REGISTERED NUMBER: 10532842 (England and Wales)

ORTHODONTICS BY EVA PETERSFIELD & ALTON

LIMITED

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:

10532842 (England and Wales)

ACCOUNTANTS:

Morris Crocker

Chartered Accountants

Lake House

2 Port Way

Port Solent

Portsmouth

Hampshire

PO6 4TY

FIXED ASSETS

Intangible assets

4

341,898

364,691

Tangible assets

5

66,446

81,355

408,344

446,046

CURRENT ASSETS

Stocks

6,927

6,771

Debtors

6

156,307

46,714

Cash at bank and in hand

58,868

107,063

222,102

160,548

CREDITORS

Amounts falling due within one year

7

106,364

149,976

NET CURRENT ASSETS

115,738

10,572

TOTAL ASSETS LESS CURRENT LIABILITIES

524,082

456,618

PROVISIONS FOR LIABILITIES

16,612

20,340

NET ASSETS

507,470

436,278

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

507,469

436,277

SHAREHOLDERS' FUNDS

507,470

436,278

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 Petersfield & Alton Limited 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 2020, 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

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 7 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

455,863

AMORTISATION

At 1 April 2024

91,172

Amortisation for year

22,793

At 31 March 2025

113,965

NET BOOK VALUE

At 31 March 2025

341,898

At 31 March 2024

364,691

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2024

154,295

10,369

69,209

233,873

Additions

-

1,655

6,906

8,561

At 31 March 2025

154,295

12,024

76,115

242,434

DEPRECIATION

At 1 April 2024

80,620

4,885

67,013

152,518

Charge for year

18,419

1,427

3,624

23,470

At 31 March 2025

99,039

6,312

70,637

175,988

NET BOOK VALUE

At 31 March 2025

55,256

5,712

5,478

66,446

At 31 March 2024

73,675

5,484

2,196

81,355

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

46,690

46,240

Amounts owed by group undertakings

106,180

-

Other debtors

3,437

474

156,307

46,714

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

12,978

8,664

Amounts owed to group undertakings

-

51,315

Taxation and social security

68,505

74,575

Other creditors

24,881

15,422

106,364

149,976

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1

9.	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.