IRIS Accounts Production v25.4.12.37 08318517 Board of Directors 1.1.24 30.6.25 30.6.25 false true false false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 08318517 2023-12-31 08318517 2025-06-30 08318517 2024-01-01 2025-06-30 08318517 2022-12-31 08318517 2023-01-01 2023-12-31 08318517 2023-12-31 08318517 ns15:EnglandWales 2024-01-01 2025-06-30 08318517 ns14:PoundSterling 2024-01-01 2025-06-30 08318517 ns10:Director1 2024-01-01 2025-06-30 08318517 ns10:PrivateLimitedCompanyLtd 2024-01-01 2025-06-30 08318517 ns10:SmallEntities 2024-01-01 2025-06-30 08318517 ns10:AuditExempt-NoAccountantsReport 2024-01-01 2025-06-30 08318517 ns10:SmallCompaniesRegimeForDirectorsReport 2024-01-01 2025-06-30 08318517 ns10:SmallCompaniesRegimeForAccounts 2024-01-01 2025-06-30 08318517 ns10:FullAccounts 2024-01-01 2025-06-30 08318517 1 2024-01-01 2025-06-30 08318517 ns10:OrdinaryShareClass1 2024-01-01 2025-06-30 08318517 ns5:CurrentFinancialInstruments 2025-06-30 08318517 ns5:CurrentFinancialInstruments 2023-12-31 08318517 ns5:Non-currentFinancialInstruments 2025-06-30 08318517 ns5:Non-currentFinancialInstruments 2023-12-31 08318517 ns5:ShareCapital 2025-06-30 08318517 ns5:ShareCapital 2023-12-31 08318517 ns5:RetainedEarningsAccumulatedLosses 2025-06-30 08318517 ns5:RetainedEarningsAccumulatedLosses 2023-12-31 08318517 ns10:RegisteredOffice 2024-01-01 2025-06-30 08318517 ns5:NetGoodwill 2024-01-01 2025-06-30 08318517 ns5:NetGoodwill 2023-12-31 08318517 ns5:NetGoodwill 2025-06-30 08318517 ns5:NetGoodwill 2023-12-31 08318517 ns5:ShortLeaseholdAssets ns5:LandBuildings 2023-12-31 08318517 ns5:FurnitureFittings 2023-12-31 08318517 ns5:ShortLeaseholdAssets ns5:LandBuildings 2024-01-01 2025-06-30 08318517 ns5:FurnitureFittings 2024-01-01 2025-06-30 08318517 ns5:ShortLeaseholdAssets ns5:LandBuildings 2025-06-30 08318517 ns5:FurnitureFittings 2025-06-30 08318517 ns5:ShortLeaseholdAssets ns5:LandBuildings 2023-12-31 08318517 ns5:FurnitureFittings 2023-12-31 08318517 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-06-30 08318517 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2023-12-31 08318517 ns10:OrdinaryShareClass1 2025-06-30

REGISTERED NUMBER: 08318517 (England and Wales)

Unaudited Financial Statements

for the Period 1 January 2024 to 30 June 2025

for

Euro Smile Limited

| Euro Smile Limited (Registered number: 08318517) |

Contents of the Financial Statements

for the Period 1 January 2024 to 30 June 2025

Page |

| Balance Sheet | 1 |

| Notes to the Financial Statements | 3 |

| Euro Smile Limited (Registered number: 08318517) |

Balance Sheet

30 June 2025

| 2025 | 2023 |

| Notes | £ | £ | £ | £ |

Fixed assets

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 112,250 |  | 49 |  |

112,250 |  | 49 |  |

Current assets

Stocks | 1,244 |  | 1,449 |  |

Debtors | 6 | 11,300 |  | 26,156 |  |

Cash at bank and in hand | 13,993 |  | 55,217 |  |

26,537 |  | 82,822 |  |

Creditors: amounts falling due within one year | 7 | 119,993 |  | 114,642 |  |

Net current liabilities | (93,456 | ) | (31,820 | ) |

Total assets less current liabilities | 18,794 |  | (31,771 | ) |

Creditors: amounts falling due after more than one year | 8 | 50,276 |  | - |  |

Net liabilities | (31,482 | ) | (31,771 | ) |

Capital and reserves

Called up share capital | 9 | 100 |  | 100 |  |

Retained earnings | (31,582 | ) | (31,871 | ) |

Shareholders' funds | (31,482 | ) | (31,771 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 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.

