Company registration number SC575001 (Scotland)
EAST CALDER SMILE CENTRE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
EAST CALDER SMILE CENTRE LIMITED
Contents
Page
Accountants' report
1
Statement of financial position
2
Notes to the financial statements
3 - 10
EAST CALDER SMILE CENTRE LIMITED
Report To The Director On The Preparation Of The Unaudited Statutory Accounts Of East Calder Smile Centre Limited
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of East Calder Smile Centre Limited for the year ended 31 August 2025 which comprise, the statement of financial position and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the ICAS we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the b oard of d irectors of East Calder Smile Centre Limited, as a body, in accordance with the terms of our engagement letter dated 17 June 2021. Our work has been undertaken solely to prepare for your approval the financial statements of East Calder Smile Centre Limited and state those matters that we have agreed to state to the b oard of d irectors of East Calder Smile Centre Limited, as a body, in this report in accordance with the requirements of the ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than East Calder Smile Centre Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that East Calder Smile Centre Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of East Calder Smile Centre Limited. You consider that East Calder Smile Centre Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of East Calder Smile Centre Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Condie & Co Limited trading as Dains
Chartered Accountants
10 Abbey Park Place
Dunfermline
Fife
KY12 7NZ
16 January 2026
EAST CALDER SMILE CENTRE LIMITED
Statement Of Financial Position
As At 31 August 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
4
46,667
66,667
Tangible assets
5
349,424
348,797
396,091
415,464
Current assets
Debtors
6
46,232
43,072
Cash at bank and in hand
20,550
61,581
66,782
104,653
Creditors: amounts falling due within one year
7
(93,605)
(128,036)
Net current liabilities
(26,823)
(23,383)
Total assets less current liabilities
369,268
392,081
Creditors: amounts falling due after more than one year
8
(346,681)
(368,943)
Provisions for liabilities
(11,935)
(11,816)
Net assets
10,652
11,322
Capital and reserves
Called up share capital
10
2
2
Profit and loss reserves
10,650
11,320
Total equity
10,652
11,322

The director of the company has elected not to include a copy of the income statement within the financial statements.true

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

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved and signed by the director and authorised for issue on 16 January 2026
Mrs S Raman
Director
Company Registration No. SC575001
EAST CALDER SMILE CENTRE LIMITED
Notes To The Financial Statements
For The Year Ended 31 August 2025
- 3 -
1
Accounting policies
Company information

East Calder Smile Centre Limited is a private company limited by shares incorporated in Scotland. The registered office is 125 Clermiston Road, Edinburgh, EH12 6UR.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies' regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

1.4
Tangible fixed assets

Tangible fixed assets are measured at cost, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Heritable property
0% straight line p.a.
Plant and equipment
20% straight line p.a.
Computers
33.3% straight line p.a.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

EAST CALDER SMILE CENTRE LIMITED
Notes To The Financial Statements (Continued)
For The Year Ended 31 August 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.6
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

EAST CALDER SMILE CENTRE LIMITED
Notes To The Financial Statements (Continued)
For The Year Ended 31 August 2025
1
Accounting policies
(Continued)
- 5 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

1.9
Taxation

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

Current tax

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

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

EAST CALDER SMILE CENTRE LIMITED
Notes To The Financial Statements (Continued)
For The Year Ended 31 August 2025
- 6 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
13
12
4
Intangible fixed assets
Goodwill
£
Cost
At 1 September 2024 and 31 August 2025
200,000
Amortisation and impairment
At 1 September 2024
133,333
Amortisation charged for the year
20,000
At 31 August 2025
153,333
Carrying amount
At 31 August 2025
46,667
At 31 August 2024
66,667
EAST CALDER SMILE CENTRE LIMITED
Notes To The Financial Statements (Continued)
For The Year Ended 31 August 2025
- 7 -
5
Tangible fixed assets
Heritable property
Plant and equipment
Computers
Total
£
£
£
£
Cost
At 1 September 2024
286,606
185,625
4,071
476,302
Additions
-
0
21,509
-
0
21,509
At 31 August 2025
286,606
207,134
4,071
497,811
Depreciation and impairment
At 1 September 2024
-
0
123,869
3,636
127,505
Depreciation charged in the year
-
0
20,630
252
20,882
At 31 August 2025
-
0
144,499
3,888
148,387
Carrying amount
At 31 August 2025
286,606
62,635
183
349,424
At 31 August 2024
286,606
61,756
435
348,797

Tangible fixed assets with a net book value of £349,424 (20 2 4 - £348,797) have been pledged as security in favour of The Royal Bank of Scotland PLC.

6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
44,806
34,711
Other debtors
1,124
7,944
Prepayments and accrued income
302
417
46,232
43,072
EAST CALDER SMILE CENTRE LIMITED
Notes To The Financial Statements (Continued)
For The Year Ended 31 August 2025
- 8 -
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
21,084
23,563
Trade creditors
106
358
Corporation tax
21,524
28,782
Other taxation and social security
7,830
4,633
Other creditors
16,268
34,683
Accruals and deferred income
26,793
36,017
93,605
128,036

The Royal Bank of Scotland PLC hold a floating charge with negative pledge dated 3 November 2017 over all assets of the company as security.

The Royal Bank of Scotland PLC hold a charge dated 4 January 2018 over 135/137 Main Street, East Calder, Livingston, as a security.

8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
346,681
368,943

The Royal Bank of Scotland PLC hold a floating charge with negative pledge dated 3 November 2017 over all assets of the company as security.

The Royal Bank of Scotland PLC hold a charge dated 4 January 2018 over 135/137 Main Street, East Calder, Livingston, as a security.

Amounts included above which fall due after five years are as follows:
Payable by instalments
294,053
308,388
9
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
11,935
11,816
EAST CALDER SMILE CENTRE LIMITED
Notes To The Financial Statements (Continued)
For The Year Ended 31 August 2025
- 9 -
10
Called up share capital
2025
2024
£
£
Ordinary share capital
Issued and fully paid
1 Ordinary A share of £1 each
1
1
1 Ordinary B share of £1 each
1
1
2
2

The issued "A" Ordinary shares and "B" Ordinary shares rank pari passu with each other except that the director of the company may resolve to declare a dividend on one or more classes of share.

11
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
35,319
5,913
12
Related party transactions
Transactions with related parties

The following amounts were outstanding at the reporting end date:

2025
2024
Amounts due to related parties
£
£
Other related parties
15,000
34,000

The balances due, which are included within other creditors, are interest free and repayable on demand.

The company has taken advantage of Section 1AC35 of FRS 102 whereby only material transactions which are not under the normal market conditions need to be disclosed.

EAST CALDER SMILE CENTRE LIMITED
Notes To The Financial Statements (Continued)
For The Year Ended 31 August 2025
- 10 -
13
Directors' transactions
Description
Opening balance
Amounts advanced
Amounts repaid
Closing balance
£
£
£
£
Mrs S Raman
(7,944)
19,200
(12,380)
(1,124)
(7,944)
19,200
(12,380)
(1,124)

The balance due from the directors, which is included in other debtors, is repayable on demand.

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