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Company Registration No. 12819444 (England and Wales)
Ever Smile Limited Unaudited accounts for the period from 1 March 2024 to 31 March 2025
Ever Smile Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Ever Smile Limited Company Information for the period from 1 March 2024 to 31 March 2025
Directors
Dr Kuldipsinh Girirajsinh Gohil Jasmin Tribhovan Thoria
Company Number
12819444 (England and Wales)
Registered Office
89-97 South Road Southall Middlesex UB1 1SQ England
Accountants
Equifin Accountancy Ltd Unit A-4 Livingstone Court 55 Peel Road Harrow Middlesex HA3 7QT
- 3 -
Ever Smile Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
1,958,879 
2,130,706 
Tangible assets
5
117,565 
105,193 
2,076,444 
2,235,899 
Current assets
Debtors
6
829,571 
448,209 
Cash at bank and in hand
121,388 
141,263 
950,959 
589,472 
Creditors: amounts falling due within one year
7
(109,691)
(250,601)
Net current assets
841,268 
338,871 
Total assets less current liabilities
2,917,712 
2,574,770 
Creditors: amounts falling due after more than one year
8
(1,885,747)
(1,981,522)
Provisions for liabilities
Deferred tax
(5,472)
(5,472)
Net assets
1,026,493 
587,776 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
1,026,393 
587,676 
Shareholders' funds
1,026,493 
587,776 
For the period 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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 31 December 2025 and were signed on its behalf by
Dr Kuldipsinh Girirajsinh Gohil Director Company Registration No. 12819444
- 4 -
Ever Smile Limited Notes to the Accounts for the period from 1 March 2024 to 31 March 2025
1
Statutory information
Ever Smile Limited is a private company, limited by shares, registered in England and Wales, registration number 12819444. The registered office is 89-97 South Road, Southall, Middlesex, UB1 1SQ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Goodwill - Over 20 years
4
Intangible fixed assets
Goodwill 
Other 
Total 
£ 
£ 
£ 
Cost
At 1 March 2024
2,016,790 
379,538 
2,396,328 
At 31 March 2025
2,016,790 
379,538 
2,396,328 
Amortisation
At 1 March 2024
265,622 
- 
265,622 
Charge for the period
95,919 
75,908 
171,827 
At 31 March 2025
361,541 
75,908 
437,449 
Net book value
At 31 March 2025
1,655,249 
303,630 
1,958,879 
At 29 February 2024
1,751,168 
379,538 
2,130,706 
- 5 -
Ever Smile Limited Notes to the Accounts for the period from 1 March 2024 to 31 March 2025
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 March 2024
48,400 
94,225 
142,625 
Additions
- 
43,049 
43,049 
At 31 March 2025
48,400 
137,274 
185,674 
Depreciation
At 1 March 2024
28,900 
8,532 
37,432 
Charge for the period
5,281 
25,396 
30,677 
At 31 March 2025
34,181 
33,928 
68,109 
Net book value
At 31 March 2025
14,219 
103,346 
117,565 
At 29 February 2024
19,500 
85,693 
105,193 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
163,222 
116,340 
Accrued income and prepayments
2,083 
- 
Other debtors
4,788 
- 
170,093 
116,340 
Amounts falling due after more than one year
Other debtors
659,478 
331,869 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
25,767 
31,522 
Amounts owed to group undertakings and other participating interests
11,456 
- 
Taxes and social security
43,211 
178,456 
Other creditors
26,622 
5,956 
Accruals
2,635 
34,667 
109,691 
250,601 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
1,267,790 
1,349,935 
Obligations under finance leases and hire purchase contracts
55,276 
80,384 
Other creditors
56,530 
45,001 
Loans from directors
506,151 
506,202 
1,885,747 
1,981,522 
- 6 -
Ever Smile Limited Notes to the Accounts for the period from 1 March 2024 to 31 March 2025
9
Transactions with related parties
During the year directors Dr K Gohil and Dr J Thoria paid associate fees of £120,000 each.
10
Average number of employees
During the period the average number of employees was 22 (2024: 22).
- 7 -