| Euro Smile Limited (Registered number: 08318517) |

Balance Sheet - continued

30 June 2025

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 March 2026 and were signed on its behalf by:

H Soliman - Director

| Euro Smile Limited (Registered number: 08318517) |

Notes to the Financial Statements

for the Period 1 January 2024 to 30 June 2025

1. | Statutory information

| Euro Smile Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 08318517

| Registered office: | 85 Church Road

| Hove

| East Sussex

| BN3 2BB

| The presentation currency of the financial statements is in Pound Sterling (£) and rounding is to the nearest (£).

| The period covered by the financial statements is 18 months from 1 January 2024 to 30 June 2025 therefore comparatives are not entirely comparable.. The reason for extending the year end is due to a period of trading inactivity.

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 is measured at the fair value of the consideration received or receivable net of trade discounts.The policies adopted for the recognition of turnover are as follows:

| Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

| When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period. When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2014, has been fully amortised.

| Euro Smile Limited (Registered number: 08318517) |

Notes to the Financial Statements - continued

for the Period 1 January 2024 to 30 June 2025

2. | Accounting policies - continued

| Tangible fixed assets

| Tangible fixed assets are stated at cost or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

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

| Fixtures and fittings - 20% straight line

| Leasehold improvements - 10% straight line

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Stock is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

| Financial instruments

| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| Taxation

| Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

| Leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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 period was 2 (2023 - 4 ) .

| Euro Smile Limited (Registered number: 08318517) |

Notes to the Financial Statements - continued

for the Period 1 January 2024 to 30 June 2025

4. | Intangible fixed assets

| Goodwill

£ |

| Cost

| At 1 January 2024

| and 30 June 2025 | 305,000 |  |

| Amortisation

| At 1 January 2024

| and 30 June 2025 | 305,000 |  |

| Net book value

| At 30 June 2025 | - |  |

| At 31 December 2023 | - |  |

5. | Tangible assets

| Fixtures |

| Short |  | and |

| leasehold |  | fittings |  | Totals

£ | £ | £ |

| Cost

| At 1 January 2024 | - |  | 11,506 |  | 11,506 |  |

| Additions | 109,116 |  | 8,814 |  | 117,930 |  |

| Disposals | - |  | (10,106 | ) | (10,106 | ) |

| At 30 June 2025 | 109,116 |  | 10,214 |  | 119,330 |  |

| Depreciation

| At 1 January 2024 | - |  | 11,457 |  | 11,457 |  |

| Charge for period | 5,190 |  | 523 |  | 5,713 |  |

| Eliminated on disposal | - |  | (10,090 | ) | (10,090 | ) |

| At 30 June 2025 | 5,190 |  | 1,890 |  | 7,080 |  |

| Net book value

| At 30 June 2025 | 103,926 |  | 8,324 |  | 112,250 |  |

| At 31 December 2023 | - |  | 49 |  | 49 |  |

6. | Debtors: amounts falling due within one year |

2025 | 2023 |

£ | £ |

| Trade debtors | - |  | 14,579 |  |

| Other debtors | 11,300 |  | 11,577 |  |

11,300 |  | 26,156 |  |

| Euro Smile Limited (Registered number: 08318517) |

Notes to the Financial Statements - continued

for the Period 1 January 2024 to 30 June 2025

7. | Creditors: amounts falling due within one year |

2025 | 2023 |

£ | £ |

| Bank loans and overdrafts | 10,734 |  | - |  |

| Taxation and social security | 2,468 |  | 680 |  |

| Other creditors | 106,791 |  | 113,962 |  |

119,993 |  | 114,642 |  |

8. | Creditors: amounts falling due after more than one year |

2025 | 2023 |

£ | £ |

| Bank loans | 50,276 |  | - |  |

9. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2023 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

10. | Off-balance sheet arrangements

| At the period end, the company had operating lease commitments of £142,828 (2023: £6,133).

| Page

11. | Related party disclosures

| At the period end, the company owed the directors £104,213 (2023: £110,763).