East Midlands Orthodontics Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08171901

East Midlands Orthodontics Limited

Filleted Unaudited Financial Statements

31 August 2025

East Midlands Orthodontics Limited

Financial Statements

Year ended 31 August 2025

Contents	Pages

Chartered accountant's report to the director on the preparation of the unaudited statutory financial statements	1

Balance sheet	2

Notes to the financial statements	3 to 6

East Midlands Orthodontics Limited

Chartered Accountant's Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of East Midlands Orthodontics Limited

Year ended 31 August 2025

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 Midlands Orthodontics Limited for the year ended 31 August 2025, which comprise the balance sheet 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the director of East Midlands Orthodontics Limited in accordance with the terms of our engagement letter dated 20 February 2023. Our work has been undertaken solely to prepare for your approval the financial statements of East Midlands Orthodontics Limited and state those matters that we have agreed to state to you in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than East Midlands Orthodontics Limited and its director for our work or for this report.

It is your duty to ensure that East Midlands Orthodontics 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 loss of East Midlands Orthodontics Limited. You consider that East Midlands Orthodontics 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 Midlands Orthodontics 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 financial statements.

MILLER DAVIES LLP Chartered accountants

A3 Broomsleigh Business Park Worsley Bridge Road London SE26 5BN

30 April 2026

East Midlands Orthodontics Limited

Balance Sheet

31 August 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	4		52,638	68,135

Current assets

Debtors	5	1,285		1,285

Creditors: amounts falling due within one year	6	79,752		79,752
		--------		--------
Net current liabilities			78,467	78,467
			--------	--------
Total assets less current liabilities			( 25,829)	( 10,332)
			--------	--------
Net liabilities			( 25,829)	( 10,332)
			--------	--------

Capital and reserves

Called up share capital	1	1
Profit and loss account	( 25,830)	( 10,333)
	--------	--------
Shareholders deficit	( 25,829)	( 10,332)
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the profit and loss account has not been delivered.

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

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

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

These financial statements were approved by the board of directors and authorised for issue on 30 April 2026 , and are signed on behalf of the board by:

Dr R. G. Wood
Director

Company registration number: 08171901

East Midlands Orthodontics Limited

Notes to the Financial Statements

Year ended 31 August 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Ridgeway Farm, South Croxton Road, Queniborough, Leicester, LE7 3RX.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	10% straight line
Fixtures and fittings	-	10% straight line
Equipment	-	25% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

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 entity after deducting all of its financial liabilities.

4. Tangible assets

	Plant and machinery	Fixtures and fittings	Equipment	Total
	£	£	£	£
Cost
At 1 September 2024 and 31 August 2025	193,457	141,942	48,978	384,377
	---------	---------	--------	---------
Depreciation
At 1 September 2024	159,189	110,633	46,420	316,242
Charge for the year	8,407	4,532	2,558	15,497
	---------	---------	--------	---------
At 31 August 2025	167,596	115,165	48,978	331,739
	---------	---------	--------	---------
Carrying amount
At 31 August 2025	25,861	26,777	–	52,638
	---------	---------	--------	---------
At 31 August 2024	34,268	31,309	2,558	68,135
	---------	---------	--------	---------

5. Debtors

	2025	2024
	£	£
Other debtors	1,285	1,285
	-------	-------

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Amounts owed to group undertakings and undertakings in which the company has a participating interest	77,172	77,172
Other creditors	2,580	2,580
	--------	--------
	79,752	79,752
	--------	--------

7. Financial instruments

The carrying amount for each category of financial instrument is as follows:

	2025	2024
	£	£

Financial assets measured at fair value through profit or loss

Financial assets measured at fair value through profit or loss	4	4
	----	----

Financial liabilities measured at fair value through profit or loss

Financial liabilities measured at fair value through profit or loss	79,754	79,753
	--------	--------

8. Related party transactions

The company received £Nil during the year (2024 - £Nil) from Charnwood Research Centre Limited, a company within the same group and with the same director as East Midlands Orthodontics Limited . At the year end East Midlands Orthodontics Limited owed £77,173 to Charnwood Research Centre Limited (2024 - £77,173). At the year end East Midlands Orthodontics Limited was owed £4 (2024 - £4) by Seven Silva Limited its parent company.

9. Controlling party

The company's ultimate parent company is Seven Silva Limited, a company incorporated in England and Wales.