REGISTERED NUMBER: 10532814 (England and Wales)

ORTHODONTICS BY EVA WINCHESTER LTD

TRADING AS

CONTOUR ORTHODONTISTS

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:

10532814 (England and Wales)

ACCOUNTANTS:

Morris Crocker

Chartered Accountants

Lake House

2 Port Way

Port Solent

Portsmouth

Hampshire

PO6 4TY

FIXED ASSETS

Intangible assets

4

46,200

50,400

Tangible assets

5

95,582

77,196

141,782

127,596

CURRENT ASSETS

Stocks

21,036

12,518

Debtors

6

302,009

129,756

Cash at bank and in hand

54,762

114,295

377,807

256,569

CREDITORS

Amounts falling due within one year

7

180,322

123,093

NET CURRENT ASSETS

197,485

133,476

TOTAL ASSETS LESS CURRENT LIABILITIES

339,267

261,072

CREDITORS

Amounts falling due after more than one year

8

(4,167

)

(14,167

)

PROVISIONS FOR LIABILITIES

(10,672

)

(3,173

)

NET ASSETS

324,428

243,732

CAPITAL AND RESERVES

Called up share capital

9

1

1

Retained earnings

324,427

243,731

SHAREHOLDERS' FUNDS

324,428

243,732

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 Winchester 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.

Turnover

Turnover represents the provision of dental services during the year.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 at the balance sheet date, except as otherwise required in the paragraphs below.

Unrelieved 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.

Deferred tax shall not be recognised on permanent differences, other than a business combination where assets (other than goodwill) give rise to a deferred tax asset or liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2024 - 16 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

75,600

AMORTISATION

At 1 April 2024

25,200

Amortisation for year

4,200

At 31 March 2025

29,400

NET BOOK VALUE

At 31 March 2025

46,200

At 31 March 2024

50,400

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

210,143

32,078

-

35,632

277,853

Additions

4,052

4,079

40,809

3,516

52,456

At 31 March 2025

214,195

36,157

40,809

39,148

330,309

DEPRECIATION

At 1 April 2024

152,360

19,099

-

29,198

200,657

Charge for year

15,428

3,412

10,202

5,028

34,070

At 31 March 2025

167,788

22,511

10,202

34,226

234,727

NET BOOK VALUE

At 31 March 2025

46,407

13,646

30,607

4,922

95,582

At 31 March 2024

57,783

12,979

-

6,434

77,196

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

88,854

74,390

Amounts owed by group undertakings

207,528

45,613

Other debtors

5,627

9,753

302,009

129,756

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

33,703

17,844

Taxation and social security

106,986

82,368

Other creditors

39,633

22,881

180,322

123,093

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

4,167

14,167

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1

10.	ULTIMATE CONTROLLING PARTY

The company's controlling party is Orthodontics by Eva Limited, whose registered office and trading address is Contour Orthodontists, Alison Way, Winchester, Hampshire, SO22 5DD.