REGISTERED NUMBER: SC397118 (Scotland)

Unaudited Financial Statements

for the Year Ended 30 April 2025

for

Vale Smile Care Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Fyffe

C Fyffe

REGISTERED OFFICE:

Unit 3, Morris Park

37 Rosyth Road

Glasgow

G5 0YE

REGISTERED NUMBER:

SC397118 (Scotland)

ACCOUNTANTS:

KPP Glasgow South Ltd

Chartered Certified Accountants

Unit 3 , 37 Rosyth Road

Morris Park

Glasgow

G5 0YE

FIXED ASSETS

Tangible assets

4

-

16,260

CURRENT ASSETS

Stocks

5

-

287

Debtors

6

-

7,141

Cash at bank and in hand

329

1,898

329

9,326

CREDITORS

Amounts falling due within one year

7

8,064

14,621

NET CURRENT LIABILITIES

(7,735

)

(5,295

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(7,735

)

10,965

CREDITORS

Amounts falling due after more than one year

8

-

11,898

NET LIABILITIES

(7,735

)

(933

)

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

(7,835

)

(1,033

)

SHAREHOLDERS' FUNDS

(7,735

)

(933

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 13 April 2026 and were signed on its behalf by:

A Fyffe - Director

1.	STATUTORY INFORMATION

Vale Smile Care Ltd is a private company, limited by shares , registered in Scotland. 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Improvements to property

-

15% on reducing balance

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 2 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 May 2024

3,113

63,129

4,288

1,747

72,277

Additions

-

8,223

-

-

8,223

Disposals

(3,113

)

(71,352

)

(4,288

)

(1,747

)

(80,500

)

At 30 April 2025

-

-

-

-

-

DEPRECIATION

At 1 May 2024

2,739

49,150

2,563

1,565

56,017

Charge for year

56

2,097

259

28

2,440

Eliminated on disposal

(2,795

)

(51,247

)

(2,822

)

(1,593

)

(58,457

)

At 30 April 2025

-

-

-

-

-

NET BOOK VALUE

At 30 April 2025

-

-

-

-

-

At 30 April 2024

374

13,979

1,725

182

16,260

5.

STOCKS

30.4.25

30.4.24

£

£

Stocks

-

287

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

-

7,140

Directors' current accounts

-

1

-

7,141

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Tax

6,464

6,464

Social security and other taxes

-

6,907

Accrued expenses

1,600

1,250

8,064

14,621

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Bounce Back Loan

-

11,898

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.25

30.4.24

value:

£

£

100

Ordinary

1

100

100