BrightAccountsProduction v1.0.0 v1.0.0 2025-01-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity is the provision of providing dental services. 5 March 2026 12 11 NI620774 2025-12-31 NI620774 2024-12-31 NI620774 2023-12-31 NI620774 2025-01-01 2025-12-31 NI620774 2024-01-01 2024-12-31 NI620774 uk-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 NI620774 uk-curr:PoundSterling 2025-01-01 2025-12-31 NI620774 uk-bus:AbridgedAccounts 2025-01-01 2025-12-31 NI620774 uk-core:ShareCapital 2025-12-31 NI620774 uk-core:ShareCapital 2024-12-31 NI620774 uk-core:RetainedEarningsAccumulatedLosses 2025-12-31 NI620774 uk-core:RetainedEarningsAccumulatedLosses 2024-12-31 NI620774 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-12-31 NI620774 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-12-31 NI620774 uk-bus:FRS102 2025-01-01 2025-12-31 NI620774 uk-core:Goodwill 2025-01-01 2025-12-31 NI620774 uk-core:LandBuildings 2025-01-01 2025-12-31 NI620774 uk-core:FurnitureFittingsToolsEquipment 2025-01-01 2025-12-31 NI620774 uk-core:MotorVehicles 2025-01-01 2025-12-31 NI620774 uk-core:Goodwill 2024-12-31 NI620774 uk-core:Goodwill 2025-12-31 NI620774 uk-core:ParentEntities 2025-01-01 2025-12-31 NI620774 2025-01-01 2025-12-31 NI620774 uk-bus:Director1 2025-01-01 2025-12-31 NI620774 uk-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 xbrli:pure iso4217:GBP xbrli:shares

Navan Smiles Ltd

Abridged Unaudited Financial Statements

for the financial year ended 31 December 2025

Navan Smiles Ltd

Company Registration Number: NI620774

ABRIDGED BALANCE SHEET

as at 31 December 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Fixed Assets

Tangible assets |  | 5 | 651,382 |  | 630,931
|  |  | ───────── |  | ─────────
Current Assets

Stocks |  |  | 25,613 |  | 25,452
Debtors |  |  | 48,904 |  | 63,608
Cash at bank and in hand |  |  | 544,327 |  | 643,803
|  |  | ───────── |  | ─────────
|  |  | 618,844 |  | 732,863
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  |  | (87,544) |  | (112,540)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 531,300 |  | 620,323
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 1,182,682 |  | 1,251,254
Creditors:

amounts falling due after more than one year |  |  | (209,525) |  | (238,955)
|  |  | ───────── |  | ─────────
Net Assets |  |  | 973,157 |  | 1,012,299
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 359,840 |  | 359,840
Retained earnings |  |  | 613,317 |  | 652,459
|  |  | ───────── |  | ─────────
Shareholders' Funds |  |  | 973,157 |  | 1,012,299
|  |  | ═════════ |  | ═════════
The financial statements have been prepared 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).

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

The company has taken advantage of the exemption under section 444 not to file the Abridged Profit and Loss Account and Directors' Report.

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

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 5 March 2026 and signed on its behalf by

________________________________ |  |  |  |  |
David Buchanan |  |  |  |  |
Director |  |  |  |  |

Navan Smiles Ltd

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

for the financial year ended 31 December 2025

1. | General Information
| Navan Smiles Limited is a private company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI620774. The registered office of the company is 51 Hill Street, Belfast, BT1 2LB. The principal place of business of the company is 28 Trimgate Street, Navan, Co. Meath, C15 PA9K Ireland. The nature of the company's operations and its principal activities are set out in the Directors' Report. The financial statements have been presented in Pound (£) however, the functional currency of the company is Euro (€). The financial statements cover the individual entity, Navan Smiles Limited for the year ended 31st December 2025.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the year ended 31 December 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover comprises the invoice value of services supplied by the company, exclusive of trade discounts and value added tax.
| Goodwill
| Purchased goodwill arising on the acquisition of a business represents the excess of the acquisition cost over the fair value of the identifiable net assets including other intangible fixed assets when they were acquired. Purchased goodwill is capitalised in the Balance Sheet and amortised on a straight line basis over its economic useful life of 10 years, which is estimated to be the period during which benefits are expected to arise. On disposal of a business any goodwill not yet amortised is included in determining the profit or loss on sale of the business.
| Tangible assets and depreciation
| Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
|  | Land and buildings freehold | - |
|  | Fixtures, fittings and equipment | - | 20% Straight line
|  | Motor vehicles | - | 25% Straight line
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Leasing
| Rentals payable under operating leases are dealt with in the Profit and Loss Account as incurred over the period of the rental agreement.
| Stocks
| Stocks are valued at the lower of cost and net realisable value. Stocks are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Borrowing costs
| Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.
| Foreign currencies
| Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.
| Share capital of the company
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.
| Preference share capital
| The dividend rights of the preference shares are non-cumulative and payment is at the discretion of the company. The preference shares carry voting rights at meetings. Based on their characteristics the preference shares are considered to be presented as equity and not liabilities. There is no option to redeem the preference shares.

3. | Employees
| The average monthly number of employees, including directors, during the financial year was
|  | 2025 | 2024
|  | Number | Number
| Staff | 12 | 11
|  | ═════════ | ═════════

4. | Intangible assets
|  | Goodwill
|  | £
| Cost
| At 1 January 2025 | 383,175
|  | ─────────
| At 31 December 2025 | 383,175
|  | ─────────
| Amortisation
| At 31 December 2025 | 383,175
|  | ─────────
| Net book value
| At 31 December 2025 | -
|  | ═════════

5. | Tangible assets
|  | Land and | Fixtures, | Motor | Total
|  | buildings | fittings and | vehicles |
|  | freehold | equipment |  |
|  | £ | £ | £ | £
| Cost
| At 1 January 2025 | 576,896 | 148,222 | 1,342 | 726,460
| Additions | - | 45,680 | - | 45,680
|  | ───────── | ───────── | ───────── | ─────────
| At 31 December 2025 | 576,896 | 193,902 | 1,342 | 772,140
|  | ───────── | ───────── | ───────── | ─────────
| Depreciation
| At 1 January 2025 | - | 94,266 | 1,263 | 95,529
| Charge for the financial year | - | - | 266 | 266
| On disposals | - | 24,963 | - | 24,963
|  | ───────── | ───────── | ───────── | ─────────
| At 31 December 2025 | - | 119,229 | 1,529 | 120,758
|  | ───────── | ───────── | ───────── | ─────────
| Net book value
| At 31 December 2025 | 576,896 | 74,673 | (187) | 651,382
|  | ═════════ | ═════════ | ═════════ | ═════════
| At 31 December 2024 | 576,896 | 53,956 | 79 | 630,931
|  | ═════════ | ═════════ | ═════════ | ═════════

6. | Parent company
| The company regards Facial Aesthetics (NI) Ltd as its parent company. The companys ultimate parent undertaking is Facial Aesthetics (NI) Ltd. The address of Facial Aesthetics (NI) Ltd is 51 Hill Street, Belfast, BT1 2LB, Northern Ireland Facial Aesthetics (NI) Ltd is regarded as both the controlling party and the ultimate controlling party. Facial Aesthetics (NI) Ltd is registered in Northern Ireland

7. | Post-Balance Sheet Events
| There have been no significant events affecting the company since the financial year-end.