment

-

33% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

Debtors and cash at bank: Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Cash at bank and in hand includes cash on deposit or in a current account.

Creditors and provisions: Creditors and provisions are recognised where there is a present obligation resulting from a past event that will probably result in the transfer of economic benefits to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

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.

Exemption from consolidation

The company has taken advantage of the Companies Act Section 398 exemption for small groups from preparing consolidated accounts.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Computer

property

machinery

equipment

Totals

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

1,618,301

10,842

1,052

1,630,195

DEPRECIATION

At 1 April 2024

77,099

8,000

1,052

86,151

Charge for year

25,700

568

-

26,268

At 31 March 2025

102,799

8,568

1,052

112,419

NET BOOK VALUE

At 31 March 2025

1,515,502

2,274

-

1,517,776

At 31 March 2024

1,541,202

2,842

-

1,544,044

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2024

and 31 March 2025

102

NET BOOK VALUE

At 31 March 2025

102

At 31 March 2024

102

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

602

51,575

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

313,708

45,613

Taxation and social security

16,669

12,182

Other creditors

269,064

196,770

599,441

254,565

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

568

711

Deferred

tax

£

Balance at 1 April 2024

711

Accelerated capital allowances

(143

)

Balance at 31 March 2025

568

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1.00

2

2

10.	ULTIMATE CONTROLLING PARTY

The company is controlled by Mrs E J Lewin and Mr O S Lewin, who own all of the issued share capital.